id,agency_id,docket_id,title,document_type,subtype,posted_date,posted_year,posted_month,comment_start_date,comment_end_date,last_modified,fr_doc_num,open_for_comment,withdrawn,object_id
IRS-2024-0017-0039,IRS,IRS-2024-0017,Excise Tax on Repurchase of Corporate Stock; Correction,Rule,Correction,2025-12-19T05:00:00Z,2025,12,2025-12-19T05:00:00Z,,2025-12-22T20:41:37Z,2025-23460,0,0,09000064b90f527a
IRS-2025-0006-0004,IRS,IRS-2025-0006,Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions,Rule,Final Rule,2025-12-18T05:00:00Z,2025,12,2025-12-18T05:00:00Z,,2025-12-18T18:13:38Z,2025-23292,0,0,09000064b90ee61b
IRS-2024-0051-0042,IRS,IRS-2024-0051,Entities Wholly Owned by Indian Tribal Governments,Rule,Final Rule,2025-12-16T05:00:00Z,2025,12,2025-12-16T05:00:00Z,,2025-12-17T18:31:47Z,2025-22874,0,0,09000064b90da86c
IRS-2024-0047-0050,IRS,IRS-2024-0047,Tribal General Welfare Benefits,Rule,Final Rule,2025-12-16T05:00:00Z,2025,12,2025-12-16T05:00:00Z,,2025-12-17T18:20:01Z,2025-22873,0,0,09000064b90da717
IRS-2011-0037-0014,IRS,IRS-2011-0037,Income of Foreign Governments and of International Organizations,Rule,Final Rule,2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,,2025-12-15T21:28:51Z,2025-22776,0,0,09000064b90d3282
IRS-2025-0059-0012,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Rule,Final Rule,2025-12-01T05:00:00Z,2025,12,2025-12-01T05:00:00Z,,2025-12-02T20:22:34Z,2025-21649,0,0,09000064b90a5ce2
IRS-2024-0017-0038,IRS,IRS-2024-0017,Excise Tax on Repurchase of Corporate Stock,Rule,Final Rule,2025-11-24T05:00:00Z,2025,11,2025-11-24T05:00:00Z,,2025-11-25T19:19:58Z,2025-20721,0,0,09000064b9092fdd
IRS-2024-0024-0005,IRS,IRS-2024-0024,Interest Capitalization Requirements for Improvements that Constitute Designated Property,Rule,Final Rule,2025-10-02T04:00:00Z,2025,10,2025-10-02T04:00:00Z,,2025-10-03T17:10:07Z,2025-19279,0,0,09000064b8ff070e
IRS-2025-0301-0002,IRS,IRS-2025-0301,Preparer Tax Identification Number User Fee Update,Rule,Final Rule,2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,,2025-10-02T16:45:16Z,2025-19036,0,0,09000064b8fe7939
IRS-2022-0026-0010,IRS,IRS-2022-0026,"Section 42, Low-Income Housing Credit Average Income Test Procedures",Rule,Final Rule,2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,,2025-10-01T17:04:10Z,2025-19005,0,0,09000064b8fe79f9
IRS-2025-0003-0025,IRS,IRS-2025-0003,Catch Up Contributions,Rule,Final Rule,2025-09-16T04:00:00Z,2025,9,2025-09-16T04:00:00Z,,2025-09-17T16:27:12Z,2025-17865,0,0,09000064b8f96e49
IRS-2022-0017-0016,IRS,IRS-2022-0017,Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction,Rule,Correction,2025-07-18T04:00:00Z,2025,7,2025-07-18T04:00:00Z,,2025-07-18T17:20:23Z,2025-13561,0,0,09000064b8e82885
IRS-2023-0041-44841,IRS,IRS-2023-0041,Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales; Revocation,Rule,Final Rule,2025-07-11T04:00:00Z,2025,7,2025-07-11T04:00:00Z,,2025-07-11T19:14:55Z,2025-12967,0,0,09000064b8e659a2
IRS-2025-0059-0006,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Rule,Correction,2025-06-25T04:00:00Z,2025,6,2025-06-25T04:00:00Z,,2025-06-25T18:07:53Z,C2-2025-08928,0,0,09000064b8e2dc20
IRS-2025-0059-0004,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Rule,Correction,2025-06-24T04:00:00Z,2025,6,2025-06-24T04:00:00Z,,2025-06-24T17:22:07Z,C1-2025-08928,0,0,09000064b8e295fd
IRS-2025-0059-0002,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Rule,Final Rule,2025-05-20T00:00:00Z,2025,5,2025-05-20T00:00:00Z,,2025-05-21T21:01:06Z,2025-08928,0,0,09000064b8d94a38
IRS-2023-0052-0016,IRS,IRS-2023-0052,Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction,Rule,Correction,2025-01-17T05:00:00Z,2025,1,2025-01-17T05:00:00Z,,2025-01-24T14:50:37Z,2025-01248,0,0,09000064868e2dfc
IRS-2024-0026-1919,IRS,IRS-2024-0026,Clean Electricity Production Credit and Clean Electricity Investment Credit,Rule,Final Rule,2025-01-15T05:00:00Z,2025,1,2025-01-15T05:00:00Z,,2025-01-15T19:07:32Z,2025-00196,0,0,09000064868bb910
IRS-2022-0017-0015,IRS,IRS-2022-0017,Resolution of Federal Tax Controversies by the Independent Office of Appeals,Rule,Final Rule,2025-01-15T05:00:00Z,2025,1,2025-01-15T05:00:00Z,,2025-01-15T19:25:56Z,2025-00426,0,0,09000064868c0465
IRS-2015-0045-0021,IRS,IRS-2015-0045,Guidance: Tax on Certain Gifts and Bequests from Covered Expatriates,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:53:00Z,2025-00284,0,0,09000064868bb46b
IRS-2019-0035-0024,IRS,IRS-2019-0035,Classification of Digital Content Transactions and Cloud Transactions,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:35:33Z,2024-31372,0,0,09000064868bb2f8
IRS-2023-0017-0113,IRS,IRS-2023-0017,Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:41:36Z,2025-00393,0,0,09000064868bb2fb
IRS-2024-0028-0027,IRS,IRS-2024-0028,Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:47:08Z,2025-00324,0,0,09000064868bb394
IRS-2024-0035-0022,IRS,IRS-2024-0035,Certain Disregarded Payments and Dual Consolidated Losses,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:59:12Z,2025-00318,0,0,09000064868bb4c3
IRS-2024-0045-0049,IRS,IRS-2024-0045,Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program,Rule,Final Rule,2025-01-13T05:00:00Z,2025,1,2025-01-13T05:00:00Z,,2025-01-13T18:19:07Z,2025-00331,0,0,09000064868b6705
IRS-2023-0066-29992,IRS,IRS-2023-0066,Credit for Production of Clean Hydrogen and Energy Credit,Rule,Final Rule,2025-01-10T05:00:00Z,2025,1,2025-01-10T05:00:00Z,,2025-01-13T18:15:48Z,2024-31513,0,0,09000064868ad823
IRS-2019-0006-0008,IRS,IRS-2019-0006,Reissuance of State or Local Bonds,Rule,Correction,2025-01-10T05:00:00Z,2025,1,2025-01-10T05:00:00Z,,2025-01-13T18:12:48Z,C1-2024-30267,0,0,09000064868ad775