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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

98 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2006 sorted by posted_date descending

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posted_year 1

  • 2006 · 98 ✖

document_type 1

  • Proposed Rule · 98 ✖

agency_id 1

  • IRS · 98 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2006-0701-0001 IRS Exchanges of Property for an Annuity IRS-2006-0701 Exchanges of Property for an Annuity Proposed Rule NPRM 2006-12-27T05:00:00Z 2006 12 2006-12-27T05:00:00Z   2011-06-11T16:31:57Z E6-22020 0 0 09000064801f027e
IRS-2006-0500-0002 IRS Railroad Track Maintenance Credit IRS-2006-0500 Railroad Track Maintenance Credit; Hearing Cancellation Proposed Rule   2006-12-27T05:00:00Z 2006 12 2006-12-27T05:00:00Z   2011-06-11T16:31:40Z E6-22018 0 0 09000064801f015d
IRS-2006-0700-0001 IRS Income and Currency Gain or Loss With Respect to a Section 987 QBU; Correction IRS-2006-0700 Income and Currency Gain or Loss With Respect to a Section 987 QBU; Correction Proposed Rule   2006-12-27T05:00:00Z 2006 12 2006-12-27T05:00:00Z   2011-06-11T16:31:57Z E6-22169 0 0 09000064801f0241
IRS-2006-0578-0002 IRS Treatment of Payments in Lieu of Taxes Under Section 141 IRS-2006-0578 Treatment of Payments in Lieu of Taxes Under Section 141 Proposed Rule   2006-12-26T05:00:00Z 2006 12 2006-12-26T05:00:00Z   2011-06-11T16:31:46Z E6-22017 0 0 09000064801efd21
IRS-2006-0692-0001 IRS General Allocation and Accounting Regulations Under Section 141 IRS-2006-0692 General Allocation and Accounting Regulations Under Section 141 Proposed Rule   2006-12-26T05:00:00Z 2006 12 2006-12-26T05:00:00Z   2011-06-11T16:31:56Z E6-22023 0 0 09000064801efd60
IRS-2006-0584-0002 IRS TIPRA Amendments to Section 199 IRS-2006-0584 TIPRA Amendments to Section 199 Proposed Rule   2006-12-26T05:00:00Z 2006 12 2006-12-26T05:00:00Z   2011-06-11T16:31:47Z E6-22016 0 0 09000064801efd7d
IRS-2006-0689-0001 IRS Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense; Correction IRS-2006-0689 Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense; Correction Proposed Rule   2006-12-22T05:00:00Z 2006 12 2006-12-22T05:00:00Z   2011-06-11T16:31:56Z E6-21909 0 0 09000064801ef346
IRS-2006-0690-0001 IRS Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 IRS-2006-0690 Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 Proposed Rule   2006-12-22T05:00:00Z 2006 12 2006-12-22T05:00:00Z 2007-03-23T03:59:59Z 2011-06-11T16:31:56Z 06-09757 0 0 09000064801ef430
IRS-2006-0685-0001 IRS Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) IRS-2006-0685 Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) Proposed Rule   2006-12-19T05:00:00Z 2006 12 2006-12-19T05:00:00Z 2007-03-20T03:59:59Z 2011-06-11T16:31:55Z E6-21572 0 0 09000064801edc2d
IRS-2006-0675-0001 IRS Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals IRS-2006-0675 Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals Proposed Rule   2006-12-12T05:00:00Z 2006 12 2006-12-12T05:00:00Z 2007-02-13T04:59:59Z 2011-06-11T16:31:53Z E6-21030 0 0 09000064801eb3ed
IRS-2006-0575-0002 IRS Exchanges of Property for an Annuity IRS-2006-0575 Exhanges of Property for an Annuity Proposed Rule   2006-12-08T05:00:00Z 2006 12 2006-12-08T05:00:00Z 2007-01-17T04:59:59Z 2007-03-05T14:35:47Z Z6-17301 0 0 09000064801e9ea7
IRS-2006-0672-0001 IRS Exclusion From Gross Income of Previously Taxed Earnings and Profits and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property; Correction IRS-2006-0672 Exclusion From Gross Income of Previously Taxed Earnings and Profits and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property; Correction Proposed Rule   2006-12-08T05:00:00Z 2006 12 2006-12-08T05:00:00Z   2011-06-11T16:31:53Z E6-20798 0 0 09000064801e9ee3
IRS-2006-0615-0002 IRS AJCA Modifications to the Section 6111 Regulations IRS-2006-0615 AJCA Modifications to the Section 6111 Regulations; Correction Proposed Rule   2006-12-04T05:00:00Z 2006 12 2006-12-04T05:00:00Z   2011-06-11T16:31:50Z E6-20382 0 0 09000064801e7ecd
IRS-2006-0639-0001 IRS General Allocation and Accounting Regulations Under Section 141; Correction IRS-2006-0639 General Allocation and Accounting Regulations Under Section 141; Correction Proposed Rule   2006-11-22T05:00:00Z 2006 11 2006-11-22T05:00:00Z 2006-12-27T04:59:59Z 2011-06-11T16:31:51Z E6-19789 0 0 09000064801e441d
IRS-2006-0499-0002 IRS Income and Currency Gain or Loss With Respect to a Section 987 QBU IRS-2006-0499 Income and Currency Gain or Loss With Respect to a Section 987 QBU; Hearing Cancellation Proposed Rule   2006-11-14T05:00:00Z 2006 11 2006-11-14T05:00:00Z   2011-06-11T16:31:40Z E6-19138 0 0 09000064801e1807
IRS-2006-0614-0001 IRS AJCA Modifications to the Section 6011 Regulations IRS-2006-0614 AJCA Modifications to the Section 6011 Regulations Proposed Rule   2006-11-02T05:00:00Z 2006 11 2006-11-02T05:00:00Z 2007-02-01T04:59:59Z 2011-06-11T16:31:49Z E6-18319 0 0 09000064801dc9e0
IRS-2006-0615-0001 IRS AJCA Modifications to the Section 6111 Regulations IRS-2006-0615 AJCA Modifications to the Section 6111 Regulations Proposed Rule   2006-11-02T05:00:00Z 2006 11 2006-11-02T05:00:00Z 2007-02-01T04:59:59Z 2011-06-11T16:31:50Z E6-18321 0 0 09000064801dc9f9
IRS-2006-0613-0001 IRS AJCA Modifications to the Section 6112 Regulations IRS-2006-0613 AJCA Modifications to the Section 6112 Regulations Proposed Rule   2006-11-02T05:00:00Z 2006 11 2006-11-02T05:00:00Z 2007-02-01T04:59:59Z 2011-06-11T16:31:49Z E6-18323 0 0 09000064801dc9be
IRS-2006-0609-0001 IRS Definition of Taxpayer for Purposes of Section 901 and Related Matters; Correction IRS-2006-0609 Definition of Taxpayer for Purposes of Section 901 and Related Matters; Correction Proposed Rule   2006-10-31T05:00:00Z 2006 10 2006-10-31T05:00:00Z   2011-06-11T16:31:48Z E6-18205 0 0 09000064801dba63
IRS-2006-0599-0001 IRS Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Hearing Cancellation IRS-2006-0599 Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Hearing Cancellation Proposed Rule   2006-10-25T04:00:00Z 2006 10 2006-10-25T04:00:00Z   2011-06-11T16:31:48Z E6-17811 0 0 09000064801d9615
IRS-2006-0595-0001 IRS Limitations on Transfers of Built-in Losses IRS-2006-0595 Limitations on Transfers of Built-in Losses Proposed Rule   2006-10-23T04:00:00Z 2006 10 2006-10-23T04:00:00Z 2007-01-23T04:59:59Z 2011-06-11T16:31:48Z E6-17649 0 0 09000064801d873a
IRS-2006-0578-0001 IRS Treatment of Payments in Lieu of Taxes Under Section 141 IRS-2006-0578 Treatment of Payments in Lieu of Taxes Under Section 141 Proposed Rule   2006-10-19T04:00:00Z 2006 10 2006-10-19T04:00:00Z 2007-01-17T04:59:59Z 2011-06-11T16:31:46Z E6-17408 0 0 09000064801d734f
IRS-2006-0584-0001 IRS TIPRA Amendments to Section 199 IRS-2006-0584 TIPRA Amendments to Section 199 Proposed Rule   2006-10-19T04:00:00Z 2006 10 2006-10-19T04:00:00Z 2007-01-18T04:59:59Z 2011-06-11T16:31:47Z E6-17409 0 0 09000064801d747d
IRS-2006-0575-0001 IRS Exchanges of Property for an Annuity IRS-2006-0575 Exchanges of Property for an Annuity Proposed Rule   2006-10-18T04:00:00Z 2006 10 2006-10-18T04:00:00Z 2007-01-17T04:59:59Z 2011-06-11T16:31:45Z E6-17301 0 0 09000064801d6c14
IRS-2006-0564-0001 IRS User Fees for Processing Installment Agreements; Hearing Cancellation IRS-2006-0564 User Fees for Processing Installment Agreements; Hearing Cancellation Proposed Rule   2006-10-11T04:00:00Z 2006 10 2006-10-11T04:00:00Z   2011-06-11T16:31:45Z E6-16718 0 0 09000064801d417b
IRS-2006-0528-0001 IRS General Allocation and Accounting Regulations Under Section 141 IRS-2006-0528 General Allocation and Accounting Regulations Under Section 141 Proposed Rule   2006-09-26T04:00:00Z 2006 9 2006-09-26T04:00:00Z 2006-12-27T04:59:59Z 2011-06-11T16:31:44Z 06-08202 0 0 09000064801ce99d
IRS-2006-0510-0001 IRS Elimination of Country-by-Country Reporting to Shareholders of Foreign Taxes Paid by Regulated Investment Companies IRS-2006-0510 Elimination of Country-by-Country Reporting to Shareholders of Foreign Taxes Paid by Regulated Investment Companies Proposed Rule   2006-09-18T04:00:00Z 2006 9 2006-09-18T04:00:00Z 2006-12-19T04:59:59Z 2011-06-11T16:31:43Z 06-07731 0 0 09000064801cb99f
IRS-2006-0509-0001 IRS Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction IRS-2006-0509 Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction Proposed Rule   2006-09-15T04:00:00Z 2006 9 2006-09-15T04:00:00Z   2011-06-11T16:31:42Z E6-15303 0 0 09000064801caf03
IRS-2006-0468-0003 IRS User Fees Relating to Enrollment IRS-2006-0468 User Fees Relating to Enrollment; Correction Proposed Rule   2006-09-13T04:00:00Z 2006 9 2006-09-13T04:00:00Z   2011-06-11T16:31:38Z E6-15118 0 0 09000064801ca244
IRS-2006-0468-0002 IRS User Fees Relating to Enrollment IRS-2006-0468 User Fees Relating to Enrollment; Correction Proposed Rule   2006-09-13T04:00:00Z 2006 9 2006-09-13T04:00:00Z   2011-06-11T16:31:38Z E6-15121 0 0 09000064801ca1cb
IRS-2006-0426-0002 IRS Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments IRS-2006-0426 Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments; Correction Proposed Rule   2006-09-13T04:00:00Z 2006 9 2006-09-13T04:00:00Z   2011-06-11T16:31:34Z E6-15119 0 0 09000064801ca29a
IRS-2006-0505-0001 IRS Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Hearing Cancellation IRS-2006-0505 Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Hearing Cancellation Proposed Rule   2006-09-13T04:00:00Z 2006 9 2006-09-13T04:00:00Z   2011-06-11T16:31:42Z E6-15127 0 0 09000064801ca324
IRS-2006-0500-0001 IRS Railroad Track Maintenance Credit IRS-2006-0500 Railroad Track Maintenance Credit Proposed Rule   2006-09-08T04:00:00Z 2006 9 2006-09-08T04:00:00Z 2006-12-08T04:59:59Z 2011-06-11T16:31:40Z E6-14856 0 0 09000064801c8ab7
IRS-2006-0499-0001 IRS Income and Currency Gain or Loss With Respect to a Section 987 QBU IRS-2006-0499 Income and Currency Gain or Loss With Respect to a Section 987 QBU Proposed Rule   2006-09-07T04:00:00Z 2006 9 2006-09-07T04:00:00Z 2006-12-07T04:59:59Z 2011-06-11T16:31:40Z 06-07250 0 0 09000064801c85ba
IRS-2006-0472-0001 IRS User Fees for Processing Installment Agreements IRS-2006-0472 User Fees for Processing Installment Agreements Proposed Rule   2006-08-30T04:00:00Z 2006 8 2006-08-30T04:00:00Z 2006-09-30T03:59:59Z 2011-06-11T16:31:39Z E6-14421 0 0 09000064801c2329
IRS-2006-0469-0001 IRS Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property (REG-121509-00) IRS-2006-0469 Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property Proposed Rule   2006-08-29T04:00:00Z 2006 8 2006-08-29T04:00:00Z 2006-11-28T04:59:59Z 2011-06-11T16:31:38Z 06-07195 0 0 09000064801c106f
IRS-2006-0468-0001 IRS User Fees Relating to Enrollment IRS-2006-0468 User Fees Relating to Enrollment Proposed Rule   2006-08-29T04:00:00Z 2006 8 2006-08-29T04:00:00Z 2006-09-29T03:59:59Z 2011-06-11T16:31:37Z 06-07246 0 0 09000064801c104b
IRS-2006-0462-0001 IRS Computer Software Under Section 199(c)(5)(B); Hearing Cancellation IRS-2006-0462 Computer Software Under Section 199(c)(5)(B); Hearing Cancellation Proposed Rule   2006-08-25T04:00:00Z 2006 8 2006-08-25T04:00:00Z   2011-06-11T16:31:37Z E6-14090 0 0 09000064801bedc8
IRS-2006-0459-0001 IRS Effect of Election on Corporation IRS-2006-0459 Effect of Election on Corporation Proposed Rule   2006-08-24T04:00:00Z 2006 8 2006-08-24T04:00:00Z 2006-11-23T04:59:59Z 2011-06-11T16:31:37Z E6-14004 0 0 09000064801bdee7
IRS-2006-0457-0001 IRS Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable IRS-2006-0457 Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable Proposed Rule   2006-08-24T04:00:00Z 2006 8 2006-08-24T04:00:00Z   2011-06-11T16:31:37Z E6-14003 0 0 09000064801bde82
IRS-2006-0454-0001 IRS Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property IRS-2006-0454 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property Proposed Rule   2006-08-21T04:00:00Z 2006 8 2006-08-21T04:00:00Z 2006-11-21T04:59:59Z 2011-06-11T16:31:36Z 06-06969 0 0 09000064801bb366
IRS-2006-0446-0001 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2006-0446 Determination of Interest Expense Deduction of Foreign Corporations Proposed Rule   2006-08-17T04:00:00Z 2006 8 2006-08-17T04:00:00Z 2006-11-16T04:59:59Z 2011-06-11T16:31:35Z E6-13409 0 0 09000064801b90f0
IRS-2006-0445-0001 IRS Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense IRS-2006-0445 Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense Proposed Rule   2006-08-17T04:00:00Z 2006 8 2006-08-17T04:00:00Z 2006-10-07T03:59:59Z 2011-06-11T16:31:35Z E6-13530 0 0 09000064801b90aa
IRS-2006-0440-0001 IRS Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction Notice IRS-2006-0440 Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction Notice Proposed Rule   2006-08-16T04:00:00Z 2006 8 2006-08-16T04:00:00Z   2011-06-11T16:31:35Z E6-13424 0 0 09000064801b814a
IRS-2006-0310-0002 IRS Section 1248 Attribution Principles IRS-2006-0310 Section 1248 Attribution Principles; Correction Proposed Rule   2006-08-14T04:00:00Z 2006 8 2006-08-14T04:00:00Z   2011-06-11T16:31:22Z E6-13119 0 0 09000064801b6000
IRS-2006-0310-0003 IRS Section 1248 Attribution Principles IRS-2006-0310 Section 1248 Attribution Principles; Correction Proposed Rule   2006-08-14T04:00:00Z 2006 8 2006-08-14T04:00:00Z   2011-06-11T16:31:22Z E6-13118 0 0 09000064801b6162
IRS-2006-0426-0001 IRS Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments IRS-2006-0426 Definition of Essential Governmental Function Under Section 7871 and Limitation to Activities Customarily Performed by States and Local Governments Proposed Rule   2006-08-09T04:00:00Z 2006 8 2006-08-09T04:00:00Z 2006-11-08T04:59:59Z 2011-06-11T16:31:34Z E6-12884 0 0 09000064801b2a78
IRS-2006-0431-0001 IRS Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Hearing IRS-2006-0431 Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Hearing Proposed Rule   2006-08-09T04:00:00Z 2006 8 2006-08-09T04:00:00Z 2006-08-25T03:59:59Z 2011-06-11T16:31:35Z E6-12887 0 0 09000064801b2b14
IRS-2006-0419-0001 IRS Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable IRS-2006-0419 Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable Proposed Rule   2006-08-07T04:00:00Z 2006 8 2006-08-07T04:00:00Z 2006-11-07T04:59:59Z 2011-06-11T16:31:33Z E6-12789 0 0 09000064801b072c
IRS-2006-0400-0001 IRS Definition of Taxpayer for Purposes of Section 901 and Related Matters IRS-2006-0400 Definition of Taxpayer for Purposes of Section 901 and Related Matters Proposed Rule   2006-08-04T04:00:00Z 2006 8 2006-08-04T04:00:00Z 2006-10-04T03:59:59Z 2011-06-11T16:31:32Z E6-12358 0 0 09000064801aec66
IRS-2006-0402-0001 IRS Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense IRS-2006-0402 Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense Proposed Rule   2006-08-04T04:00:00Z 2006 8 2006-08-04T04:00:00Z 2006-11-03T04:59:59Z 2011-06-11T16:31:33Z 06-06674 0 0 09000064801aedd4
IRS-2006-0397-0001 IRS Reporting Rules for Widely Held Fixed Investment Trusts IRS-2006-0397 Reporting Rules for Widely Held Fixed Investment Trusts Proposed Rule   2006-08-03T04:00:00Z 2006 8 2006-08-03T04:00:00Z 2006-10-03T03:59:59Z 2011-06-11T16:31:31Z 06-06650 0 0 09000064801adb53
IRS-2006-0391-0001 IRS REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions (Foreign Holders) IRS-2006-0391 REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions (Foreign Holders) Proposed Rule   2006-08-01T04:00:00Z 2006 8 2006-08-01T04:00:00Z 2006-10-31T04:59:59Z 2011-06-11T16:31:31Z E6-12364 0 0 09000064801ab7fa
IRS-2006-0306-0003 IRS Computer Software Under Section 199(c)(5)(B) IRS-2006-0306 Computer Software Under Section 199 (c)(5)(B); Hearing Proposed Rule   2006-07-31T04:00:00Z 2006 7 2006-07-31T04:00:00Z   2011-06-11T16:31:21Z E6-12142 0 0 09000064801aa383
IRS-2006-0384-0001 IRS Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses IRS-2006-0384 Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses Proposed Rule   2006-07-21T04:00:00Z 2006 7 2006-07-21T04:00:00Z 2006-10-20T03:59:59Z 2011-06-11T16:31:28Z E6-11543 0 0 09000064801a347f
IRS-2006-0047-0003 IRS Designated Roth Accounts Under Section 402A IRS-2006-0047 Designated Roth Accounts Under Section 402A; Hearing Proposed Rule   2006-07-17T04:00:00Z 2006 7 2006-07-17T04:00:00Z   2011-06-11T16:31:07Z 06-06260 0 0 090000648019f425
IRS-2006-0367-0001 IRS United States Dollar Approximate Separate Transactions Method IRS-2006-0367 United States Dollar Approximate Separate Transactions Method Proposed Rule   2006-07-13T04:00:00Z 2006 7 2006-07-13T04:00:00Z 2006-10-12T03:59:59Z 2011-06-11T16:31:28Z E6-10998 0 0 090000648019c65a
IRS-2006-0357-0001 IRS Disclosure of Return Information to the Bureau of Economic Analysis IRS-2006-0357 Disclosure of Return Information to the Bureau of Economic Analysis Proposed Rule   2006-07-06T04:00:00Z 2006 7 2006-07-06T04:00:00Z 2006-10-05T03:59:59Z 2011-06-11T16:31:25Z E6-09555 0 0 09000064801967a6
IRS-2006-0295-0002 IRS Expenses for Household and Dependent Care Services Necessary for Gainful Employment IRS-2006-0295 Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction Proposed Rule   2006-07-06T04:00:00Z 2006 7 2006-07-06T04:00:00Z   2011-06-11T16:31:18Z E6-10132 0 0 09000064801968b3
IRS-2006-0358-0001 IRS Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction IRS-2006-0358 Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction Proposed Rule   2006-07-06T04:00:00Z 2006 7 2006-07-06T04:00:00Z   2011-06-11T16:31:26Z E6-10141 0 0 09000064801967b2
IRS-2006-0306-0002 IRS Computer Software Under Section 199(c)(5)(B) IRS-2006-0306 Computer Software Under Section 199(c)(5)(B); Correction Proposed Rule   2006-06-29T04:00:00Z 2006 6 2006-06-29T04:00:00Z   2011-06-11T16:31:21Z E6-10250 0 0 0900006480192a54
IRS-2006-0340-0001 IRS Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations IRS-2006-0340 Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations Proposed Rule   2006-06-21T04:00:00Z 2006 6 2006-06-21T04:00:00Z 2006-09-20T03:59:59Z 2011-06-11T16:31:24Z E6-09611 0 0 090000648018ce98
IRS-2006-0318-0001 IRS Revisions to Regulations Relating To Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments IRS-2006-0318 Revisions to Regulations Relating To Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments Proposed Rule   2006-06-13T04:00:00Z 2006 6 2006-06-13T04:00:00Z 2006-08-15T03:59:59Z 2011-06-11T16:31:23Z E6-09151 0 0 0900006480186bd5
IRS-2006-0320-0001 IRS Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction IRS-2006-0320 Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction Proposed Rule   2006-06-13T04:00:00Z 2006 6 2006-06-13T04:00:00Z   2011-06-11T16:31:24Z 06-05350 0 0 0900006480186c15
IRS-2006-0047-0002 IRS Designated Roth Accounts Under Section 402A IRS-2006-0047 Designated Roth Accounts Under Section 402A; Hearing Proposed Rule   2006-06-08T04:00:00Z 2006 6 2006-06-08T04:00:00Z 2006-07-06T03:59:59Z 2011-06-11T16:31:07Z E6-08885 0 0 0900006480183bea
IRS-2006-0312-0001 IRS Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents IRS-2006-0312 Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents Proposed Rule   2006-06-06T04:00:00Z 2006 6 2006-06-06T04:00:00Z 2006-09-05T03:59:59Z 2011-06-11T16:31:23Z E6-08698 0 0 0900006480182022
IRS-2006-0310-0001 IRS Section 1248 Attribution Principles IRS-2006-0310 Section 1248 Attribution Principles Proposed Rule   2006-06-02T04:00:00Z 2006 6 2006-06-02T04:00:00Z 2006-09-01T03:59:59Z 2011-06-11T16:31:22Z E6-08551 0 0 090000648017fdd4
IRS-2006-0306-0001 IRS Computer Software Under Section 199(c)(5)(B) IRS-2006-0306 Computer Software Under Section 199(c)(5)(B) Proposed Rule   2006-06-01T04:00:00Z 2006 6 2006-06-01T04:00:00Z 2006-08-31T03:59:59Z 2011-06-11T16:31:22Z 06-04827 0 0 090000648017f21b
IRS-2006-0299-0001 IRS Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction IRS-2006-0299 Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction Proposed Rule   2006-05-30T04:00:00Z 2006 5 2006-05-30T04:00:00Z 2006-08-29T03:59:59Z 2011-06-11T16:31:19Z 06-04872 0 0 090000648017cbca
IRS-2006-0295-0001 IRS Expenses for Household and Dependent Care Services Necessary for Gainful Employment IRS-2006-0295 Expenses for Household and Dependent Care Services Necessary for Gainful Employment Proposed Rule   2006-05-24T04:00:00Z 2006 5 2006-05-24T04:00:00Z 2006-08-23T03:59:59Z 2011-06-11T16:31:19Z E6-07390 0 0 09000064801794a5
IRS-2006-0217-0002 IRS Application of Section 338 to Insurance Companies IRS-2006-0217 Application of Section 338 to Insurance Companies; Correction Proposed Rule   2006-05-08T04:00:00Z 2006 5 2006-05-08T04:00:00Z   2011-06-11T16:31:14Z E6-06894 0 0 090000648016d957
IRS-2006-0270-0001 IRS Withdrawal of Proposed Regulations Regarding Intercompany Transactions; Manufacturer Incentive Payments IRS-2006-0270 Withdrawal of Proposed Regulations Regarding Intercompany Transactions; Manufacturer Incentive Payments Proposed Rule   2006-05-08T04:00:00Z 2006 5 2006-05-08T04:00:00Z   2011-06-11T16:31:18Z E6-06888 0 0 090000648016da49
IRS-2006-0249-0001 IRS Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations IRS-2006-0249 Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations Proposed Rule   2006-04-25T04:00:00Z 2006 4 2006-04-25T04:00:00Z 2006-07-25T03:59:59Z 2011-06-11T16:31:17Z 06-03883 0 0 0900006480164aaf
IRS-2006-0254-0001 IRS Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations IRS-2006-0254 Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations Proposed Rule   2006-04-25T04:00:00Z 2006 4 2006-04-25T04:00:00Z 2006-07-25T03:59:59Z 2011-06-11T16:31:18Z 06-03885 0 0 0900006480164ba6
IRS-2006-0242-0001 IRS Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities; Hearing Cancellation IRS-2006-0242 Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities; Hearing Cancellation Proposed Rule   2006-04-20T04:00:00Z 2006 4 2006-04-20T04:00:00Z   2011-06-11T16:31:16Z E6-05923 0 0 0900006480161a6a
IRS-2006-0238-0001 IRS Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Hearing Cancellation IRS-2006-0238 Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Hearing Cancellation Proposed Rule   2006-04-19T04:00:00Z 2006 4 2006-04-19T04:00:00Z   2011-06-11T16:31:16Z E6-05814 0 0 09000064801607e2
IRS-2006-0235-0001 IRS Withdrawal of Proposed Regulations Relating to Redemptions Taxable as Dividends IRS-2006-0235 Withdrawal of Proposed Regulations Relating to Redemptions Taxable as Dividends Proposed Rule   2006-04-19T04:00:00Z 2006 4 2006-04-19T04:00:00Z   2011-06-11T16:31:16Z E6-05811 0 0 090000648016077a
IRS-2005-0097-0002 IRS Updated Mortality Tables for Determining Current Liability IRS-2005-0097 Updated Mortality Tables for Determining Current Liability; Hearing Cancellation Proposed Rule   2006-04-17T04:00:00Z 2006 4 2006-04-17T04:00:00Z   2011-06-11T16:30:53Z E6-05630 0 0 090000648015ea07
IRS-2006-0217-0001 IRS Application of Section 338 to Insurance Companies IRS-2006-0217 Application of Section 338 to Insurance Companies Proposed Rule   2006-04-10T04:00:00Z 2006 4 2006-04-10T04:00:00Z 2006-07-11T03:59:59Z 2011-06-11T16:31:15Z 06-03321 0 0 090000648015993d
IRS-2005-0109-0003 IRS Corporate Estimated Tax IRS-2005-0109 Corporate Estimated Tax; Correction Proposed Rule   2006-03-17T05:00:00Z 2006 3 2006-03-17T05:00:00Z   2011-06-11T16:30:57Z E6-03848 0 0 09000064801480bd
IRS-2006-0159-0001 IRS Treatment of Excess Loss Accounts; Correction IRS-2006-0159 Treatment of Excess Loss Accounts; Correction Proposed Rule   2006-03-17T05:00:00Z 2006 3 2006-03-17T05:00:00Z   2011-06-11T16:31:13Z 06-02535 0 0 0900006480147fe1
IRS-2006-0001-0002 IRS Time for Filing Employment Tax Returns and Modifications to the Deposit Rules IRS-2006-0001 [Federal Register: March 17, 2006 (Volume 71, Number 52)] Proposed Rule   2006-03-17T05:00:00Z 2006 3 2006-03-17T05:00:00Z 2006-04-04T03:59:59Z 2007-03-05T14:17:14Z C5-24563 0 0 0900006480148106
IRS-2005-0102-0002 IRS Guidance on Passive Foreign Investment Company (PFIC) Purging Elections IRS-2005-0102 Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Hearing Cancellation Proposed Rule   2006-03-16T05:00:00Z 2006 3 2006-03-16T05:00:00Z   2011-06-11T16:30:55Z 06-02533 0 0 090000648014718c
IRS-2006-0149-0001 IRS Agent for a Consolidated Group With Foreign Common Parent IRS-2006-0149 Agent for a Consolidated Group With Foreign Common Parent Proposed Rule   2006-03-14T05:00:00Z 2006 3 2006-03-14T05:00:00Z 2006-06-13T03:59:59Z 2011-06-11T16:31:13Z 06-02437 0 0 090000648014522c
IRS-2006-0099-0002 IRS Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information IRS-2006-0099 Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information: Correction Proposed Rule   2006-03-10T05:00:00Z 2006 3 2006-03-10T05:00:00Z   2011-06-11T16:31:11Z 06-02336 0 0 0900006480142d14
IRS-2006-0075-0002 IRS Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property IRS-2006-0075 [Federal Register: March 7, 2006 (Volume 71, Number 44)] Proposed Rule   2006-03-07T05:00:00Z 2006 3 2006-03-07T05:00:00Z   2007-03-05T14:20:12Z C6-01038 0 0 090000648013ff42
IRS-2005-0109-0002 IRS Corporate Estimated Tax IRS-2005-0109 Corporate Estimated Tax Proposed Rule   2006-03-03T05:00:00Z 2006 3 2006-03-03T05:00:00Z   2011-06-11T16:30:57Z E6-03062 0 0 090000648013d855
IRS-2006-0099-0001 IRS Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information IRS-2006-0099 Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information Proposed Rule   2006-02-24T05:00:00Z 2006 2 2006-02-24T05:00:00Z 2006-05-26T03:59:59Z 2011-06-11T16:31:11Z 06-01714 0 0 09000064801385ae
IRS-2006-0086-0001 IRS Partners Distributive Share; Hearing Cancellation IRS-2006-0086 Partners Distributive Share; Hearing Cancellation Proposed Rule   2006-02-13T05:00:00Z 2006 2 2006-02-13T05:00:00Z   2011-06-11T16:31:10Z E6-01926 0 0 090000648012f2a6
IRS-2006-0075-0001 IRS Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property IRS-2006-0075 Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property Proposed Rule   2006-02-07T05:00:00Z 2006 2 2006-02-07T05:00:00Z 2006-05-09T03:59:59Z 2011-06-11T16:31:10Z 06-01038 0 0 0900006480129bb5
IRS-2006-0046-0001 IRS Treatment of Excess Loss Accounts IRS-2006-0046 Treatment of Excess Loss Accounts Proposed Rule   2006-01-26T05:00:00Z 2006 1 2006-01-26T05:00:00Z 2006-04-27T03:59:59Z 2011-06-11T16:31:06Z 06-00586 0 0 090000648011d838
IRS-2006-0047-0001 IRS Designated Roth Accounts Under Section 402A IRS-2006-0047 Designated Roth Accounts Under Section 402A Proposed Rule   2006-01-26T05:00:00Z 2006 1 2006-01-26T05:00:00Z 2006-04-27T03:59:59Z 2011-06-11T16:31:07Z E6-00945 0 0 090000648011d84b
IRS-2006-0011-0001 IRS Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy; Hearing Cancellation IRS-2006-0011 Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy; Hearing Cancellation Proposed Rule   2006-01-20T05:00:00Z 2006 1 2006-01-20T05:00:00Z   2011-06-11T16:31:04Z 06-00535 0 0 09000064801175b4
IRS-2006-0006-0001 IRS Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction IRS-2006-0006 Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction Proposed Rule   2006-01-17T05:00:00Z 2006 1 2006-01-17T05:00:00Z   2011-06-11T16:31:03Z 06-00395 0 0 090000648011345d
IRS-2005-0008-0002 IRS Substitute for Return IRS-2005-0008 Substitute for Return; Hearing Proposed Rule   2006-01-17T05:00:00Z 2006 1 2006-01-17T05:00:00Z   2011-06-11T16:30:45Z E6-00352 0 0 090000648011352e
IRS-2006-0008-0001 IRS Guidance Under Subpart F Relating to Partnerships IRS-2006-0008 Guidance Under Subpart F Relating to Partnerships Proposed Rule   2006-01-17T05:00:00Z 2006 1 2006-01-17T05:00:00Z 2006-04-18T03:59:59Z 2012-07-10T02:02:20Z E6-00356 0 0 0900006480113533
IRS-2006-0005-0001 IRS Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien; Hearing Cancellation IRS-2006-0005 Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien; Hearing Cancellation Proposed Rule   2006-01-17T05:00:00Z 2006 1 2006-01-17T05:00:00Z   2011-06-11T16:31:02Z E6-00365 0 0 090000648011337d
IRS-2006-0001-0001 IRS Time for Filing Employment Tax Returns and Modifications to the Deposit Rules IRS-2006-0001 Time for Filing Employment Tax Returns and Modifications to the Deposit Rules Proposed Rule   2006-01-03T05:00:00Z 2006 1 2006-01-03T05:00:00Z 2006-04-04T03:59:59Z 2011-06-11T16:31:01Z 05-24563 0 0 0900006480105483

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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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