documents
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1,387 rows where agency_id = "IRS" and document_type = "Proposed Rule" sorted by posted_date descending
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| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-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-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-2026-0133-0001 | 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-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-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-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-2025-0235-0322 | 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-2025-0334-0001 | 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-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-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-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-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-2025-0103-0001 | 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-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-2025-0059-0005 | 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-2025-0004-0015 | 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-2025-0059-0001 | 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-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-2025-0005-0022 | IRS | Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23) IRS-2025-0005 | Section 45W Credit for Qualified Commercial Clean Vehicles | Proposed Rule | Notice of Hearing | 2025-04-15T04:00:00Z | 2025 | 4 | 2025-04-15T04:00:00Z | 2025-04-17T13:14:08Z | 2025-06377 | 0 | 0 | 0900006486a927d1 | |
| IRS-2025-0017-0007 | 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; Technical Correction | Proposed Rule | Correction | 2025-03-24T04:00:00Z | 2025 | 3 | 2025-03-24T04:00:00Z | 2025-03-28T18:13:11Z | 2025-04757 | 0 | 0 | 0900006486a29034 | |
| IRS-2024-0049-0041 | IRS | Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) IRS-2024-0049 | Hearings, Meetings, Proceedings, etc.: Section 30C Alternative Fuel Vehicle Refueling Property Credit; Cancellation | Proposed Rule | Notice of Hearing | 2025-02-14T05:00:00Z | 2025 | 2 | 2025-02-14T05:00:00Z | 2025-02-19T12:46:58Z | 2025-02606 | 0 | 0 | 0900006486958dbd | |
| IRS-2024-0054-0005 | IRS | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24) IRS-2024-0054 | Hearings, Meetings, Proceedings, etc.: Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K | Proposed Rule | Public Hearing | 2025-02-05T05:00:00Z | 2025 | 2 | 2025-02-05T05:00:00Z | 2025-02-05T17:22:54Z | 2025-02251 | 0 | 0 | 09000064869336c6 | |
| IRS-2025-0016-0001 | IRS | Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-118988-22) IRS-2025-0016 | Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-16T05:00:00Z | 2025 | 1 | 2025-01-16T05:00:00Z | 2025-03-18T03:59:59Z | 2025-11-19T10:00:06Z | 2025-00728 | 1 | 0 | 09000064868c9efc |
| IRS-2025-0017-0001 | IRS | Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 | Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-16T05:00:00Z | 2025 | 1 | 2025-01-16T05:00:00Z | 2025-03-18T03:59:59Z | 2025-07-22T09:00:12Z | 2025-00321 | 1 | 0 | 09000064868c9d94 |
| IRS-2025-0015-0001 | IRS | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23) IRS-2025-0015 | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-16T05:00:00Z | 2025 | 1 | 2025-01-16T05:00:00Z | 2025-03-18T03:59:59Z | 2025-02-23T02:00:49Z | 2025-00312 | 1 | 0 | 09000064868c9ef7 |
| IRS-2025-0006-0001 | 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 | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-04-15T03:59:59Z | 2025-04-14T01:00:25Z | 2025-00186 | 1 | 0 | 09000064868bb3e0 |
| IRS-2025-0004-0001 | IRS | Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 | Source of Income from Cloud Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-04-15T03:59:59Z | 2025-08-08T09:01:25Z | 2024-31373 | 1 | 0 | 09000064868bb2b0 |
| IRS-2025-0007-0001 | IRS | Automatic Enrollment Requirements Under Section 414A (REG-100669-24) IRS-2025-0007 | Automatic Enrollment Requirements under Section 414A | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-03-18T03:59:59Z | 2025-04-03T01:00:25Z | 2025-00501 | 1 | 0 | 09000064868bb429 |
| IRS-2025-0005-0001 | IRS | Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23) IRS-2025-0005 | Credit for Qualified Commercial Clean Vehicles | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-03-18T03:59:59Z | 2025-11-20T10:00:14Z | 2025-00256 | 1 | 0 | 09000064868bb331 |
| IRS-2025-0003-0001 | IRS | Catch-Up Contributions (REG-101268-24) IRS-2025-0003 | Catch-Up Contributions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-13T05:00:00Z | 2025 | 1 | 2025-01-13T05:00:00Z | 2025-03-15T03:59:59Z | 2025-07-02T09:00:32Z | 2025-00350 | 1 | 0 | 09000064868b6756 |
| IRS-2024-0049-0040 | IRS | Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) IRS-2024-0049 | Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing | Proposed Rule | Notice of Hearing | 2025-01-06T05:00:00Z | 2025 | 1 | 2025-01-06T05:00:00Z | 2025-01-06T15:03:34Z | 2024-31233 | 0 | 0 | 090000648689e9fe | |
| IRS-2025-0001-0001 | IRS | Excise Tax on Designated Drugs (REG-115560-23) IRS-2025-0001 | Excise Tax on Designated Drugs | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-02T05:00:00Z | 2025 | 1 | 2025-01-02T05:00:00Z | 2025-03-04T04:59:59Z | 2025-03-04T02:00:53Z | 1 | 0 | 0900006486898751 | |
| IRS-2025-0001-0002 | IRS | Excise Tax on Designated Drugs (REG-115560-23) IRS-2025-0001 | Excise Tax on Designated Drugs | Proposed Rule | 2025-01-02T00:00:00Z | 2025 | 1 | 2025-01-02T16:27:48Z | 0 | 1 | 0900006486898854 | ||||
| IRS-2024-0064-0001 | IRS | Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10) IRS-2024-0064 | Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-12-30T05:00:00Z | 2024 | 12 | 2024-12-30T05:00:00Z | 2025-04-01T03:59:59Z | 2025-04-01T01:00:37Z | 2024-29481 | 0 | 0 | 09000064868952b3 |
| IRS-2023-0006-0020 | IRS | Coverage of Certain Preventive Services Under the Affordable Care Act (REG-124930-21) IRS-2023-0006 | Coverage of Certain Preventive Services under the Affordable Care Act | Proposed Rule | Withdrawal | 2024-12-30T05:00:00Z | 2024 | 12 | 2024-12-30T05:00:00Z | 2024-12-30T13:54:17Z | 2024-31239 | 0 | 0 | 090000648689506d | |
| IRS-2024-0046-0027 | IRS | Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23) IRS-2024-0046 | Corporate Alternative Minimum Tax Applicable after 2022; Technical Correction | Proposed Rule | Correction | 2024-12-26T05:00:00Z | 2024 | 12 | 2024-12-26T05:00:00Z | 2025-01-10T16:42:03Z | 2024-29958 | 0 | 0 | 090000648688c650 | |
| IRS-2024-0063-0001 | IRS | Regulations Governing Practice Before the Internal Revenue Service (REG-116610-20) IRS-2024-0063 | REG-116610-20 NPRM NOH Withdrawal of NPRM | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-12-26T05:00:00Z | 2024 | 12 | 2024-12-26T05:00:00Z | 2025-02-25T04:59:59Z | 2025-03-16T03:40:15Z | 0 | 0 | 090000648688cb2d | |
| IRS-2024-0063-0002 | IRS | Regulations Governing Practice Before the Internal Revenue Service (REG-116610-20) IRS-2024-0063 | Regulations Governing Practice Before the Internal Revenue Service | Proposed Rule | 2024-12-26T05:00:00Z | 2024 | 12 | 2024-12-26T05:00:00Z | 2025-02-25T04:59:59Z | 2025-07-17T09:00:21Z | 2024-29371 | 0 | 0 | 090000648688baa8 | |
| IRS-2024-0059-0002 | IRS | Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22) IRS-2024-0059 | Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction | Proposed Rule | Correction | 2024-12-23T05:00:00Z | 2024 | 12 | 2024-12-23T05:00:00Z | 2024-12-23T13:54:42Z | 2024-30280 | 0 | 0 | 09000064868869b4 | |
| IRS-2024-0054-0002 | IRS | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24) IRS-2024-0054 | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction | Proposed Rule | Correction | 2024-12-18T05:00:00Z | 2024 | 12 | 2024-12-18T05:00:00Z | 2025-01-22T04:59:59Z | 2025-01-14T20:40:20Z | 2024-29653 | 0 | 0 | 090000648687b7c7 |
| IRS-2024-0060-0001 | IRS | Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner (REG-117213-24) IRS-2024-0060 | Accounting for Disregarded Transactions between a Qualified Business Unit and Its Owner | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-12-11T05:00:00Z | 2024 | 12 | 2024-12-11T05:00:00Z | 2025-03-12T03:59:59Z | 2025-09-06T09:00:11Z | 2024-28371 | 1 | 0 | 0900006486862151 |
| IRS-2024-0030-0012 | IRS | Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19) IRS-2024-0030 | Hearings, Meetings, Proceedings, etc.: Payment of Tax by Commercially Acceptable Means; Cancellation | Proposed Rule | Notice of Hearing | 2024-12-05T05:00:00Z | 2024 | 12 | 2024-12-05T05:00:00Z | 2024-12-05T15:35:46Z | 2024-28462 | 0 | 0 | 0900006486849bb1 | |
| IRS-2024-0048-0011 | IRS | Definition of the Term ‘‘Coverage Month’’ for Computing the Premium Tax Credit (REG-116787-23) IRS-2024-0048 | Hearings, Meetings, Proceedings, etc.: Definition of the Term `Coverage Month' for Computing the Premium Tax Credit | Proposed Rule | Notice of Hearing | 2024-12-04T05:00:00Z | 2024 | 12 | 2024-12-04T05:00:00Z | 2024-12-04T13:16:53Z | 2024-28358 | 0 | 0 | 09000064868487b7 | |
| IRS-2024-0046-0012 | IRS | Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23) IRS-2024-0046 | Corporate Alternative Minimum Tax Applicable After 2022 | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-12-04T05:00:00Z | 2024 | 12 | 2024-12-04T05:00:00Z | 2025-01-17T04:59:59Z | 2026-02-20T20:29:45Z | 2024-28217 | 1 | 0 | 09000064868487f8 |
| IRS-2024-0059-0001 | IRS | Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22) IRS-2024-0059 | Substantiation Requirements and Qualified Nonpersonal Use Vehicles | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-12-03T05:00:00Z | 2024 | 12 | 2024-12-03T05:00:00Z | 2025-03-04T04:59:59Z | 2025-03-04T02:00:55Z | 2024-28040 | 1 | 0 | 0900006486846f30 |
| IRS-2024-0058-0001 | 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) | 2024-12-02T05:00:00Z | 2024 | 12 | 2024-12-02T05:00:00Z | 2025-07-15T03:59:59Z | 2025-09-07T09:00:06Z | 2024-27227 | 1 | 0 | 0900006486843dd5 |
| IRS-2024-0054-0001 | IRS | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24) IRS-2024-0054 | Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-11-20T05:00:00Z | 2024 | 11 | 2024-11-20T05:00:00Z | 2025-01-22T04:59:59Z | 2026-01-31T12:54:03Z | 2024-26962 | 1 | 0 | 0900006486829fde |
| IRS-2024-0035-0020 | IRS | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) IRS-2024-0035 | Hearings, Meetings, Proceedings, etc.: Dual Consolidated Losses and the Treatment of Certain Disregarded Payments | Proposed Rule | Public Hearing | 2024-11-08T05:00:00Z | 2024 | 11 | 2024-11-08T05:00:00Z | 2024-11-12T15:04:35Z | 2024-26030 | 0 | 0 | 0900006486809506 | |
| IRS-2024-0053-0001 | IRS | Enhancing Coverage of Preventive Services Under the Affordable Care Act (REG-110878-24) IRS-2024-0053 | Enhancing Coverage of Preventive Services under the Affordable Care Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-10-28T04:00:00Z | 2024 | 10 | 2024-10-28T04:00:00Z | 2024-10-28T03:59:59Z | 2025-01-16T19:05:18Z | 2024-24675 | 0 | 0 | 09000064867e8808 |
| IRS-2024-0052-0001 | IRS | Energy Efficient Home Improvement Credit (REG-118264-23) IRS-2024-0052 | Energy Efficient Home Improvement Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-10-25T04:00:00Z | 2024 | 10 | 2024-10-25T04:00:00Z | 2024-12-25T04:59:59Z | 2026-02-14T12:57:27Z | 2024-24110 | 1 | 0 | 09000064867e371b |
| IRS-2024-0030-0011 | IRS | Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19) IRS-2024-0030 | Hearings, Meetings, Proceedings, etc.: Payment of Tax by Commercially Acceptable Means | Proposed Rule | Public Hearing | 2024-10-18T04:00:00Z | 2024 | 10 | 2024-10-18T04:00:00Z | 2024-10-18T13:14:21Z | 2024-23972 | 0 | 0 | 09000064867d7409 | |
| IRS-2024-0051-0001 | IRS | Entities Wholly Owned by Indian Tribal Governments (REG-113628-21) IRS-2024-0051 | Entities Wholly Owned by Indian Tribal Governments | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-10-09T04:00:00Z | 2024 | 10 | 2024-10-09T04:00:00Z | 2025-01-08T04:59:59Z | 2025-09-19T09:01:16Z | 2024-23142 | 1 | 0 | 09000064867bb8fe |
| IRS-2024-0045-0005 | IRS | Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24) IRS-2024-0045 | Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program; Correction | Proposed Rule | Correction | 2024-09-23T04:00:00Z | 2024 | 9 | 2024-09-23T04:00:00Z | 2024-09-24T12:35:34Z | 2024-21639 | 0 | 0 | 090000648676a02c | |
| IRS-2024-0049-0001 | IRS | Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) IRS-2024-0049 | Alternative Fuel Vehicle Refueling Property Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-09-19T04:00:00Z | 2024 | 9 | 2024-09-19T04:00:00Z | 2024-11-19T04:59:59Z | 2025-01-14T20:44:55Z | 2024-20748 | 1 | 0 | 090000648674cc02 |
| IRS-2024-0048-0001 | IRS | Definition of the Term ‘‘Coverage Month’’ for Computing the Premium Tax Credit (REG-116787-23) IRS-2024-0048 | Definition of the Term `Coverage Month' for Computing the Premium Tax Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-09-17T04:00:00Z | 2024 | 9 | 2024-09-17T04:00:00Z | 2024-11-02T03:59:59Z | 2025-01-14T20:45:58Z | 2024-20758 | 1 | 0 | 090000648672f810 |
| IRS-2024-0032-0005 | IRS | Identification of Basket Contract Transactions as Listed Transactions (REG-102161-23) IRS-2024-0032 | Identification of Basket Contract Transactions as Listed Transactions; Hearing Cancellation | Proposed Rule | Hearings | 2024-09-17T04:00:00Z | 2024 | 9 | 2024-09-17T04:00:00Z | 2024-09-17T15:43:31Z | 2024-21039 | 0 | 0 | 090000648672f69c | |
| IRS-2024-0047-0001 | IRS | Tribal General Welfare Benefits (REG-106851-21) IRS-2024-0047 | Tribal General Welfare Benefits | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-09-17T04:00:00Z | 2024 | 9 | 2024-09-17T04:00:00Z | 2024-12-17T04:59:59Z | 2025-02-04T02:01:15Z | 2024-20826 | 1 | 0 | 090000648672f7a0 |
| IRS-2024-0046-0001 | IRS | Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23) IRS-2024-0046 | Corporate Alternative Minimum Tax Applicable after 2022 | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-09-13T04:00:00Z | 2024 | 9 | 2024-09-13T04:00:00Z | 2025-01-17T04:59:59Z | 2026-03-04T10:00:15Z | 2024-20089 | 1 | 0 | 09000064866fa7b4 |
| IRS-2024-0030-0008 | IRS | Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19) IRS-2024-0030 | Payment of Tax by Commercially Acceptable Means | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-09-05T04:00:00Z | 2024 | 9 | 2024-09-05T04:00:00Z | 2024-09-05T03:59:59Z | 2024-09-05T16:31:09Z | 2024-19854 | 0 | 0 | 09000064866c2b9b |
| IRS-2024-0036-0003 | IRS | Guidance Regarding Elections Relating to Foreign Currency Gains and Losses (REG-111629-23) IRS-2024-0036 | Guidance Regarding Elections Relating to Foreign Currency Gains and Losses; Correction | Proposed Rule | Correction | 2024-09-04T04:00:00Z | 2024 | 9 | 2024-09-04T04:00:00Z | 2024-10-19T03:59:59Z | 2024-09-04T15:24:33Z | 2024-19792 | 0 | 0 | 09000064866bfad5 |
| IRS-2024-0045-0001 | IRS | Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24) IRS-2024-0045 | Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-09-03T04:00:00Z | 2024 | 9 | 2024-09-03T04:00:00Z | 2024-10-04T03:59:59Z | 2025-11-05T10:00:14Z | 2024-19617 | 1 | 0 | 09000064866bd560 |
| IRS-2024-0035-0003 | IRS | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) IRS-2024-0035 | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Correction | Proposed Rule | Correction | 2024-09-03T04:00:00Z | 2024 | 9 | 2024-09-03T04:00:00Z | 2024-09-04T14:57:29Z | 2024-19027 | 0 | 0 | 09000064866bd624 | |
| IRS-2024-0036-0002 | IRS | Guidance Regarding Elections Relating to Foreign Currency Gains and Losses (REG-111629-23) IRS-2024-0036 | Guidance Regarding Elections Relating to Foreign Currency Gains and Losses | Proposed Rule | Correction | 2024-08-30T04:00:00Z | 2024 | 8 | 2024-08-30T04:00:00Z | 2024-08-30T18:42:40Z | C1-2024-18281 | 0 | 0 | 09000064866b56d8 | |
| IRS-2024-0037-0001 | IRS | Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures (REG-119683-22) IRS-2024-0037 | Qualified Domestic Trust Regulations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-08-21T04:00:00Z | 2024 | 8 | 2024-08-21T04:00:00Z | 2024-10-25T03:59:59Z | 2024-11-12T22:40:24Z | 2024-18437 | 1 | 0 | 09000064866596c5 |
| IRS-2024-0036-0001 | IRS | Guidance Regarding Elections Relating to Foreign Currency Gains and Losses (REG-111629-23) IRS-2024-0036 | Guidance: Elections Relating to Foreign Currency Gains and Losses | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-08-20T04:00:00Z | 2024 | 8 | 2024-08-20T04:00:00Z | 2024-10-19T03:59:59Z | 2024-11-12T22:40:19Z | 2024-18281 | 1 | 0 | 09000064866564a8 |
| IRS-2024-0035-0001 | IRS | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) IRS-2024-0035 | Dual Consolidated Losses and the Treatment of Certain Disregarded Payments | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-08-07T04:00:00Z | 2024 | 8 | 2024-08-07T04:00:00Z | 2024-10-08T03:59:59Z | 2025-02-04T02:01:12Z | 2024-16665 | 1 | 0 | 090000648662260a |
| IRS-2024-0024-0004 | IRS | Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) IRS-2024-0024 | Interest Capitalization Requirements for Improvements to Designated Property; Correction | Proposed Rule | Correction | 2024-07-24T04:00:00Z | 2024 | 7 | 2024-07-24T04:00:00Z | 2024-07-16T03:59:59Z | 2024-07-24T16:01:46Z | 2024-16214 | 0 | 0 | 0900006486604500 |
| IRS-2024-0028-0002 | IRS | Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23) IRS-2024-0028 | Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction | Proposed Rule | Correction | 2024-07-24T04:00:00Z | 2024 | 7 | 2024-07-24T04:00:00Z | 2024-08-20T03:59:59Z | 2024-08-21T01:00:56Z | 2024-15719 | 0 | 0 | 0900006486604543 |
| IRS-2024-0033-0001 | IRS | Required Minimum Distributions+ (REG-103529-23) IRS-2024-0033 | Required Minimum Distributions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-07-19T04:00:00Z | 2024 | 7 | 2024-07-19T04:00:00Z | 2024-09-18T03:59:59Z | 2024-11-02T01:01:19Z | 2024-14543 | 0 | 0 | 09000064865fa4f1 |
| IRS-2024-0026-0007 | IRS | Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23) IRS-2024-0026 | Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit; Correction | Proposed Rule | Correction | 2024-07-18T04:00:00Z | 2024 | 7 | 2024-07-18T04:00:00Z | 2024-07-18T15:51:42Z | 2024-15718 | 0 | 0 | 09000064865f8333 | |
| IRS-2024-0017-0024 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 | Excise Tax on Repurchase of Corporate Stock | Proposed Rule | Notice of Hearing | 2024-07-18T04:00:00Z | 2024 | 7 | 2024-07-18T04:00:00Z | 2024-08-10T03:59:59Z | 2026-02-14T12:52:08Z | 2024-15717 | 1 | 0 | 09000064865f7ce8 |
| IRS-2024-0032-0001 | IRS | Identification of Basket Contract Transactions as Listed Transactions (REG-102161-23) IRS-2024-0032 | Identification of Basket Contract Transactions as Listed Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-07-12T04:00:00Z | 2024 | 7 | 2024-07-12T04:00:00Z | 2024-09-11T03:59:59Z | 2025-02-03T02:00:50Z | 2024-14787 | 1 | 0 | 09000064865eacb6 |
| IRS-2024-0030-0001 | IRS | Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19) IRS-2024-0030 | Payment of Tax by Commercially Acceptable Means | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-07-02T04:00:00Z | 2024 | 7 | 2024-07-02T04:00:00Z | 2024-09-25T03:59:59Z | 2024-11-12T22:36:47Z | 2024-14002 | 1 | 0 | 09000064865d6710 |
| IRS-2024-0031-0001 | IRS | Recapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARP (REG-109032-23) IRS-2024-0031 | Recapture of Interest on Excess Credits under the Families First Act, Coronavirus Aid, Relief, and Economic Security Act Act, and American Rescue Plan Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-07-02T04:00:00Z | 2024 | 7 | 2024-07-02T04:00:00Z | 2024-08-17T03:59:59Z | 2024-08-17T01:00:49Z | 2024-14167 | 0 | 0 | 09000064865d6712 |
| IRS-2024-0012-0003 | IRS | Charitable Remainder Annuity Trust Listed Transaction IRS-2024-0012 | Hearings, Meetings, Proceedings, etc.: Charitable Remainder Annuity Trust Listed Transaction; Cancellation | Proposed Rule | Notice of Hearing | 2024-06-20T04:00:00Z | 2024 | 6 | 2024-06-20T04:00:00Z | 2024-06-20T15:54:26Z | 2024-13456 | 0 | 0 | 09000064865c0e95 | |
| IRS-2024-0028-0001 | IRS | Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23) IRS-2024-0028 | Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-06-18T04:00:00Z | 2024 | 6 | 2024-06-18T04:00:00Z | 2024-08-20T03:59:59Z | 2025-02-04T02:01:12Z | 2024-13282 | 0 | 0 | 09000064865bcde4 |
| IRS-2024-0026-0001 | IRS | Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23) IRS-2024-0026 | Clean Electricity Production Credit and Clean Electricity Investment Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-06-03T04:00:00Z | 2024 | 6 | 2024-06-03T04:00:00Z | 2024-08-03T03:59:59Z | 2024-11-06T17:44:16Z | 2024-11719 | 0 | 0 | 09000064865926fb |
| IRS-2024-0010-0015 | IRS | Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24) IRS-2024-0010 | Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation | Proposed Rule | Notice of Hearing | 2024-05-17T04:00:00Z | 2024 | 5 | 2024-05-17T04:00:00Z | 2024-06-25T19:20:19Z | 2024-10996 | 0 | 0 | 090000648656c105 | |
| IRS_FRDOC_0001-2213 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities; Correction | Proposed Rule | Correction | 2024-05-17T04:00:00Z | 2024 | 5 | 2024-05-17T04:00:00Z | 2024-04-30T03:59:59Z | 2025-03-20T16:16:58Z | 2024-10871 | 0 | 0 | 090000648656bc74 |
| IRS-2024-0024-0001 | IRS | Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) IRS-2024-0024 | Interest Capitalization Requirements for Improvements to Designated Property | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2024-05-15T04:00:00Z | 2024 | 5 | 2024-05-15T04:00:00Z | 2024-07-16T03:59:59Z | 2024-11-12T22:31:56Z | 2024-10579 | 1 | 0 | 0900006486566a5b |
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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;