documents
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facets: docket_id, title, subtype, posted_date, posted_month, comment_start_date, comment_end_date, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;