home / openregs

documents

Regulatory documents from Regulations.gov including rules, proposed rules, notices, and supporting materials.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

3,760 rows where agency_id = "IRS" sorted by posted_date descending

✎ View and edit SQL

This data as json, CSV (advanced)

Suggested facets: subtype, posted_month, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)

posted_year 22

  • 2006 764
  • 2007 352
  • 2008 255
  • 2024 176
  • 2011 174
  • 2016 168
  • 2019 166
  • 2020 145
  • 2005 144
  • 2012 144
  • 2025 140
  • 2013 139
  • 2014 135
  • 2015 134
  • 2023 132
  • 2009 130
  • 2010 105
  • 2018 103
  • 2022 86
  • 2021 73
  • 2017 69
  • 2026 26

document_type 5

  • Proposed Rule 1,387
  • Rule 1,377
  • Notice 820
  • Supporting & Related Material 99
  • Other 77

agency_id 1

  • IRS · 3,760 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2026-0331-0001 IRS Guidance on Tax-Exempt Refunding Bonds (REG-117298-21) IRS-2026-0331 Guidance: Tax-Exempt Refunding Bonds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-03-12T04:00:00Z 2026 3 2026-03-12T04:00:00Z 2026-05-12T03:59:59Z 2026-03-12T19:56:32Z 2026-04798 1 0 09000064b920b742
IRS-2026-0298-0001 IRS Trump Accounts (REG-117270-25) IRS-2026-0298 Trump Accounts (REG-117270-25) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-03-09T04:00:00Z 2026 3 2026-03-09T04:00:00Z 2026-05-09T03:59:59Z 2026-03-13T09:00:25Z 2026-04533 1 0 09000064b920083a
IRS-2026-0299-0001 IRS Trump Accounts Contribution Pilot Program (REG-117002-25) IRS-2026-0299 Trump Accounts Contribution Pilot Program (REG-117002-25) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-03-09T04:00:00Z 2026 3 2026-03-09T04:00:00Z 2026-04-09T03:59:59Z 2026-03-10T21:04:29Z 2026-04534 1 0 09000064b91f9925
IRS-2026-0266-0001 IRS Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25) IRS-2026-0266 Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-03-06T05:00:00Z 2026 3 2026-03-06T05:00:00Z 2026-05-06T03:59:59Z 2026-03-08T09:00:05Z 2026-04431 1 0 09000064b91f848e
IRS-2026-0265-0001 IRS Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25) IRS-2026-0265 Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-03-06T05:00:00Z 2026 3 2026-03-06T05:00:00Z 2026-04-07T03:59:59Z 2026-03-10T09:00:14Z 2026-04432 1 0 09000064b91f841a
IRS-2026-0067-0001 IRS Request for Comments on Electronic Furnishing of Certain Payee Statements (Notice 2026-4) IRS-2026-0067 Notice 2026-4 Notice Notice of Publication 2026-03-05T05:00:00Z 2026 3 2026-03-05T05:00:00Z 2026-05-24T03:59:59Z 2026-03-08T09:00:09Z   1 0 09000064b91eec97
IRS-2026-0232-0001 IRS Interim Guidance on Special Depreciation Allowance for Qualified Production Property (Notice 2026-16) IRS-2026-0232 Notice 2026-16 Notice Notice of Publication 2026-03-02T05:00:00Z 2026 3 2026-03-02T05:00:00Z 2026-04-21T03:59:59Z 2026-03-10T09:00:13Z   1 0 09000064b91e9d12
IRS-2025-0565-0002 IRS Transparency in Coverage (REG-107111-25) IRS-2025-0565 Transparency in Coverage Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-02-25T05:00:00Z 2026 2 2026-02-25T05:00:00Z 2026-02-25T04:59:59Z 2026-02-25T22:45:47Z 2026-03798 0 0 09000064b91d5d26
IRS-2026-0199-0001 IRS Modifications to Rules for Computing Taxable Income or Loss and Foreign Currency Gain or Loss Under Section 987 (Notice 2026-17) IRS-2026-0199 Notice 2026-17 Notice Notice of Publication 2026-02-25T05:00:00Z 2026 2 2026-02-25T05:00:00Z 2026-04-27T03:59:59Z 2026-02-28T10:00:17Z   1 0 09000064b91dad76
IRS-2026-0134-0001 IRS Rev. Proc. 2026-13 (RP-118606-25) IRS-2026-0134 Rev Proc 2026-13 Other   2026-02-17T05:00:00Z 2026 2 2026-02-17T05:00:00Z 2026-05-23T03:59:59Z 2026-02-18T00:07:14Z   1 0 09000064b91b5dc2
IRS-2026-0001-0062 IRS Car Loan Interest Deduction (REG-113515-25) IRS-2026-0001 Public Hearing Agenda (REG-113515-25) Supporting & Related Material Publication - Other Governmental 2026-02-13T05:00:00Z 2026 2     2026-02-13T19:30:25Z   0 0 09000064b91aa99f
IRS-2025-0533-0004 IRS Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25) IRS-2025-0533 Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service Proposed Rule Correction 2026-02-13T05:00:00Z 2026 2 2026-02-13T05:00:00Z   2026-02-13T22:07:42Z C1-2025-22825 0 0 09000064b91aa73a
IRS-2026-0166-0001 IRS Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15) IRS-2026-0166 Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15) Notice Notice of Publication 2026-02-12T05:00:00Z 2026 2 2026-02-12T05:00:00Z 2026-03-31T03:59:59Z 2026-02-25T10:00:21Z   1 0 09000064b91a87fa
IRS-2024-0017-0041 IRS Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 Excise Tax on Repurchase of Corporate Stock; Correction Rule Correction 2026-02-11T05:00:00Z 2026 2 2026-02-11T05:00:00Z   2026-02-13T18:39:30Z 2026-02748 0 0 09000064b91a264b
IRS-2026-0133-0001 IRS Section 45Z Clean Fuel Production Credit (REG-121244-23) IRS-2026-0133 Section 45Z Clean Fuel Production Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-02-04T05:00:00Z 2026 2 2026-02-04T05:00:00Z 2026-04-07T03:59:59Z 2026-03-14T09:00:09Z 2026-02246 1 0 09000064b919012a
IRS-2024-0047-0051 IRS Tribal General Welfare Benefits (REG-106851-21) IRS-2024-0047 Tribal General Welfare Benefits; Correction Rule Correction 2026-01-16T05:00:00Z 2026 1 2026-01-16T05:00:00Z   2026-01-16T18:09:24Z 2026-00835 0 0 09000064b915b2ef
IRS-2025-0599-0001 IRS Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution ((C5H8O2)x-(C6H10O2)y-(C4H6O2)z-(C8H8)s; x=75.76, y=8.46, z=1, s=168.4) IRS-2025-0599 Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution (x=75.76, y=8.46, z=1, s=168.4), (IRS-2025-0599) Notice Notice of Filing 2026-01-14T05:00:00Z 2026 1 2026-01-14T05:00:00Z 2026-03-17T03:59:59Z 2026-01-14T20:19:53Z   1 0 09000064b913e5d6
IRS-2025-0598-0001 IRS Vinyl Acetate-crotonic Acid Copolymer in a Styrene Solution ((C4H6O2)x-(C4H6O2)y-(C8H8)s; x=99, y=1, s=124) IRS-2025-0598 Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Vinyl Acetate-crotonic Acid Copolymer in a Styrene Solution (x=99, y=1, s=124), (IRS-2025-0598) Notice Notice of Filing 2026-01-14T05:00:00Z 2026 1 2026-01-14T05:00:00Z 2026-03-17T03:59:59Z 2026-01-14T20:00:49Z   1 0 09000064b913e5b1
IRS-2025-0601-0001 IRS Poly(styrene-divinylbenzene-ethylvinylbenzene), with Styrene Content of Less than 50% ((C8H8)x(C10H10)y(C10H12)z; x=7.64x1016, y=1.03x1017, z=2.28x1016) IRS-2025-0601 Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(styrene-divinylbenzene-ethylvinylbenzene), With Styrene Content of Less Than 50% (x=7.64x1016, y=1.03x1017, z=2.28x1016), (IRS-2025-0601) Notice Notice of Filing 2026-01-14T05:00:00Z 2026 1 2026-01-14T05:00:00Z 2026-03-17T03:59:59Z 2026-01-14T22:06:59Z   1 0 09000064b913e603
IRS-2025-0600-0001 IRS Poly(styrene-divinylbenzene-ethylvinylbenzene), with Styrene Content of Greater than 50% ((C8H8)x(C10H10)y(C10H12)z; x=2.02x1017, y=2.98x1016, z=7.35x1015) IRS-2025-0600 Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(styrene-divinylbenzene-ethylvinylbenzene), With Styrene Content of Greater than 50% (x=2.02x1017, y=2.98x1016, z=7.35x1015), (IRS-2025-0600) Notice Notice of Filing 2026-01-14T05:00:00Z 2026 1 2026-01-14T05:00:00Z 2026-03-17T03:59:59Z 2026-01-14T20:28:46Z   1 0 09000064b913e5ec
IRS-2025-0602-0001 IRS Acrylate Monomer Synthetic Rubber in a Water Emulsion ((C5H8O2)x-(C7H12O2)y-(C6H10O3)z; x=537.29, y=664.03, z=223.59) IRS-2025-0602 Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylate Monomer Synthetic Rubber in a Water Emulsion (x=537.29, y=664.03, z=223.59), (IRS-2025-0602) Notice Notice of Filing 2026-01-14T05:00:00Z 2026 1 2026-01-14T05:00:00Z 2026-03-17T03:59:59Z 2026-02-06T00:44:28Z   1 0 09000064b913e61d
IRS-2026-0034-0001 IRS Backup Withholding on Third Party Network Transactions (REG-112829-25) IRS-2026-0034 Backup Withholding on Third Party Network Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-01-09T05:00:00Z 2026 1 2026-01-09T05:00:00Z 2026-03-11T03:59:59Z 2026-03-10T21:04:30Z 2026-00254 1 0 09000064b9120368
IRS-2026-0002-0002 IRS Statutory Updates to Branded Prescription Drug Fee Regulations (REG-103430-24) IRS-2026-0002 REG-103430-24 NPRM Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-01-02T05:00:00Z 2026 1 2026-01-02T05:00:00Z 2026-03-04T04:59:59Z 2026-01-31T13:13:01Z   1 0 09000064b9115a01
IRS-2026-0001-0002 IRS Car Loan Interest Deduction (REG-113515-25) IRS-2026-0001 REG-113515-25 NPRM NOH Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-01-02T05:00:00Z 2026 1 2026-01-02T05:00:00Z 2026-02-03T04:59:59Z 2026-02-20T20:29:58Z   1 0 09000064b9115a27
IRS-2026-0001-0001 IRS Car Loan Interest Deduction (REG-113515-25) IRS-2026-0001 Car Loan Interest Deduction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-01-02T05:00:00Z 2026 1 2026-01-02T05:00:00Z 2026-02-03T04:59:59Z 2026-02-28T10:00:12Z 2025-24154 0 0 09000064b9114fb8
IRS-2026-0002-0001 IRS Statutory Updates to Branded Prescription Drug Fee Regulations (REG-103430-24) IRS-2026-0002 Branded Prescription Drug Fee Regulations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2026-01-02T05:00:00Z 2026 1 2026-01-02T05:00:00Z 2026-03-04T04:59:59Z 2026-03-04T10:00:17Z 2025-24153 0 0 09000064b911590a
IRS-2025-0565-0001 IRS Transparency in Coverage (REG-107111-25) IRS-2025-0565 Transparency in Coverage Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-12-23T05:00:00Z 2025 12 2025-12-23T05:00:00Z 2025-12-23T04:59:59Z 2025-12-23T21:45:12Z 2025-23693 0 0 09000064b91065e0
IRS-2024-0017-0039 IRS Excise Tax on Repurchase of Corporate Stock (REG-115710-22) 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 Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24) 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 Entities Wholly Owned by Indian Tribal Governments (REG-113628-21) 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 Tribal General Welfare Benefits (REG-106851-21) 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 Income of Foreign Governments and International Organizations 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-2013-0022-0008 IRS Relief from Joint and Several Liability IRS-2013-0022 Relief from Joint and Several Liability Proposed Rule Withdrawal 2025-12-15T05:00:00Z 2025 12 2025-12-15T05:00:00Z   2025-12-15T22:08:46Z 2025-22788 0 0 09000064b90d341b
IRS-2015-0054-0009 IRS Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 Relief from Joint and Several Liability Proposed Rule Withdrawal 2025-12-15T05:00:00Z 2025 12 2025-12-15T05:00:00Z   2025-12-15T22:10:03Z 2025-22788 0 0 09000064b90d361a
IRS-2025-0532-0001 IRS Income of Foreign Governments and of International Organizations (REG-101952-24) IRS-2025-0532 Income of Foreign Governments and of International Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-12-15T05:00:00Z 2025 12 2025-12-15T05:00:00Z 2026-02-14T04:59:59Z 2026-02-14T13:16:58Z 2025-22775 0 0 09000064b90d3418
IRS-2015-0054-0008 IRS Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service Proposed Rule   2025-12-15T05:00:00Z 2025 12     2025-12-15T22:02:51Z   0 1 09000064b90d0bab
IRS-2013-0022-0007 IRS Relief from Joint and Several Liability IRS-2013-0022 Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service Proposed Rule   2025-12-15T05:00:00Z 2025 12     2025-12-15T22:02:01Z   0 1 09000064b90d32cd
IRS-2025-0533-0001 IRS Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25) IRS-2025-0533 Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-12-15T05:00:00Z 2025 12 2025-12-15T05:00:00Z 2026-01-15T04:59:59Z 2026-01-17T13:21:34Z 2025-22825 0 0 09000064b90d0bac
IRS-2025-0335-0001 IRS Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBBA) (Notice 2026-5) IRS-2025-0335 Notice 2026-5 Notice Notice of Publication 2025-12-11T05:00:00Z 2025 12 2025-12-11T05:00:00Z 2026-03-07T04:59:59Z 2026-03-07T10:00:22Z   0 0 09000064b90c58e6
IRS-2025-0268-0001 IRS Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property (Notice 2025-78) IRS-2025-0268 Notice 2025-78 Notice Notice of Publication 2025-12-04T05:00:00Z 2025 12 2025-12-04T05:00:00Z 2026-02-03T04:59:59Z 2026-02-07T13:12:46Z   1 0 09000064b90af243
IRS-2025-0367-0001 IRS Transition Rule for Applying 951(a)(2)(B) (Notice 2025-75) IRS-2025-0367 Notice 2025-75 Notice Notice of Publication 2025-12-04T05:00:00Z 2025 12 2025-12-04T05:00:00Z 2026-02-04T04:59:59Z 2026-02-07T13:12:42Z   1 0 09000064b90ae036
IRS-2025-0499-0001 IRS Notice of intent to issue regulations with respect to section 530A Trump accounts (Notice 2025-68) IRS-2025-0499 Notice 2025-68 Notice Notice of Publication 2025-12-02T05:00:00Z 2025 12 2025-12-02T05:00:00Z 2026-02-21T04:59:59Z 2026-03-12T02:05:29Z   1 0 09000064b90aac5b
IRS-2025-0466-0001 IRS Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations (Notice 2025-70) IRS-2025-0466 Notice 2025-70 Notice Notice of Publication 2025-12-01T05:00:00Z 2025 12 2025-12-01T05:00:00Z 2025-12-27T04:59:59Z 2026-02-07T13:12:32Z   1 0 09000064b90a7ec1
IRS-2025-0059-0012 IRS Estate Tax Closing Letter User Fee Update (REG-107459-24) 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-2012-0010-0009 IRS Furnishing Identifying Number of Tax Return Preparer IRS-2012-0010 Furnishing Identifying Number of Tax Return Preparer; Withdrawal Proposed Rule Withdrawal 2025-11-28T05:00:00Z 2025 11 2025-11-28T05:00:00Z   2025-12-02T20:34:39Z 2025-21581 0 0 09000064b90a1ecc
IRS-2025-0202-0002 IRS Additional Interim Guidance Simplifying the Application of the Corporate Alternative Minimum Tax (Notice 2025-49) IRS-2025-0202 Notice 2025-49 Notice Notice of Publication 2025-11-25T05:00:00Z 2025 11 2025-11-25T05:00:00Z 2025-12-02T04:59:59Z 2025-12-09T10:01:18Z   1 0 09000064b909b610
IRS-2025-0202-0001 IRS Additional Interim Guidance Simplifying the Application of the Corporate Alternative Minimum Tax (Notice 2025-49) IRS-2025-0202 Notice 2025-49 Notice   2025-11-25T05:00:00Z 2025 11     2025-11-25T21:03:55Z   0 1 09000064b909b5d8
IRS-2025-0433-0001 IRS Allocation of Foreign Income Taxes Resulting from the Repeal of Section 898(c)(2); Recognition of Pretransition Gain or Loss under Section 987 (Notice 2025-72) IRS-2025-0433 Notice 2025-72 Notice Notice of Publication 2025-11-25T05:00:00Z 2025 11 2025-11-25T05:00:00Z 2026-01-25T04:59:59Z 2026-01-31T13:10:55Z   1 0 09000064b909afab
IRS-2024-0017-0038 IRS Excise Tax on Repurchase of Corporate Stock (REG-115710-22) 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-2025-0400-0001 IRS Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code (Notice 2025-71) IRS-2025-0400 Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code (Notice 2025-71) Notice Notice of Publication 2025-11-20T05:00:00Z 2025 11 2025-11-20T05:00:00Z 2026-01-21T04:59:59Z 2026-01-31T13:10:33Z   1 0 09000064b9089b11
IRS-2025-0235-0322 IRS Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) IRS-2025-0235 Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips Proposed Rule Notice of Hearing 2025-10-23T04:00:00Z 2025 10 2025-10-23T04:00:00Z   2025-11-13T21:57:41Z 2025-19634 0 0 09000064b9041f12
IRS-2025-0171-0001 IRS Proposed Removal of the Disregarded Payment Loss Rules and Certain Recent Changes to the Dual Consolidated Loss Rules; Extension of Transition Relief (Notice 2025-44) IRS-2025-0171 Notice 2025-44 Notice Notice of Publication 2025-10-21T04:00:00Z 2025 10 2025-10-21T04:00:00Z 2025-10-22T03:59:59Z 2025-10-22T09:00:18Z   0 0 09000064b904a2bd
IRS-2025-0334-0001 IRS Domestically Controlled Qualified Investment Entities (REG-109742-25) IRS-2025-0334 Domestically Controlled Qualified Investment Entities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-10-21T04:00:00Z 2025 10 2025-10-21T04:00:00Z 2025-12-23T04:59:59Z 2025-12-22T10:00:16Z 2025-19625 1 0 09000064b9041f0a
IRS-2024-0024-0005 IRS Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) 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-2025-0015-0003 IRS Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23) IRS-2025-0015 Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal Proposed Rule Withdrawal 2025-10-01T04:00:00Z 2025 10 2025-10-01T04:00:00Z   2025-10-01T17:26:11Z 2025-19018 0 0 09000064b8fecb81
IRS-2025-0301-0002 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) 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-2024-0058-0021 IRS Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation Proposed Rule Notice of Hearing 2025-09-30T04:00:00Z 2025 9 2025-09-30T04:00:00Z   2025-10-01T17:19:40Z 2025-18984 0 0 09000064b8fe7d5f
IRS-2025-0301-0001 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) IRS-2025-0301 Preparer Tax Identification Number User Fee Update Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-09-30T04:00:00Z 2025 9 2025-09-30T04:00:00Z 2025-10-31T03:59:59Z 2025-10-31T09:00:11Z 2025-19037 1 0 09000064b8fe7a5d
IRS-2022-0026-0010 IRS Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) 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-2025-0017-0010 IRS Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal Proposed Rule Withdrawal 2025-09-30T04:00:00Z 2025 9 2025-09-30T04:00:00Z   2025-10-01T17:21:20Z 2025-19018 0 0 09000064b8fe793a
IRS-2025-0235-0001 IRS Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) IRS-2025-0235 Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-09-22T04:00:00Z 2025 9 2025-09-22T04:00:00Z 2025-10-23T03:59:59Z 2025-12-12T10:00:13Z 2025-18278 0 0 09000064b8fd1718
IRS-2025-0003-0025 IRS Catch-Up Contributions (REG-101268-24) 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-2024-0058-0017 IRS Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 Previously Taxed Earnings and Profits and Related Basis Adjustments: Hearing Proposed Rule Notice of Hearing 2025-09-08T04:00:00Z 2025 9 2025-09-08T04:00:00Z 2025-09-23T03:59:59Z 2025-09-23T09:00:35Z 2025-17204 0 0 09000064b8f529e6
IRS-2018-0009-0002 IRS Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes (REG-129260-16) IRS-2018-0009 Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal Proposed Rule Withdrawal 2025-09-03T04:00:00Z 2025 9 2025-09-03T04:00:00Z   2025-09-03T16:56:17Z 2025-16866 0 0 09000064b8f38d46
IRS-2025-0169-0001 IRS Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25) IRS-2025-0169 Returns Relating to Sales or Exchanges of Certain Partnership Interests Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-08-19T04:00:00Z 2025 8 2025-08-19T04:00:00Z 2025-09-19T03:59:59Z 2025-09-19T09:01:21Z 2025-15750 1 0 09000064b8f07256
IRS-2025-0170-0001 IRS Application of Sections 897(d) and (e) to Certain Inbound Asset Reorganizations under Section 368(a)(1)(F); Stock Ownership Requirement under Section 368(a)(1)(F) (Notice 2025-45) IRS-2025-0170 Notice 2025-45 Notice Notice of Publication 2025-08-19T04:00:00Z 2025 8 2025-08-19T04:00:00Z 2025-10-21T03:59:59Z 2025-11-13T10:00:12Z   1 0 09000064b8f07d0d
IRS-2025-0137-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chloro-Isobutene-Isoprene Rubber (n=97.75, m=2.25) (PRESP-111346-25) IRS-2025-0137 Notice of Filing for Chloro-Isobutene-Isoprene Rubber Notice Notice of Filing 2025-08-15T04:00:00Z 2025 8 2025-08-15T04:00:00Z 2025-10-15T03:59:59Z 2025-10-15T09:00:24Z   1 0 09000064b8f004c9
IRS-2025-0136-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene-Propylene-Dicyclopentadiene Rubber (m=73.18, n=26.53, o=0.29) (PRESP-111350-25) IRS-2025-0136 Notice of Filing for Ethylene-Propylene-Dicyclopentadiene Rubber Notice Notice of Filing 2025-08-15T04:00:00Z 2025 8 2025-08-15T04:00:00Z 2025-10-15T03:59:59Z 2025-08-15T18:09:24Z   1 0 09000064b8f004cf
IRS-2025-0103-0001 IRS Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits (REG-132805-17) IRS-2025-0103 Determination: Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-08-06T04:00:00Z 2025 8 2025-08-06T04:00:00Z 2025-11-05T04:59:59Z 2026-03-09T09:00:25Z 2025-14883 1 0 09000064b8ee52f9
IRS-2025-0070-0001 IRS Request for Comments on Applying the Characterization Rules in §§1.861-18 and 1.861-19 to All Provisions of the Internal Revenue Code (Notice 2025-6) IRS-2025-0070 Notice 2025-6 Notice Notice of Publication 2025-07-21T04:00:00Z 2025 7 2025-07-21T04:00:00Z 2025-05-20T03:59:59Z 2025-07-24T09:00:28Z   1 0 09000064b8e8b0a0
IRS-2022-0017-0016 IRS Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) 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 Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) 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-2025-0004-0020 IRS Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 Agenda_REG-107420-24 Supporting & Related Material Publication - Other Governmental 2025-07-09T04:00:00Z 2025 7     2025-07-09T19:24:35Z   0 0 09000064b8e5d8c3
IRS-2019-0040-0036 IRS Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18) IRS-2019-0040 Regulations under Section 382(h) Related to Built-In Gain and Loss; Withdrawal Proposed Rule Withdrawal 2025-07-02T04:00:00Z 2025 7 2025-07-02T04:00:00Z   2025-07-03T18:33:48Z 2025-12193 0 0 09000064b8e4b420
IRS-2025-0059-0006 IRS Estate Tax Closing Letter User Fee Update (REG-107459-24) 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-2025-0059-0005 IRS Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 Estate Tax Closing Letter User Fee Update Proposed Rule Correction 2025-06-24T04:00:00Z 2025 6 2025-06-24T04:00:00Z   2025-06-24T17:23:50Z C1-2025-08929 0 0 09000064b8e295bd
IRS-2025-0059-0004 IRS Estate Tax Closing Letter User Fee Update (REG-107459-24) 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-2025-0004-0015 IRS Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 Hearings, Meetings, Proceedings, etc.: Source of Income from Cloud Transactions Proposed Rule Notice of Hearing 2025-06-03T04:00:00Z 2025 6 2025-06-03T04:00:00Z 2025-06-18T03:59:59Z 2025-06-19T09:00:15Z 2025-09981 0 0 09000064b8dd40cb
IRS_FRDOC_0001-2324 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Request for Information: Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule Proposed Rule Request for Comment 2025-06-02T04:00:00Z 2025 6 2025-06-02T04:00:00Z 2025-06-02T03:59:59Z 2025-06-06T16:29:30Z 2025-09858 0 0 09000064b8dceb25
IRS-2025-0058-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98) IRS-2025-0058 Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber Notice Notice of Filing 2025-05-22T04:00:00Z 2025 5 2025-05-22T04:00:00Z 2025-07-22T03:59:59Z 2025-07-22T09:00:14Z   1 0 09000064b8db10e5
IRS-2025-0056-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tridecyl Alcohol IRS-2025-0056 Notice of Filing for Tridecyl Alcohol Notice Notice of Filing 2025-05-22T04:00:00Z 2025 5 2025-05-22T04:00:00Z 2025-07-22T03:59:59Z 2025-05-22T22:09:34Z   1 0 09000064b8db1f38
IRS-2025-0055-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nonene IRS-2025-0055 Notice of Filing for Nonene Notice Notice of Filing 2025-05-22T04:00:00Z 2025 5 2025-05-22T04:00:00Z 2025-07-22T03:59:59Z 2025-05-22T21:44:57Z   1 0 09000064b8db1deb
IRS-2025-0057-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate IRS-2025-0057 Notice of Filing for Tri-lsoNonyl Tri-Mellitate Notice Notice of Filing 2025-05-22T04:00:00Z 2025 5 2025-05-22T04:00:00Z 2025-07-22T03:59:59Z 2025-05-22T22:19:39Z   1 0 09000064b8db10c1
IRS-2025-0054-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic Acid IRS-2025-0054 Notice of Filing for Neo Decanoic Acid Notice Notice of Filing 2025-05-22T04:00:00Z 2025 5 2025-05-22T04:00:00Z 2025-07-22T03:59:59Z 2025-05-23T09:00:59Z   1 0 09000064b8db1de9
IRS-2025-0059-0001 IRS Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 Estate Tax Closing Letter User Fee Update Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-05-20T04:00:00Z 2025 5 2025-05-20T04:00:00Z 2025-07-22T03:59:59Z 2025-10-11T14:14:05Z 2025-08929 0 0 09000064b8d8f4ae
IRS-2025-0059-0002 IRS Estate Tax Closing Letter User Fee Update (REG-107459-24) 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-2025-0049-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for DIPE-Di-isopropyl Ether IRS-2025-0049 Notice of Filing for DIPE-Di-isopropyl Ether Notice Notice of Filing 2025-05-16T04:00:00Z 2025 5 2025-05-16T04:00:00Z 2025-07-16T03:59:59Z 2025-05-21T21:50:27Z   1 0 09000064b8d63b0b
IRS-2025-0052-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isooctyl Alcohol IRS-2025-0052 Notice of Filing for Isooctyl Alcohol Notice Notice of Filing 2025-05-16T04:00:00Z 2025 5 2025-05-16T04:00:00Z 2025-07-16T03:59:59Z 2025-07-16T09:00:35Z   1 0 09000064b8d66578
IRS-2025-0048-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl Adipate IRS-2025-0048 Notice of Filing for Di-IsoNonyl Adipate Notice Notice of Filing 2025-05-16T04:00:00Z 2025 5 2025-05-16T04:00:00Z 2025-07-16T03:59:59Z 2025-05-21T21:50:27Z   1 0 09000064b8d63a5b
IRS-2025-0053-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear Nonyl Tri-Mellitate IRS-2025-0053 Notice of Filing for Linear Nonyl Tri-Mellitate Notice Notice of Publication 2025-05-16T04:00:00Z 2025 5 2025-05-16T04:00:00Z 2025-07-16T03:59:59Z 2025-05-21T21:50:28Z   1 0 09000064b8d638a5
IRS-2025-0051-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for IsoDecyl Benzoate IRS-2025-0051 Notice of Filing for IsoDecyl Benzoate Notice Notice of Filing 2025-05-16T04:00:00Z 2025 5 2025-05-16T04:00:00Z 2025-07-16T03:59:59Z 2025-05-21T21:50:27Z   1 0 09000064b8d685f4
IRS-2025-0050-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isodecyl Alcohol IRS-2025-0050 Notice of Filing for Isodecyl Alcohol Notice Notice of Filing 2025-05-16T04:00:00Z 2025 5 2025-05-16T04:00:00Z 2025-07-16T03:59:59Z 2025-05-21T21:50:27Z   1 0 09000064b8d5c7de
IRS-2024-0058-0010 IRS Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 Previously Taxed Earnings and Profits and Related Basis Adjustments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2025-05-16T00:00:00Z 2025 5 2025-05-16T00:00:00Z   2025-05-21T21:58:47Z 2025-08743 0 0 09000064b8d62a5c
IRS-2025-0045-0001 IRS None IRS-2025-0045 Notice of Filing for Linear Nonyl UnDecyl Phthalate Notice Notice of Filing 2025-05-14T04:00:00Z 2025 5 2025-05-14T04:00:00Z 2025-07-15T03:59:59Z 2025-05-21T22:12:29Z   1 0 09000064b8d4d33d
IRS-2025-0037-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutylene IRS-2025-0037 Notice of Filing for Di-isobutylene Notice Notice of Filing 2025-05-14T04:00:00Z 2025 5 2025-05-14T04:00:00Z 2025-07-15T03:59:59Z 2025-07-14T09:00:23Z   1 0 09000064b8d4c84f
IRS-2025-0047-0001 IRS None IRS-2025-0047 Notice of Filing for Neo Pentanoic Acid Notice Notice of Filing 2025-05-14T04:00:00Z 2025 5 2025-05-14T04:00:00Z 2025-07-15T03:59:59Z 2025-05-21T22:12:28Z   1 0 09000064b8d4d30b
IRS-2025-0039-0001 IRS None IRS-2025-0039 Notice of Filing for Linear Nonyl Phthalate Notice Notice of Filing 2025-05-14T04:00:00Z 2025 5 2025-05-14T04:00:00Z 2025-07-15T03:59:59Z 2025-05-21T22:12:28Z   1 0 09000064b8d4daef
IRS-2025-0040-0001 IRS None IRS-2025-0040 Notice of Filing for Di-IsoDecyl Phthalate Notice Notice of Filing 2025-05-14T04:00:00Z 2025 5 2025-05-14T04:00:00Z 2025-07-15T03:59:59Z 2025-05-21T22:12:28Z   0 0 09000064b8d4ddb7
IRS-2025-0038-0001 IRS None IRS-2025-0038 Notice of Filing for Regular Butyl Rubber Notice Notice of Publication 2025-05-14T04:00:00Z 2025 5 2025-05-14T04:00:00Z 2025-07-15T03:59:59Z 2025-05-21T22:12:28Z   1 0 09000064b8d4d926
IRS-2025-0044-0001 IRS Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear UnDecyl Phthalate IRS-2025-0044 Notice of Filing for Linear UnDecyl Phthalate Notice Notice of Filing 2025-05-14T04:00:00Z 2025 5 2025-05-14T04:00:00Z 2025-07-15T03:59:59Z 2025-05-21T22:12:28Z   1 0 09000064b8d4d305

Next page

Advanced export

JSON shape: default, array, newline-delimited, object

CSV options:

CREATE TABLE documents (
    id TEXT PRIMARY KEY,
    agency_id TEXT,
    docket_id TEXT REFERENCES dockets(id),
    title TEXT,
    document_type TEXT,
    subtype TEXT,
    posted_date TEXT,
    posted_year INTEGER,
    posted_month INTEGER,
    comment_start_date TEXT,
    comment_end_date TEXT,
    last_modified TEXT,
    fr_doc_num TEXT,
    open_for_comment INTEGER,
    withdrawn INTEGER,
    object_id TEXT
);
CREATE INDEX idx_docs_agency ON documents(agency_id);
CREATE INDEX idx_docs_docket ON documents(docket_id);
CREATE INDEX idx_docs_date ON documents(posted_date);
CREATE INDEX idx_docs_year ON documents(posted_year);
CREATE INDEX idx_docs_type ON documents(document_type);
CREATE INDEX idx_docs_frnum ON documents(fr_doc_num);
CREATE INDEX idx_docs_comment_end ON documents(comment_end_date) WHERE comment_end_date IS NOT NULL AND withdrawn = 0;
Powered by Datasette · Queries took 122.96ms · Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API