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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

29 rows where agency_id = "IRS", document_type = "Notice" and posted_year = 2023 sorted by posted_date descending

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facets: docket_id, title, subtype, posted_date, posted_month, comment_start_date, comment_end_date, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)

posted_year 1

  • 2023 · 29 ✖

document_type 1

  • Notice · 29 ✖

agency_id 1

  • IRS · 29 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2023-0062-0001 IRS Statutory Exceptions to Phaseout Reducing Elective Payment Amounts for Applicable Entities if Domestic Content Requirements are Not Satisfied (Notice 2024-9) IRS-2023-0062 Notice 2024-9 Notice Notice of Publication 2023-12-28T05:00:00Z 2023 12 2023-12-28T05:00:00Z 2024-02-27T04:59:59Z 2024-11-19T02:00:50Z   1 0 09000064863645f0
IRS-2023-0035-0001 IRS Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (Notice 2024-2) IRS-2023-0035 Notice 2024-2 Notice Notice of Publication 2023-12-21T05:00:00Z 2023 12 2023-12-21T05:00:00Z 2024-02-21T04:59:59Z 2024-02-21T02:00:37Z   0 0 090000648634e582
IRS-2023-0064-0002 IRS Additional Interim Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code (Notice 2024-10) IRS-2023-0064 Notice 2024-10 Notice Notice of Publication 2023-12-20T05:00:00Z 2023 12 2023-12-20T05:00:00Z 2024-01-16T04:59:59Z 2024-11-12T06:23:45Z   1 0 090000648634bff6
IRS-2023-0061-0002 IRS Section 45W Commercial Clean Vehicles and Incremental Cost for 2024 (Notice 2024-5) IRS-2023-0061 Notice 2024-5 Notice Notice of Publication 2023-12-20T05:00:00Z 2023 12 2023-12-20T05:00:00Z 2024-02-19T04:59:59Z 2024-11-12T06:22:08Z   1 0 090000648634c331
IRS-2023-0064-0001 IRS Additional Interim Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code (Notice 2024-10) IRS-2023-0064 Notice 2024-10 Notice   2023-12-19T00:00:00Z 2023 12     2024-01-10T16:02:49Z   0 1 0900006486347c31
IRS-2023-0061-0001 IRS Section 45W Commercial Clean Vehicles and Incremental Cost for 2024 (Notice 2024-5) IRS-2023-0061 Notice 2024-5 Notice   2023-12-19T00:00:00Z 2023 12     2023-12-19T18:46:23Z   0 1 0900006486347c9c
IRS-2023-0060-0001 IRS Guidance Regarding the Foreign Tax Credit and Dual Consolidated Losses in Relation to the GloBE Model Rules, and Extension and Modification of Temporary Relief in Notice 2023-55 (Notic e 2023-80) IRS-2023-0060 Notice 2023-80 Notice Notice of Publication 2023-12-11T05:00:00Z 2023 12 2023-12-11T05:00:00Z 2024-02-10T04:59:59Z 2024-11-12T06:22:20Z   1 0 0900006486321e49
IRS-2023-0043-0001 IRS Additional Interim Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code (Notice 2023-64) IRS-2023-0043 Notice 2023-64 Notice Notice of Publication 2023-09-12T04:00:00Z 2023 9 2023-09-12T04:00:00Z 2023-10-13T03:59:59Z 2024-02-17T02:00:26Z   0 0 0900006485f8a817
IRS-2023-0040-0003 IRS Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63) IRS-2023-0040 Notice 2023-63 Notice Notice of Publication 2023-09-08T04:00:00Z 2023 9 2023-09-08T04:00:00Z 2023-11-25T04:59:59Z 2024-11-07T00:51:20Z   1 0 0900006485f5f627
IRS-2023-0040-0002 IRS Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63) IRS-2023-0040 Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63) Notice   2023-09-08T00:00:00Z 2023 9     2024-11-07T00:52:19Z   0 1 0900006485f5f625
IRS-2023-0040-0001 IRS Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63) IRS-2023-0040 Notice 2023-63 Notice   2023-09-08T00:00:00Z 2023 9     2024-11-07T00:51:56Z   0 1 0900006485f5f00e
IRS-2023-0033-0001 IRS Federal Income Tax Consequences of Certain State Payments (Notice 2023-56) IRS-2023-0033 Federal Income Tax Consequences of Certain State Payments (Notice 2023-56) Notice Notice of Publication 2023-08-30T04:00:00Z 2023 8 2023-08-30T04:00:00Z 2023-10-17T03:59:59Z 2025-06-26T09:00:15Z   1 0 0900006485f14b87
IRS-2023-0039-0001 IRS Guidance on Section 603 of the SECURE 2.0 Act with Respect to Catch Up Contributions (Notice 2023-62) IRS-2023-0039 Guidance on Section 603 of the SECURE 2.0 Act with Respect to Catch Up Contributions (Notice 2023-62) Notice Notice of Publication 2023-08-25T04:00:00Z 2023 8 2023-08-25T04:00:00Z 2023-10-25T03:59:59Z 2024-11-07T00:50:56Z   1 0 0900006485eed748
IRS-2023-0032-0001 IRS Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Methyl Ethyl Ketoxime IRS-2023-0032 Superfund Tax on Chemical Notice Notice of Filing 2023-07-19T04:00:00Z 2023 7 2023-07-19T04:00:00Z 2023-09-16T03:59:59Z 2024-11-12T23:19:52Z   1 0 0900006485cd4fec
IRS-2023-0024-0001 IRS Guidance on Section 305 of the SECURE 2.0 Act of 2022 with Respect to Expansion of the Employee Plans Compliance Resolution System (Notice 2023-43) IRS-2023-0024 Guidance on Section 305 of the SECURE 2.0 Act of 2022 with Respect to Expansion of the Employee Plans Compliance Resolution System (Notice 2023-43) Notice   2023-05-30T00:00:00Z 2023 5     2024-11-06T23:36:35Z   0 1 0900006485a89560
IRS-2023-0015-0001 IRS Guidance on Section 305 of the SECURE 2.0 Act of 2022 with Respect to Expansion of the Employee Plans Compliance Resolution System (Notice 2023-43) IRS-2023-0015 Guidance on Section 305 of the SECURE 2.0 Act of 2022 with Respect to Expansion of the Employee Plans Compliance Resolution System (Notice 2023-43) Notice Notice of Publication 2023-05-25T04:00:00Z 2023 5 2023-05-25T04:00:00Z 2023-08-24T03:59:59Z 2024-11-07T01:14:44Z   1 0 0900006485a5ee10
IRS-2023-0020-0001 IRS Arbitrage Treatment of Certain Guarantee Funds (Notice 2023-39) IRS-2023-0020 Notice 2023-39 Notice Notice of Publication 2023-05-11T04:00:00Z 2023 5 2023-05-11T04:00:00Z 2023-08-01T03:59:59Z 2024-11-11T21:24:13Z   1 0 09000064859f1b1d
IRS-2023-0022-0002 IRS Public Recommendations Invited on Items to be Included on the 2023-2024 Priority Guidance Plan (Notice 2023-36) IRS-2023-0022 2023-24 PGP Solicitation Notice FINAL Notice Notice of Publication 2023-05-04T04:00:00Z 2023 5 2023-05-04T04:00:00Z 2023-06-10T03:59:59Z 2024-11-11T21:24:07Z   1 0 09000064859cc282
IRS-2023-0022-0001 IRS Public Recommendations Invited on Items to be Included on the 2023-2024 Priority Guidance Plan (Notice 2023-36) IRS-2023-0022 2023-24 PGP Solicitation Notice FINAL Notice   2023-05-04T00:00:00Z 2023 5     2024-11-11T21:24:06Z   0 1 09000064859cb1cf
IRS-2023-0014-0001 IRS Energy Community Bonus Credit Amounts under the Inflation Reduction Act of 2022 (Notice 2023-29) IRS-2023-0014 Notice 2023-29 Notice Notice of Publication 2023-05-02T04:00:00Z 2023 5 2023-05-02T04:00:00Z 2023-05-05T03:59:59Z 2025-12-17T10:00:23Z   1 0 09000064859b86e2
IRS-2023-0011-0001 IRS Treatment of certain nonfungible tokens as collectibles (Notice 2023-27 IRS-2023-0011 Notice 2023-27 - NFTs under 408(m)(2) - NOT-121819-22(checked) (002) Notice Notice of Publication 2023-03-23T04:00:00Z 2023 3 2023-03-23T04:00:00Z 2023-06-20T03:59:59Z 2024-11-12T23:52:44Z   1 0 09000064857ff710
IRS-2023-0010-0002 IRS Superfund Chemical Substance Tax; Request to Modify List of Taxable Substances; Filing of Petition for Cellulose Acetate (Degree of Substitution = 1.5 – 2.0) IRS-2023-0010 Cellulose Acetate Notice of Filing Notice Notice of Filing 2023-03-21T04:00:00Z 2023 3 2023-03-21T04:00:00Z 2023-05-16T03:59:59Z 2023-03-22T21:14:17Z   0 0 09000064858140f8
IRS-2023-0010-0001 IRS Superfund Chemical Substance Tax; Request to Modify List of Taxable Substances; Filing of Petition for Cellulose Acetate (Degree of Substitution = 1.5 – 2.0) IRS-2023-0010 Cellulose Acetate Notice of Filing Notice   2023-03-21T00:00:00Z 2023 3     2024-11-12T23:52:33Z   0 1 0900006485811808
IRS-2023-0009-0001 IRS Service Industry Tip Compliance Agreement Program (Notice 2023-13) IRS-2023-0009 Service Industry Tip Compliance Agreement Program (Notice 2023-13) Notice Notice of Publication 2023-03-10T05:00:00Z 2023 3 2023-03-10T05:00:00Z 2023-05-08T03:59:59Z 2024-11-12T23:52:30Z   1 0 090000648578dc65
IRS-2023-0008-0001 IRS Section 45J Credit for Production of Electricity from Advanced Nuclear Power Facilities (Notice 2023-24) IRS-2023-0008 Section 45J Credit for Production of Electricity from Advanced Nuclear Power Facilities (Notice 2023-24) Notice Notice of Publication 2023-03-10T05:00:00Z 2023 3 2023-03-09T05:00:00Z 2023-05-09T03:59:59Z 2024-11-07T00:48:46Z   1 0 090000648578d375
IRS-2023-0005-0001 IRS Interim Guidance for the Insurance Industry Regarding the Determination of Adjusted Financial Statement Income under Section 56A of the Internal Revenue Code (Notice 2023-20) IRS-2023-0005 Notice 2023-20 Notice Notice of Publication 2023-02-21T05:00:00Z 2023 2 2023-02-21T05:00:00Z 2023-04-04T03:59:59Z 2024-11-07T00:48:22Z   1 0 09000064856e0a60
IRS-2023-0001-0001 IRS Initial Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code (Notice 2023-7) IRS-2023-0001 Initial Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code (Notice 2023-7) Notice Notice of Publication 2023-02-02T05:00:00Z 2023 2 2023-02-02T05:00:00Z 2023-03-21T03:59:59Z 2024-11-07T00:46:54Z   1 0 090000648562bfd8
IRS-2023-0004-0001 IRS Initial Guidance Regarding the Application of the Excise Tax on Repurchases of Corporate Stock under Section 4501 of the Internal Revenue Code (Notice 2023-2) IRS-2023-0004 Initial Guidance Regarding the Application of the Excise Tax on Repurchases of Corporate Stock under Section 4501 of the Internal Revenue Code (Notice 2023-2) Notice Notice of Publication 2023-02-01T05:00:00Z 2023 2 2023-02-01T05:00:00Z 2023-03-21T03:59:59Z 2024-11-07T00:46:28Z   1 0 09000064856278ed
IRS-2022-0038-0001 IRS Superfund Chemical Substance Tax; Request to Modify List of Taxable Substances; Filing of Petition for 4,4’-Isopropylidenediphenol-Epichlorohydrin Copolymer IRS-2022-0038 Super Chemical Substance Tax (Rev Proc 2022-26) Notice Notice of Publication 2023-01-19T05:00:00Z 2023 1 2023-01-19T05:00:00Z 2023-03-21T03:59:59Z 2024-11-12T23:49:55Z   1 0 09000064855f946b

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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;
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