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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

42 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2005 sorted by posted_date descending

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

posted_year 1

  • 2005 · 42 ✖

document_type 1

  • Proposed Rule · 42 ✖

agency_id 1

  • IRS · 42 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2005-0135-0001 IRS Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities IRS-2005-0135 Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities Proposed Rule   2005-12-28T05:00:00Z 2005 12 2005-12-28T05:00:00Z   2011-06-11T16:31:01Z 05-24580 0 0 09000064801012ba
IRS-2005-0038-0003 IRS None IRS-2005-0038 [Federal Register: December 27, 2005 (Volume 70, Number 247)] Proposed Rule   2005-12-27T05:00:00Z 2005 12 2005-12-27T05:00:00Z   2007-03-05T14:13:33Z C5-19379 0 0 09000064801005d1
IRS-2005-0134-0001 IRS Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction IRS-2005-0134 Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction Proposed Rule   2005-12-27T05:00:00Z 2005 12 2005-12-27T05:00:00Z   2011-06-11T16:31:01Z 05-24482 0 0 090000648010065e
IRS-2005-0005-0002 IRS Employer Comparable Contributions to Health Savings Accounts Under Section 4980G IRS-2005-0005 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Hearing Proposed Rule   2005-12-22T05:00:00Z 2005 12 2005-12-22T05:00:00Z   2011-06-11T16:30:44Z E5-07650 0 0 09000064800fdf12
IRS-2005-0119-0001 IRS Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property IRS-2005-0119 Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property Proposed Rule   2005-12-21T05:00:00Z 2005 12 2005-12-21T05:00:00Z 2006-03-22T04:59:59Z 2011-06-11T16:31:00Z E5-07583 0 0 09000064800fccbf
IRS-2005-0121-0001 IRS Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction IRS-2005-0121 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction Proposed Rule   2005-12-21T05:00:00Z 2005 12 2005-12-21T05:00:00Z   2011-06-11T16:31:00Z E5-07582 0 0 09000064800fcdd8
IRS-2005-0038-0002 IRS None IRS-2005-0038 Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction Proposed Rule   2005-12-19T05:00:00Z 2005 12 2005-12-19T05:00:00Z   2011-06-11T16:30:50Z 05-24169 0 0 09000064800fa7b2
IRS-2005-0111-0001 IRS Corporate Estimated Tax; Correction IRS-2005-0111 Corporate Estimated Tax; Correction Proposed Rule   2005-12-15T05:00:00Z 2005 12 2005-12-15T05:00:00Z   2011-06-11T16:30:58Z 05-24091 0 0 09000064800f75a3
IRS-2005-0110-0001 IRS Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Hearing Cancellation IRS-2005-0110 Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Hearing Cancellation Proposed Rule   2005-12-14T05:00:00Z 2005 12 2005-12-14T05:00:00Z   2011-06-11T16:30:58Z 05-24038 0 0 09000064800f630f
IRS-2005-0109-0001 IRS Corporate Estimated Tax IRS-2005-0109 Corporate Estimated Tax Proposed Rule   2005-12-12T05:00:00Z 2005 12 2005-12-12T05:00:00Z 2006-02-23T04:59:59Z 2011-06-11T16:30:58Z 05-23872 0 0 09000064800f3558
IRS-2005-0107-0001 IRS Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction IRS-2005-0107 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction Proposed Rule   2005-12-08T05:00:00Z 2005 12 2005-12-08T05:00:00Z   2011-06-11T16:30:57Z E5-07013 0 0 09000064800f08aa
IRS-2005-0102-0001 IRS Guidance on Passive Foreign Investment Company (PFIC) Purging Elections IRS-2005-0102 Guidance on Passive Foreign Investment Company (PFIC) Purging Elections Proposed Rule   2005-12-08T05:00:00Z 2005 12 2005-12-08T05:00:00Z 2006-03-09T04:59:59Z 2011-06-11T16:30:55Z 05-23628 0 0 09000064800f0726
IRS-2005-0105-0001 IRS Guidance Necessary To Facilitate Electronic TaxAdministration-- Updating of Section 7216 Regulations IRS-2005-0105 Guidance Necessary To Facilitate Electronic Tax Administration-- Updating of Section 7216 Regulations Proposed Rule   2005-12-08T05:00:00Z 2005 12 2005-12-08T05:00:00Z 2006-03-09T04:59:59Z 2011-06-11T16:30:57Z E5-07018 0 0 09000064800f0844
IRS-2005-0097-0001 IRS Updated Mortality Tables for Determining Current Liability IRS-2005-0097 Updated Mortality Tables for Determining Current Liability Proposed Rule   2005-12-02T05:00:00Z 2005 12 2005-12-02T05:00:00Z   2011-06-11T16:30:54Z E5-06742 0 0 09000064800ea61b
IRS-2005-0090-0001 IRS Privacy Act of 1974, Proposed Implementation IRS-2005-0090 Privacy Act of 1974, Proposed Implementation Proposed Rule   2005-11-28T05:00:00Z 2005 11 2005-11-28T05:00:00Z 2005-12-29T04:59:59Z 2007-03-05T14:14:20Z E5-06577 0 0 09000064800e4d34
IRS-2005-0083-0001 IRS Partners Distributive Share IRS-2005-0083 Partners Distributive Share Proposed Rule   2005-11-18T05:00:00Z 2005 11 2005-11-18T05:00:00Z 2006-01-26T04:59:59Z 2011-06-11T16:30:53Z 05-22281 0 0 09000064800a2296
IRS-2005-0074-0001 IRS Extension of Time for Filing Returns IRS-2005-0074 Extension of Time for Filing Returns Proposed Rule   2005-11-07T05:00:00Z 2005 11 2005-11-07T05:00:00Z 2006-02-07T04:59:59Z 2011-06-11T16:30:52Z 05-21982 0 0 090000648009be66
IRS-2005-0068-0001 IRS Income taxes: Income attributable to domestic production activities; public hearing IRS-2005-0068 Income Attributable to Domestic Production Activities Proposed Rule   2005-11-04T05:00:00Z 2005 11 2005-11-04T05:00:00Z 2006-01-04T04:59:59Z 2011-06-11T16:30:52Z 05-21484 0 0 090000648009a4db
IRS-2005-0050-0001 IRS Disregarded Entities; Employment and Excise Taxes IRS-2005-0050 Disregarded Entities; Employment and Excise Taxes Proposed Rule   2005-10-18T04:00:00Z 2005 10 2005-10-18T04:00:00Z 2006-01-18T04:59:59Z 2011-06-11T16:30:51Z 05-20765 0 0 09000064800941ca
IRS-2005-0047-0001 IRS Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service IRS-2005-0047 Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service Proposed Rule   2005-10-17T04:00:00Z 2005 10 2005-10-17T04:00:00Z 2005-12-17T04:59:59Z 2011-06-11T16:30:51Z 05-20438 0 0 090000648009395c
IRS-2005-0038-0001 IRS None IRS-2005-0038 Application of Section 409A to Nonqualified Deferred Compensation Plans Proposed Rule   2005-10-04T04:00:00Z 2005 10 2005-10-04T04:00:00Z 2006-01-04T04:59:59Z 2014-01-17T20:21:43Z 05-19379 0 0 090000648008e7ce
IRS-2005-0012-0002 IRS Source of Income From Certain Space and Ocean Activities; Source of Communications Income IRS-2005-0012 Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction Proposed Rule   2005-10-04T04:00:00Z 2005 10 2005-10-04T04:00:00Z   2014-01-17T20:21:43Z 05-19779 0 0 090000648008e925
IRS-2005-0035-0001 IRS Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing IRS-2005-0035 Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing Proposed Rule   2005-10-03T04:00:00Z 2005 10 2005-10-03T04:00:00Z   2014-01-17T20:21:42Z 05-19623 0 0 090000648008e15a
IRS-2005-0032-0001 IRS Partnership Equity for Services; Hearing Cancellation IRS-2005-0032 Partnership Equity for Services; Hearing Cancellation Proposed Rule   2005-09-29T04:00:00Z 2005 9 2005-09-29T04:00:00Z   2014-01-17T20:21:38Z 05-19389 0 0 090000648008ca04
IRS-2005-0033-0001 IRS Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan; Hearing IRS-2005-0033 Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan; Hearing Proposed Rule   2005-09-29T04:00:00Z 2005 9 2005-09-29T04:00:00Z   2011-06-11T16:30:49Z 05-19390 0 0 090000648008ca19
IRS-2005-0018-0002 IRS Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement IRS-2005-0018 Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Hearing Proposed Rule   2005-09-28T04:00:00Z 2005 9 2005-09-28T04:00:00Z 2005-11-26T04:59:59Z 2011-06-11T16:30:48Z 05-19405 0 0 090000648008bf71
IRS-2005-0017-0002 IRS Section 411(d)(6) Protected Benefits IRS-2005-0017 Section 411(d)(6) Protected Benefits; Correction Proposed Rule   2005-09-27T04:00:00Z 2005 9 2005-09-27T04:00:00Z   2011-06-11T16:30:48Z 05-19222 0 0 090000648008b849
IRS-2005-0012-0001 IRS Source of Income From Certain Space and Ocean Activities; Source of Communications Income IRS-2005-0012 Source of Income From Certain Space and Ocean Activities; Source of Communications Income Proposed Rule   2005-09-19T04:00:00Z 2005 9 2005-09-19T04:00:00Z 2005-11-24T04:59:59Z 2011-06-11T16:30:46Z 05-18265 0 0 090000648004ff34
IRS-2005-0003-0001 IRS Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien IRS-2005-0003 Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien Proposed Rule   2005-09-16T04:00:00Z 2005 9 2005-09-16T04:00:00Z 2005-12-16T04:59:59Z 2011-06-11T16:30:43Z 05-18469 0 0 090000648004fb95
IRS-2005-0002-0001 IRS Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy IRS-2005-0002 Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy Proposed Rule   2005-09-16T04:00:00Z 2005 9 2005-09-16T04:00:00Z 2005-12-16T04:59:59Z 2011-06-11T16:30:43Z 05-18470 0 0 090000648004fa6d
IRS-2005-0015-0001 IRS Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or If an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s) IRS-2005-0015 Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or If an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s) Proposed Rule   2005-09-09T04:00:00Z 2005 9 2005-09-09T04:00:00Z 2005-12-09T04:59:59Z 2011-06-11T16:30:47Z 05-17858 0 0 09000064800501e0
IRS-2005-0018-0001 IRS Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement IRS-2005-0018 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement Proposed Rule   2005-08-29T04:00:00Z 2005 8 2005-08-29T04:00:00Z 2005-11-29T04:59:59Z 2011-06-11T16:30:48Z 05-16626 0 0 0900006480050354
IRS-2005-0005-0001 IRS Employer Comparable Contributions to Health Savings Accounts Under Section 4980G IRS-2005-0005 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G Proposed Rule   2005-08-26T04:00:00Z 2005 8 2005-08-26T04:00:00Z 2005-11-26T04:59:59Z 2011-06-11T16:30:44Z 05-16941 0 0 090000648004fcb1
IRS-2005-0010-0001 IRS Application of the Federal Insurance Contributions Act to Payments Made for Certain Services IRS-2005-0010 Application of the Federal Insurance Contributions Act to Payments Made for Certain Services Proposed Rule   2005-08-26T04:00:00Z 2005 8 2005-08-26T04:00:00Z 2005-11-26T04:59:59Z 2011-06-11T16:30:45Z 05-16944 0 0 090000648004fdfa
IRS-2005-0013-0001 IRS Special Rule Regarding Certain Section 951 Pro Rata Share Allocations IRS-2005-0013 Special Rule Regarding Certain Section 951 Pro Rata Share Allocations Proposed Rule   2005-08-25T04:00:00Z 2005 8 2005-08-25T04:00:00Z 2005-10-25T03:59:59Z 2011-06-11T16:30:46Z 05-16610 0 0 0900006480050074
IRS-2005-0009-0001 IRS Converting an IRA Annuity to a Roth IRA IRS-2005-0009 Converting an IRA Annuity to a Roth IRA Proposed Rule   2005-08-22T04:00:00Z 2005 8 2005-08-22T04:00:00Z 2005-11-22T04:59:59Z 2007-03-05T14:12:54Z 05-16404 0 0 090000648004fd9b
IRS-2005-0017-0001 IRS Section 411(d)(6) Protected Benefits IRS-2005-0017 Section 411(d)(6) Protected Benefits Proposed Rule   2005-08-12T04:00:00Z 2005 8 2005-08-12T04:00:00Z 2005-11-11T04:59:59Z 2011-06-11T16:30:47Z 05-15960 0 0 0900006480050341
IRS-2005-0006-0001 IRS Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method IRS-2005-0006 Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method Proposed Rule   2005-08-03T04:00:00Z 2005 8 2005-08-03T04:00:00Z 2005-11-02T04:59:59Z 2011-06-11T16:30:44Z 05-15362 0 0 090000648004fcbb
IRS-2005-0007-0001 IRS Return Required by Subchapter T Cooperatives Under Section 6012 IRS-2005-0007 Return Required by Subchapter T Cooperatives Under Section 6012 Proposed Rule   2005-07-29T04:00:00Z 2005 7 2005-07-29T04:00:00Z 2005-10-28T03:59:59Z 2011-06-11T16:30:44Z 05-15060 0 0 090000648004fd4a
IRS-2005-0008-0001 IRS Substitute for Return IRS-2005-0008 Substitute for Return Proposed Rule   2005-07-18T04:00:00Z 2005 7 2005-07-18T04:00:00Z 2005-10-18T03:59:59Z 2011-06-11T16:30:45Z 05-14085 0 0 090000648004fd73
IRS-2005-0016-0001 IRS Use of Electronic Technologies for Providing Employee Benefit Notices and Transmitting Employee Benefit Elections and Consents IRS-2005-0016 Use of Electronic Technologies for Providing Employee Benefit Notices and Transmitting Employee Benefit Elections and Consents Proposed Rule   2005-07-14T04:00:00Z 2005 7 2005-07-14T04:00:00Z 2005-10-13T03:59:59Z 2011-06-11T16:30:47Z 05-13911 0 0 09000064800502ac
IRS-2005-0011-0001 IRS Credit for Increasing Research Activities IRS-2005-0011 Credit for Increasing Research Activities Proposed Rule   2005-05-24T04:00:00Z 2005 5 2005-05-24T04:00:00Z 2005-09-29T03:59:59Z 2011-06-11T16:30:45Z 05-10236 0 0 090000648004feb3

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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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