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withdrawn,object_id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-2019-0059-0001,IRS,IRS-2019-0059,Source of Income From Certain Sales of Personal Property,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-30T05:00:00Z,2019,12,2019-12-30T05:00:00Z,2020-02-29T04:59:59Z,2024-11-12T23:15:34Z,2019-27813,1,0,0900006484256df6
IRS-2019-0051-0001,IRS,IRS-2019-0051,"Section 3405 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income ; Notice 2020-03",Notice,Announcement,2019-12-23T05:00:00Z,2019,12,2019-12-23T05:00:00Z,2020-02-18T04:59:59Z,2024-11-12T23:14:54Z,,1,0,090000648424785b
IRS-2019-0058-0001,IRS,IRS-2019-0058,Misdirected Direct Deposit Refunds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-23T05:00:00Z,2019,12,2019-12-23T05:00:00Z,2020-02-22T04:59:59Z,2024-11-12T23:14:43Z,2019-27653,1,0,0900006484248536
IRS-2019-0039-8365,IRS,IRS-2019-0039,Guidance under Section 6033 Regarding the Reporting Requirements of Exempt Organizations: Public Hearing,Proposed Rule,Notice of Hearing,2019-12-20T05:00:00Z,2019,12,2019-12-20T05:00:00Z,2020-01-18T04:59:59Z,2020-01-19T02:01:10Z,2019-27440,0,0,090000648424013f
IRS-2019-0057-0001,IRS,IRS-2019-0057,"Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code Section 162(m)",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-20T05:00:00Z,2019,12,2019-12-20T05:00:00Z,2020-02-19T04:59:59Z,2024-11-12T23:14:41Z,2019-26116,1,0,090000648423ff29
IRS-2019-0055-0002,IRS,IRS-2019-0055,"Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations",Rule,Final Rule,2019-12-20T05:00:00Z,2019,12,2019-12-20T05:00:00Z,,2019-12-20T14:59:28Z,2019-24848,0,0,0900006484240956
IRS-2016-0053-0004,IRS,IRS-2016-0053,"Guidance under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f)",Rule,Final Rule,2019-12-18T05:00:00Z,2019,12,2019-12-18T05:00:00Z,,2019-12-20T15:28:55Z,2019-27110,0,0,090000648422906e
IRS-2019-0055-0001,IRS,IRS-2019-0055,"Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, the Definition of Financial Services Income, Foreign Tax Redeterminations Under Section 905(c), the Disallowance of Certain Foreign Tax Credits Under Section 965(g), and the Application of the Foreign Tax Credit Limitation to Consolidated Groups",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,2020-02-19T04:59:59Z,2024-11-12T23:14:10Z,2019-24847,1,0,090000648421d09b
IRS-2019-0056-0001,IRS,IRS-2019-0056,Treatment of Payments to Charitable Entities in Return for Consideration,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,2020-02-01T04:59:59Z,2024-11-12T23:14:10Z,2019-26969,1,0,090000648421d141
IRS-2018-0040-0050,IRS,IRS-2018-0040,"Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations",Rule,Final Rule,2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,,2019-12-20T14:29:02Z,2019-24848,0,0,090000648421d13e
IRS-2017-0007-0005,IRS,IRS-2017-0007,Dividend Equivalents from Sources within the United States,Rule,Final Rule,2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,,2019-12-18T15:57:33Z,2019-26977,0,0,090000648421cf94
IRS-2014-0008-0012,IRS,IRS-2014-0008,Calculation of UBTI for Certain Exempt Organizations,Rule,Withdrawal,2019-12-13T05:00:00Z,2019,12,2019-12-13T05:00:00Z,,2020-12-02T14:46:32Z,C1-2019-26,0,0,090000648420bfc4
IRS-2014-0008-0011,IRS,IRS-2014-0008,Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations,Rule,Correction,2019-12-13T05:00:00Z,2019,12,2019-12-13T05:00:00Z,,2019-12-18T15:33:49Z,C1-2019-26274,0,0,090000648420bf2f
IRS-2019-0014-0015,IRS,IRS-2019-0014,Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correction,Rule,Correction,2019-12-13T05:00:00Z,2019,12,2019-12-13T05:00:00Z,,2019-12-18T15:22:12Z,2019-26867,0,0,090000648420bf2a
IRS-2019-0014-0016,IRS,IRS-2019-0014,Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correcting Amendment,Rule,Correction,2019-12-13T05:00:00Z,2019,12,2019-12-13T05:00:00Z,,2019-12-18T15:39:52Z,2019-26866,0,0,090000648420c064
IRS-2019-0053-0001,IRS,IRS-2019-0053,Mortality tables for 2021  Notice 2019-67,Notice,Announcement,2019-12-10T05:00:00Z,2019,12,2019-12-10T05:00:00Z,2020-02-29T04:59:59Z,2024-11-12T23:13:58Z,,1,0,09000064841f9e4f
IRS-2014-0008-0010,IRS,IRS-2014-0008,Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations,Rule,Final Rule,2019-12-10T05:00:00Z,2019,12,2019-12-10T05:00:00Z,,2019-12-12T16:32:59Z,2019-26274,0,0,09000064841fbd91
IRS-2019-0002-0079,IRS,IRS-2019-0002,Base Erosion and Anti-Abuse Tax,Rule,Final Rule,2019-12-06T05:00:00Z,2019,12,2019-12-06T05:00:00Z,,2019-12-06T18:42:27Z,2019-25744,0,0,09000064841ecfa5
IRS-2019-0054-0001,IRS,IRS-2019-0054,Additional Rules Regarding Base Erosion and Anti-Abuse Tax,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-06T05:00:00Z,2019,12,2019-12-06T05:00:00Z,2020-02-05T04:59:59Z,2024-11-12T23:13:58Z,2019-25745,1,0,09000064841ecfab
IRS-2019-0038-0011,IRS,IRS-2019-0038,"Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing",Proposed Rule,Notice of Hearing,2019-12-04T05:00:00Z,2019,12,2019-12-04T05:00:00Z,2019-12-04T04:59:59Z,2019-12-05T02:02:04Z,2019-25161,0,0,09000064841e296a
IRS-2019-0034-0027,IRS,IRS-2019-0034,Guidance on Passive Foreign Investment Companies; Hearing Cancellation,Proposed Rule,Notice of Hearing,2019-12-02T05:00:00Z,2019,12,2019-12-02T05:00:00Z,,2019-12-03T15:02:34Z,2019-25955,0,0,09000064841d664b
IRS-2010-0024-0009,IRS,IRS-2010-0024,Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment,Rule,Correction,2019-11-29T05:00:00Z,2019,11,2019-11-29T05:00:00Z,,2019-12-03T14:59:11Z,2019-25858,0,0,09000064841c88ac
IRS-2019-0052-0001,IRS,IRS-2019-0052,Transparency in Coverage,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-11-27T05:00:00Z,2019,11,2019-11-27T05:00:00Z,,2024-11-12T23:13:02Z,2019-25011,1,0,09000064841bf9f3
IRS-2018-0037-0019,IRS,IRS-2018-0037,Estate and Gift Taxes; Difference in the Basic Exclusion Amount,Rule,Final Rule,2019-11-26T05:00:00Z,2019,11,2019-11-26T05:00:00Z,,2019-12-03T14:55:20Z,2019-25601,0,0,09000064841b7603
IRS-2010-0007-0005,IRS,IRS-2010-0007,Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income; Correction,Rule,Correction,2019-11-22T05:00:00Z,2019,11,2019-11-22T05:00:00Z,,2019-11-25T16:13:57Z,2019-25346,0,0,0900006484198039
IRS-2019-0037-0008,IRS,IRS-2019-0037,"Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing",Proposed Rule,Notice of Hearing,2019-11-21T05:00:00Z,2019,11,2019-11-21T05:00:00Z,2019-12-04T04:59:59Z,2019-12-07T02:01:44Z,2019-25161,0,0,090000648418fb2e
IRS-2019-0024-0007,IRS,IRS-2019-0024,Ownership Attribution for Purposes of Determining whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business,Rule,Final Rule,2019-11-19T05:00:00Z,2019,11,2019-11-19T05:00:00Z,,2019-11-25T15:58:54Z,2019-24985,0,0,090000648417cfdf
IRS-2018-0035-0011,IRS,IRS-2018-0035,"Public Hearing Information:Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18)",Supporting & Related Material,Fact/Data Sheet,2019-11-15T05:00:00Z,2019,11,,,2019-11-15T19:33:30Z,,0,0,090000648393d58b
IRS-2016-0050-0002,IRS,IRS-2016-0050,Electronic Filing of the Report of Health Insurance Provider Information,Rule,Final Rule,2019-11-13T05:00:00Z,2019,11,2019-11-13T05:00:00Z,,2019-11-13T20:23:29Z,2019-24671,0,0,090000648414d61f
IRS-2019-0050-0001,IRS,IRS-2019-0050,Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-11-08T05:00:00Z,2019,11,2019-11-08T05:00:00Z,2020-01-08T04:59:59Z,2024-11-12T23:12:19Z,2019-24065,1,0,0900006484130012
IRS-2019-0049-0001,IRS,IRS-2019-0049,Eligible Terminated S Corporations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-11-07T05:00:00Z,2019,11,2019-11-07T05:00:00Z,2019-12-24T04:59:59Z,2024-11-12T23:11:46Z,2019-24098,1,0,0900006484127596
IRS-2019-0048-0001,IRS,IRS-2019-0048,The Treatment of Certain Interests in Corporations as Stock or Indebtedness,Proposed Rule,Advance Notice of Proposed Rulemaking (ANPRM),2019-11-04T05:00:00Z,2019,11,2019-11-04T05:00:00Z,2020-02-04T04:59:59Z,2024-11-12T23:12:11Z,2019-23819,1,0,090000648411a55b
IRS-2019-0047-0001,IRS,IRS-2019-0047,Removal of Section 385 Documentation Regulations,Rule,Final Rule,2019-11-04T05:00:00Z,2019,11,2019-11-04T05:00:00Z,,2019-11-05T15:37:02Z,2019-23817,0,0,090000648411a0cd
IRS-2019-0014-0014,IRS,IRS-2019-0014,Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules,Rule,Final Rule,2019-10-31T04:00:00Z,2019,10,2019-10-31T04:00:00Z,,2019-10-31T14:01:12Z,2019-23559,0,0,090000648410f33f
IRS-2016-0039-0003,IRS,IRS-2016-0039,Election to Take Disaster Loss Deduction for Preceding Year,Rule,Final Rule,2019-10-16T04:00:00Z,2019,10,2019-10-16T04:00:00Z,,2019-10-16T20:08:46Z,2019-22376,0,0,09000064840a6198
IRS-2019-0032-0026,IRS,IRS-2019-0032,Hearing: Multiple Employer Plans,Proposed Rule,Notice of Hearing,2019-10-15T04:00:00Z,2019,10,2019-10-15T04:00:00Z,2019-11-26T04:59:59Z,2019-11-27T02:01:38Z,2019-22369,0,0,090000648408de07
IRS-2019-0046-0001,IRS,IRS-2019-0046,Contribution Limits Applicable to ABLE Accounts (REG-128246-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-10-10T04:00:00Z,2019,10,2019-10-10T04:00:00Z,2020-01-09T04:59:59Z,2024-11-12T23:10:17Z,2019-21477,1,0,0900006484077d8f
IRS-2019-0045-0001,IRS,IRS-2019-0045,Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes,Rule,Final Rule,2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,,2024-11-12T23:09:21Z,2019-22030,1,0,09000064840635fe
IRS-2016-0027-0013,IRS,IRS-2016-0027,Liabilities Recognized as Recourse Partnership Liabilities under Section 752,Rule,Final Rule,2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,,2019-10-09T19:03:03Z,2019-22031,0,0,0900006484063567
IRS-2019-0027-0017,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Hearing,Proposed Rule,Notice of Hearing,2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,2019-11-12T04:59:59Z,2019-11-12T02:03:29Z,2019-21884,0,0,0900006484063048
IRS-2019-0044-0001,IRS,IRS-2019-0044,Guidance on the Transition from Interbank Offered Rates to Other Reference Rates,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,2019-11-26T04:59:59Z,2024-11-12T23:09:22Z,2019-22042,1,0,0900006484063516
IRS-2019-0038-0002,IRS,IRS-2019-0038,Taxable Year of Income Inclusion under an Accrual Method of Accounting: Correction,Proposed Rule,Correction,2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,2019-11-09T04:59:59Z,2019-11-10T21:56:26Z,2019-21949,0,0,0900006484063046
IRS-2018-0013-0043,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits,Rule,Correction,2019-10-04T04:00:00Z,2019,10,2019-10-04T04:00:00Z,,2019-10-04T17:07:41Z,C2-2019-12437,0,0,090000648401fcae
IRS-2018-0013-0046,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits,Rule,Withdrawal,2019-10-04T04:00:00Z,2019,10,2020-10-04T05:00:00Z,,2020-12-15T14:57:19Z,C2-2019-12,0,0,090000648401fc67
IRS-2019-0034-0026,IRS,IRS-2019-0034,Guidance on Passive Foreign Investment Companies: Hearing,Proposed Rule,Public Hearing,2019-10-03T04:00:00Z,2019,10,2019-10-03T04:00:00Z,2019-11-23T04:59:59Z,2019-11-14T18:41:20Z,2019-21476,0,0,090000648400ecb0
IRS-2019-0043-0001,IRS,IRS-2019-0043,Ownership Attribution Under Section 958 Including For Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-10-02T04:00:00Z,2019,10,2019-10-02T04:00:00Z,2019-12-03T04:59:59Z,2024-11-12T23:10:20Z,2019-20567,1,0,0900006484003815
IRS-2019-0035-0004,IRS,IRS-2019-0035,Classification of Cloud Transactions and Transactions Involving Digital Content; Correction,Proposed Rule,Correction,2019-10-02T04:00:00Z,2019,10,2019-10-02T04:00:00Z,2019-11-13T04:59:59Z,2024-11-12T23:10:19Z,2019-21034,1,0,090000648400367d
IRS-2019-0042-0001,IRS,IRS-2019-0042,Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated with Individual Health Insurance Coverage or Medicare,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-30T04:00:00Z,2019,9,2019-09-30T04:00:00Z,2019-12-31T04:59:59Z,2024-11-12T23:09:38Z,2019-20034,1,0,0900006483feac79
IRS-2019-0041-0001,IRS,IRS-2019-0041,Additional First Year Depreciation Deduction,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-24T04:00:00Z,2019,9,2019-09-24T04:00:00Z,2019-11-26T04:59:59Z,2024-11-12T23:08:59Z,2019-20035,1,0,0900006483fbc93e
IRS-2018-0018-0031,IRS,IRS-2018-0018,Additional First Year Depreciation Deduction,Rule,Final Rule,2019-09-24T04:00:00Z,2019,9,2019-09-24T04:00:00Z,,2019-09-24T19:11:46Z,2019-20036,0,0,0900006483fbc6d1
IRS-2018-0035-0010,IRS,IRS-2018-0035,"Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings",Rule,Final Rule,2019-09-23T04:00:00Z,2019,9,2019-09-23T04:00:00Z,,2019-09-24T15:12:36Z,2019-20511,0,0,0900006483fab42d
IRS-2019-0039-0001,IRS,IRS-2019-0039,Guidance Under section 6033 Regarding the Reporting Requirements of Exempt Organizations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-10T04:00:00Z,2019,9,2019-09-10T04:00:00Z,2019-12-10T04:59:59Z,2024-11-12T23:07:41Z,2019-19501,1,0,0900006483f24af7
IRS-2019-0040-0001,IRS,IRS-2019-0040,Proposed Regulations under Section 382(h) Related to Built-in Gain and Loss,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-10T04:00:00Z,2019,9,2019-09-10T04:00:00Z,2019-11-13T04:59:59Z,2024-11-12T23:07:42Z,2019-18152,1,0,0900006483f24c48
IRS-2019-0038-0001,IRS,IRS-2019-0038,Taxable Year of Income Inclusion under an Accrual Method of Accounting,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-09T04:00:00Z,2019,9,2019-09-09T04:00:00Z,2019-11-09T04:59:59Z,2024-11-12T23:07:58Z,2019-19325,1,0,0900006483f21117
IRS-2019-0037-0001,IRS,IRS-2019-0037,"Advance Payments for Goods, Services, and Other Items",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-09T04:00:00Z,2019,9,2019-09-09T04:00:00Z,2019-11-09T04:59:59Z,2024-11-12T23:07:59Z,2019-19197,1,0,0900006483f211e0
IRS-2016-0035-0005,IRS,IRS-2016-0035,Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime; Correction,Rule,Correction,2019-09-05T04:00:00Z,2019,9,2019-09-05T04:00:00Z,,2019-09-05T15:04:33Z,2019-19126,0,0,0900006483eed96c
IRS-2016-0035-0004,IRS,IRS-2016-0035,Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime,Rule,Correction,2019-09-04T04:00:00Z,2019,9,2019-09-04T04:00:00Z,,2019-09-05T14:49:06Z,2019-19059,0,0,0900006483ee7753
IRS-2018-0013-0042,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits; correction,Rule,Correction,2019-08-27T04:00:00Z,2019,8,2019-08-27T04:00:00Z,,2019-09-24T19:33:39Z,2019-18348,0,0,0900006483ecb4f7
IRS-2018-0013-0041,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits,Rule,Correction,2019-08-23T04:00:00Z,2019,8,2019-08-23T04:00:00Z,,2019-08-23T19:11:55Z,C1-2019-12437,0,0,0900006483ea7d37
IRS-2019-0036-0001,IRS,IRS-2019-0036,Determination of the Maximum Value of a Vehicle for Use with the Fleet-average and Vehicle Cents-per-mile Valuation Rules,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-08-23T04:00:00Z,2019,8,2019-08-23T04:00:00Z,2019-10-23T03:59:59Z,2024-11-12T23:07:09Z,2019-18044,1,0,0900006483ea7ce1
IRS-2019-0023-0014,IRS,IRS-2019-0023,Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Cancellation,Proposed Rule,Public Hearing,2019-08-23T04:00:00Z,2019,8,2019-08-23T04:00:00Z,,2019-08-23T19:50:16Z,2019-18308,0,0,0900006483ea7baa
IRS-2019-0032-0003,IRS,IRS-2019-0032,Multiple Employer Plans; Correction,Proposed Rule,Correction,2019-08-21T04:00:00Z,2019,8,2019-08-21T04:00:00Z,2019-10-02T03:59:59Z,2024-11-12T23:07:21Z,2019-17849,1,0,0900006483e7e88a
IRS-2019-0035-0001,IRS,IRS-2019-0035,Classification of Cloud Transactions and Transactions Involving Digital Content,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-08-14T04:00:00Z,2019,8,2019-08-14T04:00:00Z,2019-11-13T04:59:59Z,2024-11-12T23:06:52Z,2019-17425,1,0,0900006483e48d29
IRS-2019-0027-0005,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction,Rule,Correction,2019-08-08T04:00:00Z,2019,8,2019-08-08T04:00:00Z,,2019-08-08T15:38:06Z,2019-16631,0,0,0900006483e11cb7
IRS-2019-0027-0004,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction,Proposed Rule,Correction,2019-08-08T04:00:00Z,2019,8,2019-08-08T04:00:00Z,,2024-11-12T23:05:36Z,2019-16632,1,0,0900006483e11be6
IRS-2019-0027-0006,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment,Rule,Correction,2019-08-08T04:00:00Z,2019,8,2019-08-08T04:00:00Z,,2019-08-08T15:42:44Z,2019-16630,0,0,0900006483e121bc
IRS-2019-0028-0002,IRS,IRS-2019-0028,Section 199A Rules for Cooperatives and their Patrons; Correction,Proposed Rule,Correction,2019-08-06T04:00:00Z,2019,8,2019-08-06T04:00:00Z,,2019-08-07T15:28:51Z,2019-16378,0,0,0900006483dfba75
IRS-2018-0025-7765,IRS,IRS-2018-0025,Contributions in Exchange for State or Local Tax Credits; Correction,Rule,Correction,2019-08-02T04:00:00Z,2019,8,2019-08-02T04:00:00Z,,2019-08-07T15:36:28Z,2019-16496,0,0,0900006483de7e37
IRS-2019-0029-0004,IRS,IRS-2019-0029,Guidance under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income): Correction,Proposed Rule,Correction,2019-08-02T04:00:00Z,2019,8,2019-08-02T04:00:00Z,,2019-08-07T15:32:12Z,2019-16430,0,0,0900006483de7fce
IRS-2016-0004-0004,IRS,IRS-2016-0004,Allocation of Creditable Foreign Taxes,Rule,Final Rule,2019-07-24T04:00:00Z,2019,7,2019-07-24T04:00:00Z,,2019-07-26T17:31:02Z,2019-15362,0,0,0900006483db03ef
IRS-2019-0023-0010,IRS,IRS-2019-0023,Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-07-24T04:00:00Z,2019,7,2019-07-24T04:00:00Z,2019-08-09T03:59:59Z,2024-11-12T23:05:17Z,2019-15676,1,0,0900006483db02ed
IRS-2016-0004-0005,IRS,IRS-2016-0004,Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization,Rule,Final Rule,2019-07-23T04:00:00Z,2019,7,2019-07-23T04:00:00Z,,2019-07-26T17:42:04Z,2019-15614,0,0,0900006483da9f00
IRS-2016-0031-0007,IRS,IRS-2016-0031,Income Inclusion when Lessee Treated as Having Acquired Investment Credit Property,Rule,Final Rule,2019-07-19T04:00:00Z,2019,7,2019-07-19T04:00:00Z,,2019-07-19T16:31:58Z,2019-15497,0,0,0900006483da005a
IRS-2018-0031-0005,IRS,IRS-2018-0031,Regulations Regarding Advance Payments for Goods and Long-Term Contracts,Rule,Final Rule,2019-07-15T04:00:00Z,2019,7,2019-07-15T04:00:00Z,,2019-07-17T16:19:15Z,2019-14947,0,0,0900006483d8bfb6
IRS-2020-0047-0001,IRS,IRS-2020-0047,Organizations under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment,Rule,Correction,2019-07-11T04:00:00Z,2019,7,2019-07-11T04:00:00Z,,2024-11-12T23:03:53Z,2019-14424,1,0,0900006483d7d256
IRS-2019-0034-0001,IRS,IRS-2019-0034,Guidance on Passive Foreign Investment Companies,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-07-11T04:00:00Z,2019,7,2019-07-11T04:00:00Z,2019-09-10T03:59:59Z,2024-11-12T23:03:50Z,2019-12030,1,0,0900006483d7d1c8
IRS-2019-0012-0047,IRS,IRS-2019-0012,"Deduction for Foreign-Derived Intangible Income Speaker's list (REG-104464-18), please contact fdms.database@irscounsel.treas.gov if any questions",Supporting & Related Material,Fact/Data Sheet,2019-07-08T04:00:00Z,2019,7,,,2019-07-08T15:39:33Z,,0,0,0900006483d67353
IRS-2019-0022-0131,IRS,IRS-2019-0022,"Opportunity Funds (REG–120186–18) Speaker's list
If any problems contact: fdms.database@irscounsel.treas.gov",Supporting & Related Material,Fact/Data Sheet,2019-07-08T04:00:00Z,2019,7,,,2019-07-08T13:33:04Z,,0,0,0900006483d663cd
IRS-2019-0033-0001,IRS,IRS-2019-0033,Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-07-03T04:00:00Z,2019,7,2019-07-03T04:00:00Z,2019-10-02T03:59:59Z,2024-11-12T23:05:20Z,2019-13935,1,0,0900006483d5b304
IRS-2017-0013-0019,IRS,IRS-2017-0013,"Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees",Rule,Final Rule,2019-07-03T04:00:00Z,2019,7,2019-07-03T04:00:00Z,,2019-07-03T18:46:47Z,2019-11500,0,0,0900006483d5b277
IRS-2019-0032-0001,IRS,IRS-2019-0032,Multiple Employer Plans,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-07-03T04:00:00Z,2019,7,2019-07-03T04:00:00Z,2019-10-02T03:59:59Z,2024-11-12T23:05:20Z,2019-14123,1,0,0900006483d5b302
IRS-2019-0031-0001,IRS,IRS-2019-0031,Normalization Notice 2019-33 mf 7.2.19,Notice,Announcement,2019-07-02T04:00:00Z,2019,7,2019-07-02T04:00:00Z,2019-07-30T03:59:59Z,2024-11-12T23:04:54Z,,1,0,0900006483d58747
IRS-2019-0030-0001,IRS,IRS-2019-0030,Notice 2019-10 Use of Fuel in PTO (Notice 2019-10),Notice,Announcement,2019-07-02T04:00:00Z,2019,7,2019-07-02T04:00:00Z,2019-08-07T03:59:59Z,2024-11-12T23:04:35Z,,1,0,0900006483d5910c
IRS-2016-0017-0006,IRS,IRS-2016-0017,Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity,Rule,Final Rule,2019-07-02T04:00:00Z,2019,7,2019-07-02T04:00:00Z,,2019-07-02T18:28:25Z,2019-14121,0,0,0900006483d55e91
IRS-2016-0048-0005,IRS,IRS-2016-0048,Recognition and Deferral of Section 987 Gain or Loss; Correction,Rule,Correction,2019-07-01T04:00:00Z,2019,7,2019-07-01T04:00:00Z,,2019-07-02T18:22:13Z,2019-13615,0,0,0900006483d50f9c
IRS-2018-0030-0005,IRS,IRS-2018-0030,Amount Determined under Section 956 for Corporate United States Shareholders: Correction,Rule,Correction,2019-06-25T04:00:00Z,2019,6,2019-06-25T04:00:00Z,,2019-07-02T18:16:49Z,2019-13489,0,0,0900006483d3e295
IRS-2018-0013-0039,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits,Rule,Final Rule,2019-06-21T04:00:00Z,2019,6,2019-06-21T04:00:00Z,,2019-06-21T17:49:17Z,2019-12437,0,0,0900006483d2f908
IRS-2019-0029-0001,IRS,IRS-2019-0029,Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-06-21T04:00:00Z,2019,6,2019-06-21T04:00:00Z,2019-09-20T03:59:59Z,2024-11-12T23:03:29Z,2019-12436,1,0,0900006483d2f756
IRS-2018-0028-0570,IRS,IRS-2018-0028,Health Reimbursement Arrangements and Other Account-Based Group Health Plans,Rule,Final Rule,2019-06-20T04:00:00Z,2019,6,2019-06-20T04:00:00Z,,2019-06-20T16:32:54Z,2019-12571,0,0,0900006483d2937c
IRS-2019-0028-0001,IRS,IRS-2019-0028,Section 199A Rules for Cooperatives and Their Patrons,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-06-19T04:00:00Z,2019,6,2019-06-19T04:00:00Z,2019-08-20T03:59:59Z,2024-11-12T23:03:21Z,2019-11501,1,0,0900006483d238a2
IRS-2019-0018-0003,IRS,IRS-2019-0018,Electing Small Business Trusts with Nonresident Aliens as Potential Current Beneficiaries,Rule,Final Rule,2019-06-18T04:00:00Z,2019,6,2019-06-18T04:00:00Z,,2019-06-18T19:17:57Z,2019-12639,0,0,0900006483d1d6c5
IRS-2019-0027-0001,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception,Rule,Final Rule,2019-06-18T04:00:00Z,2019,6,2019-06-18T04:00:00Z,,2019-06-18T19:36:48Z,2019-12442,0,0,0900006483d1d657
IRS-2019-0027-0002,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-06-18T04:00:00Z,2019,6,2019-06-18T04:00:00Z,2019-09-17T03:59:59Z,2024-11-12T23:02:41Z,2019-12441,1,0,0900006483d1db7a
IRS-2019-0013-0001,IRS,IRS-2019-0013,Notice 2019-27 -- Calculating W-2 Wages for 199A(g) 6.17.19 3 pm,Notice,Announcement,2019-06-18T04:00:00Z,2019,6,2019-06-18T04:00:00Z,2019-08-20T03:59:59Z,2024-11-12T23:02:42Z,,1,0,0900006483d1b253
IRS-2018-0034-0014,IRS,IRS-2018-0034,Modification of Discounting Rules for Insurance Companies,Rule,Final Rule,2019-06-17T04:00:00Z,2019,6,2019-06-17T04:00:00Z,,2019-06-18T19:13:09Z,2019-12172,0,0,0900006483d16e69
IRS-2018-0025-7764,IRS,IRS-2018-0025,Contributions in Exchange for State or Local Tax Credits,Rule,Final Rule,2019-06-13T04:00:00Z,2019,6,2019-06-13T04:00:00Z,,2019-06-18T19:11:15Z,2019-12418,0,0,0900006483d0daef
IRS-2019-0020-0001,IRS,IRS-2019-0020,Guidance Providing a Safe Harbor Under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit Notice 2019-12),Notice,Announcement,2019-06-11T04:00:00Z,2019,6,2019-06-11T04:00:00Z,2019-07-12T03:59:59Z,2024-11-12T23:03:11Z,,1,0,0900006483d0514c
IRS-2019-0021-0001,IRS,IRS-2019-0021,Exception for Interests Held by Foreign Pension Funds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-06-07T04:00:00Z,2019,6,2019-06-07T04:00:00Z,2019-09-07T03:59:59Z,2024-11-12T23:03:43Z,2019-11291,1,0,0900006483cf592f
IRS-2016-0020-0009,IRS,IRS-2016-0020,Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts,Rule,Final Rule,2019-06-07T04:00:00Z,2019,6,2019-06-07T04:00:00Z,,2019-06-07T17:06:45Z,2019-11753,0,0,0900006483cf5a1f
IRS-2019-0026-0001,IRS,IRS-2019-0026,Credit for Carbon Oxide Sequestration; Request for Comments (Notice 2019-32),Notice,Announcement,2019-05-31T04:00:00Z,2019,5,2019-05-31T04:00:00Z,2019-07-05T03:59:59Z,2024-11-12T23:01:14Z,,1,0,0900006483cddf23