documents
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)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;