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Regulatory documents from Regulations.gov including rules, proposed rules, notices, and supporting materials.

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175 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2007 sorted by posted_date descending

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posted_year 1

  • 2007 · 175 ✖

document_type 1

  • Proposed Rule · 175 ✖

agency_id 1

  • IRS · 175 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2007-0147-0004 IRS Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 Nuclear Decommissioning Funds Proposed Rule NPRM 2007-12-31T05:00:00Z 2007 12 2007-12-31T05:00:00Z 2008-04-01T03:59:59Z 2024-11-07T21:48:46Z E7-25222 1 0 0900006480380b03
IRS-2008-0003-0001 IRS Measurement of assets and liabilities for pension funding purposes IRS-2008-0003 Measurement of Assets and Liabilities for Pension Funding Purposes Proposed Rule NPRM 2007-12-31T05:00:00Z 2007 12 2007-12-31T05:00:00Z 2008-04-01T03:59:59Z 2024-11-07T21:48:22Z E7-25125 1 0 0900006480380a3a
IRS-2008-0066-0003 IRS Disclosure of Return Information to the Bureau of the Census IRS-2008-0066 Disclosure of Return Information to the Bureau of the Census Proposed Rule NPRM 2007-12-31T05:00:00Z 2007 12 2007-12-31T05:00:00Z 2008-04-01T03:59:59Z 2011-06-11T16:33:52Z E7-25127 0 0 0900006480380b53
IRS-2008-0009-0001 IRS Employment Tax Adjustments IRS-2008-0009 Employment Tax Adjustments Proposed Rule NPRM 2007-12-31T05:00:00Z 2007 12 2007-12-31T05:00:00Z 2008-03-28T03:59:59Z 2024-11-07T21:48:22Z E7-25134 1 0 0900006480380a6b
IRS-2008-0002-0001 IRS Hybrid retirement plans IRS-2008-0002 Hybrid Retirement Plans Proposed Rule NPRM 2007-12-28T05:00:00Z 2007 12 2007-12-28T05:00:00Z 2008-03-28T03:59:59Z 2024-11-07T23:55:40Z E7-25025 1 0 090000648037f86f
IRS-2008-0051-0001 IRS Revised regulations under § 1561, allocation of certain tax benefits. IRS-2008-0051 Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups Proposed Rule NPRM 2007-12-26T05:00:00Z 2007 12 2007-12-26T05:00:00Z 2008-03-26T03:59:59Z 2022-02-28T20:17:49Z E7-24886 0 0 090000648037e811
IRS-2007-0126-0002 IRS Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d) Proposed Rule NPRM 2007-12-21T05:00:00Z 2007 12 2007-12-21T05:00:00Z 2008-03-21T03:59:59Z 2022-04-05T14:52:04Z E7-24783 0 0 090000648037d66d
IRS-2008-0023-0003 IRS Treatment of Overall Foreign and Domestic Losses IRS-2008-0023 Treatment of Overall Foreign and Domestic Losses Proposed Rule NPRM 2007-12-21T05:00:00Z 2007 12 2007-12-21T05:00:00Z 2008-03-21T03:59:59Z 2011-06-11T16:33:22Z E7-24896 0 0 090000648037d62d
IRS-2007-0097-0016 IRS Benefit restrictions for underfunded pension plans IRS-2007-0097 Benefit Restrictions for Underfunded Pension Plans; Hearing Proposed Rule NPRM 2007-12-19T05:00:00Z 2007 12 2007-12-19T05:00:00Z   2014-01-18T17:27:03Z E7-24670 0 0 090000648037c4ba
IRS-2007-0097-0013 IRS Benefit restrictions for underfunded pension plans IRS-2007-0097 Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction Proposed Rule   2007-12-19T00:00:00Z 2007 12     2014-01-18T17:27:03Z   0 1 090000648037c419
IRS-2007-0151-0002 IRS Possible Update and Revision of section 1.381-(C)(5) IRS-2007-0151 Update and Revision of Sections 1.381(c)(4)-1 and 1.381(c)(5)-1; Correction Proposed Rule NPRM 2007-12-03T05:00:00Z 2007 12 2007-12-03T05:00:00Z   2024-11-07T18:11:03Z E7-23277 1 0 090000648036dde3
IRS-2007-0066-0003 IRS PARTNERSHIP MERGERS IRS-2007-0066 Partners Distributive Share; Hearing Proposed Rule NPRM 2007-11-29T05:00:00Z 2007 11 2007-11-29T05:00:00Z   2011-06-11T16:32:24Z E7-23192 0 0 090000648036a1a4
IRS-2008-0034-0001 IRS Information Reporting for Lump Sum Timber Sales IRS-2008-0034 Information Reporting for Lump-Sum Timber Sales Proposed Rule NPRM 2007-11-29T05:00:00Z 2007 11 2007-11-29T05:00:00Z 2008-02-28T04:59:59Z 2024-11-11T21:36:01Z E7-23098 1 0 090000648036a16f
IRS-2008-0037-0003 IRS User Fees Relating To Enrollment to perform Actuarial Services IRS-2008-0037 User Fees Relating to Enrollment To Perform Actuarial Services; Hearing Proposed Rule NPRM 2007-11-23T05:00:00Z 2007 11 2007-11-23T05:00:00Z   2011-06-11T16:33:30Z E7-22893 0 0 0900006480367b71
IRS-2007-0097-0008 IRS Benefit restrictions for underfunded pension plans IRS-2007-0097 Benefit Restrictions for Underfunded Pension Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2007-11-16T05:00:00Z 2007 11 2007-11-16T05:00:00Z 2007-11-30T04:59:59Z 2022-03-17T16:09:16Z C7-04262 0 0 0900006480364fe2
IRS-2007-0151-0001 IRS Possible Update and Revision of section 1.381-(C)(5) IRS-2007-0151 Update and Revision of Sections 1.381(c)(4)-1 and 1.381(c)(5)-1 Proposed Rule NPRM 2007-11-16T05:00:00Z 2007 11 2007-11-16T05:00:00Z 2008-02-15T04:59:59Z 2024-11-11T21:36:31Z E7-22411 1 0 0900006480364fe8
IRS-2007-0144-0003 IRS Notification Requirement for Entities IRS-2007-0144 Notification Requirement for Tax-Exempt Entities Not Currently Required To File Proposed Rule NPRM 2007-11-15T05:00:00Z 2007 11 2007-11-15T05:00:00Z 2008-02-14T04:59:59Z 2024-11-07T21:49:15Z E7-22280 1 0 09000064803646fb
IRS-2008-0064-0001 IRS Information Reporting on Employer Owned Life Insurance Contracts IRS-2008-0064 Information Reporting on Employer-Owned Life Insurance Contracts Proposed Rule NPRM 2007-11-13T05:00:00Z 2007 11 2007-11-13T05:00:00Z 2008-01-15T04:59:59Z 2024-11-07T21:47:19Z E7-22136 1 0 0900006480362e98
IRS-2008-0017-0001 IRS Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC) IRS-2008-0017 Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC) Proposed Rule NPRM 2007-11-09T05:00:00Z 2007 11 2007-11-09T05:00:00Z 2008-02-08T04:59:59Z 2024-11-07T21:48:03Z E7-21987 1 0 090000648036221c
IRS-2007-0068-0054 IRS New Proposed Section 125 Regulations IRS-2007-0068 Proposed Section 125 Cafeteria Plan Proposed Rule NPRM 2007-11-09T05:00:00Z 2007 11 2007-11-09T05:00:00Z   2024-11-07T21:48:51Z   1 0 090000648036268e
IRS-2007-0097-0007 IRS Benefit restrictions for underfunded pension plans IRS-2007-0097 Benefit Restrictions for Underfunded Pension Plans; Correction Proposed Rule NPRM 2007-11-09T05:00:00Z 2007 11 2007-11-09T05:00:00Z   2024-11-07T21:48:13Z E7-21964 1 0 09000064803622e6
IRS-2007-0134-0003 IRS Information reporting and backup withholding for payment card transcations IRS-2007-0134 Information Reporting & Backup Withholding Proposed Rule NPRM 2007-11-09T05:00:00Z 2007 11 2007-11-09T05:00:00Z   2024-11-07T21:48:51Z   1 0 09000064803626a6
IRS-2007-0028-0002 IRS Release of Lien or Discharge of Property; Correction IRS-2007-0028 release of lien or discharge of property Proposed Rule NPRM 2007-11-09T05:00:00Z 2007 11 2007-11-09T05:00:00Z   2014-01-17T21:43:36Z   0 0 0900006480362540
IRS-2007-0062-0025 IRS Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated IRS-2007-0062 Payout Requirements for Type III Supporting Organizations Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z   2024-11-07T21:48:55Z   1 0 0900006480361849
IRS-2007-0051-0003 IRS Grantor Retained Interest Trusts- Application of Sections 2036 and 2039 IRS-2007-0051 Grantor Retained Interest Trust Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z   2024-11-08T03:46:22Z   1 0 0900006480361902
IRS-2007-0119-0002 IRS Withholding Procedures Under Section 1441 for Certain Distributions to which Section 302 Applies (REG-140206-06) IRS-2007-0119 Withholding Procedure Under Section 1441 for Certain Distributions to Which Section 302 Applies; Correction Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z   2024-11-07T21:49:12Z E7-21904 1 0 090000648036179b
IRS-2007-0145-0001 IRS Automatic Contribution Arrangements IRS-2007-0145 Automatic Contribution Arrangements Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z 2008-02-07T04:59:59Z 2024-11-07T21:49:11Z E7-21821 1 0 0900006480361779
IRS-2007-0068-0053 IRS New Proposed Section 125 Regulations IRS-2007-0068 Proposed Section 125 Cafeteria Plan Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z   2024-11-07T21:48:00Z   1 0 0900006480361827
IRS-2007-0118-0001 IRS Previously Taxed Earnings and Profits under Subpart F IRS-2007-0118 Previously Taxed Earnings & Profits Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z   2024-11-07T21:49:01Z   1 0 0900006480361922
IRS-2007-0098-0005 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 Section 67 Limitations on Trusts & Estates Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z   2024-11-07T21:49:16Z   1 0 0900006480361986
IRS-2007-0081-0002 IRS Determining the Amount of Taxes Paid for Purposes of Section 901 IRS-2007-0081 Determining the Amount of Taxes Paid for Purposes of 901 Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z   2024-11-07T21:47:58Z   1 0 0900006480361866
IRS-2007-0098-0004 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 Section 67 Limitations on Trusts & Estates Proposed Rule NPRM 2007-11-08T05:00:00Z 2007 11 2007-11-08T05:00:00Z   2007-11-08T16:32:19Z   0 0 0900006480361949
IRS-2007-0068-0052 IRS New Proposed Section 125 Regulations IRS-2007-0068 Proposed Section 125 Cafeteria Plan Proposed Rule NPRM 2007-11-07T05:00:00Z 2007 11 2007-11-07T05:00:00Z   2024-11-12T04:07:19Z   1 0 0900006480361051
IRS-2007-0096-0002 IRS Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property IRS-2007-0096 Escrow accounts, trusts, & other funds used during deferred exchanges of like-kind property Proposed Rule NPRM 2007-11-07T05:00:00Z 2007 11 2007-11-07T05:00:00Z   2024-11-07T21:48:55Z   1 0 0900006480361261
IRS-2007-0026-0002 IRS Section 181--Deduction for Qualified Film and Television Production Costs IRS-2007-0026 Section 181 Deduction for Qualified Film & Television Production Costs Proposed Rule NPRM 2007-11-07T05:00:00Z 2007 11 2007-11-07T05:00:00Z   2014-01-17T21:44:08Z   0 0 0900006480361301
IRS-2007-0026-0003 IRS Section 181--Deduction for Qualified Film and Television Production Costs IRS-2007-0026 Section 181 Deduction for Qualified Film & Television Production Costs Proposed Rule NPRM 2007-11-07T05:00:00Z 2007 11 2007-11-07T05:00:00Z   2014-01-17T21:44:08Z   0 0 09000064803612e2
IRS-2007-0139-0002 IRS Foreign Tax Credit: Notification of Foreign Tax Redeterminations IRS-2007-0139 Foreign Tax Credit: Notification of Foreign Tax Redeterminations Proposed Rule NPRM 2007-11-07T05:00:00Z 2007 11 2007-11-07T05:00:00Z 2008-02-06T04:59:59Z 2024-11-07T21:49:04Z E7-21727 1 0 0900006480361044
IRS-2007-0072-0002 IRS Section 6011 Regulations IRS-2007-0072 Section 6011 Regulations Proposed Rule   2007-11-07T00:00:00Z 2007 11     2014-01-17T21:44:08Z   0 1 090000648036120f
IRS-2007-0068-0030 IRS New Proposed Section 125 Regulations IRS-2007-0068 Proposed Section 125 Cafeteria Plan Proposed Rule NPRM 2007-11-06T05:00:00Z 2007 11 2007-11-06T05:00:00Z   2024-11-07T21:48:59Z   1 0 09000064803608a5
IRS-2007-0137-0001 IRS Circular 230-Revisions to Section 10.34 IRS-2007-0137 Circular 230-Revisions to Section 10.34 Proposed Rule NPRM 2007-11-06T05:00:00Z 2007 11 2007-11-06T05:00:00Z   2025-01-09T02:00:52Z   1 0 0900006480360b10
IRS-2007-0066-0002 IRS PARTNERSHIP MERGERS IRS-2007-0066 Partners Distributive Share; Correction Proposed Rule NPRM 2007-11-06T05:00:00Z 2007 11 2007-11-06T05:00:00Z   2011-06-11T16:32:24Z E7-21820 0 0 0900006480360809
IRS-2007-0062-0024 IRS Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated IRS-2007-0062 Payout with Respect to Type III Supporting Organization Proposed Rule NPRM 2007-11-06T05:00:00Z 2007 11 2007-11-06T05:00:00Z   2024-11-07T21:48:59Z   1 0 0900006480360909
IRS-2007-0067-0003 IRS Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 Medical & Accident Insurance Benefits under Qualified Plans Proposed Rule NPRM 2007-11-06T05:00:00Z 2007 11 2007-11-06T05:00:00Z   2014-01-18T17:26:50Z   0 0 0900006480360966
IRS-2007-0068-0051 IRS New Proposed Section 125 Regulations IRS-2007-0068 Proposed Section 125 Cafteria Plan Proposed Rule NPRM 2007-11-06T05:00:00Z 2007 11 2007-11-06T05:00:00Z   2024-11-12T04:07:13Z   1 0 0900006480360a4c
IRS-2007-0068-0004 IRS New Proposed Section 125 Regulations IRS-2007-0068 Proposed Section 125 Cafeteria Plans Proposed Rule NPRM 2007-11-05T05:00:00Z 2007 11 2007-11-05T05:00:00Z   2022-03-03T21:29:47Z   0 0 0900006480360253
IRS-2007-0068-0003 IRS New Proposed Section 125 Regulations IRS-2007-0068 Proposed Section 125 Cafeteria Plans Proposed Rule NPRM 2007-11-05T05:00:00Z 2007 11 2007-11-05T05:00:00Z   2024-11-07T21:47:24Z   1 0 0900006480360091
IRS-2007-0062-0003 IRS Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated IRS-2007-0062 Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated Proposed Rule NPRM 2007-11-05T05:00:00Z 2007 11 2007-11-05T05:00:00Z   2024-11-07T21:47:17Z   1 0 0900006480360009
IRS-2007-0009-0003 IRS Release of Lien or Discharge of Property IRS-2007-0009 Release of Lien or Discharge of Property Proposed Rule NPRM 2007-11-01T04:00:00Z 2007 11 2007-11-01T04:00:00Z   2014-01-17T20:40:42Z   0 0 090000648035e727
IRS-2007-0114-0001 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property Proposed Rule NPRM 2007-11-01T04:00:00Z 2007 11 2007-11-01T04:00:00Z   2024-11-07T21:47:23Z   1 0 090000648035e61c
IRS-2008-0006-0001 IRS Consolidated Returns; Intercompany Obligations IRS-2008-0006 Consolidated Returns; Intercompany Obligations; Correction Proposed Rule NPRM 2007-10-31T04:00:00Z 2007 10 2007-10-31T04:00:00Z   2024-11-07T21:47:56Z E7-21464 1 0 090000648035bb84
IRS-2007-0089-0001 IRS Release of claim for exemption IRS-2007-0089 Release of Claim for Exemption Proposed Rule NPRM 2007-10-31T04:00:00Z 2007 10 2007-10-31T04:00:00Z   2024-11-07T21:47:59Z   1 0 090000648035c088
IRS-2007-0084-0001 IRS Additional Variable Contracts IRS-2007-0084 Additional Variable Contracts Proposed Rule NPRM 2007-10-31T04:00:00Z 2007 10 2007-10-31T04:00:00Z   2024-11-07T21:48:56Z   1 0 090000648035bf0e
IRS-2008-0037-0001 IRS User Fees Relating To Enrollment to perform Actuarial Services IRS-2008-0037 User Fees Relating to Enrollment to Perform Actuarial Services Proposed Rule NPRM 2007-10-31T04:00:00Z 2007 10 2007-10-31T04:00:00Z 2007-12-01T04:59:59Z 2024-11-07T21:47:59Z 07-05428 1 0 090000648035bb2a
IRS-2007-0089-0002 IRS Release of claim for exemption IRS-2007-0089 Release of Claim for Exemption Proposed Rule NPRM 2007-10-31T04:00:00Z 2007 10 2007-10-31T04:00:00Z   2024-11-07T21:48:53Z   1 0 090000648035c101
IRS-2007-0049-0001 IRS Reduction of Fuel Excise Tax Evasion IRS-2007-0049 Reduction of Fuel Excise Tax Evasion Proposed Rule NPRM 2007-10-30T04:00:00Z 2007 10 2007-10-30T04:00:00Z   2024-11-12T04:01:36Z   1 0 0900006480356395
IRS-2007-0069-0001 IRS Employer Comparable Contributions to Health Savings Accounts (HSAs) IRS-2007-0069 Employer Comparable Contributions to Health Savings Accounts (HSAs) Proposed Rule   2007-10-30T00:00:00Z 2007 10     2022-03-03T21:30:48Z   0 1 0900006480358e45
IRS-2007-0046-0001 IRS Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 IRS-2007-0046 Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 Proposed Rule NPRM 2007-10-24T04:00:00Z 2007 10 2007-10-24T04:00:00Z   2024-11-08T03:47:37Z   1 0 090000648023dfd6
IRS-2007-0046-0002 IRS Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 IRS-2007-0046 Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 Proposed Rule   2007-10-24T00:00:00Z 2007 10     2007-10-24T13:55:20Z   0 1 090000648024243d
IRS-2007-0046-0003 IRS Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 IRS-2007-0046 Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 Proposed Rule   2007-10-24T00:00:00Z 2007 10     2014-01-17T20:40:40Z   0 1 0900006480355bac
IRS-2007-0119-0004 IRS Withholding Procedures Under Section 1441 for Certain Distributions to which Section 302 Applies (REG-140206-06) IRS-2007-0119 Withholding Procedures Under Section 1441 for Certain Distributions to Which Section 302 Applies Proposed Rule NPRM 2007-10-17T04:00:00Z 2007 10 2007-10-17T04:00:00Z 2008-01-17T04:59:59Z 2024-11-08T06:13:28Z E7-20504 1 0 0900006480312c76
IRS-2007-0131-0001 IRS Compensation for Labor or Personal Services From... IRS-2007-0131 Compensation for Labor or Personal Services: Artists and Athletes Proposed Rule NPRM 2007-10-17T04:00:00Z 2007 10 2007-10-17T04:00:00Z 2008-01-16T04:59:59Z 2024-11-08T06:14:01Z E7-20496 1 0 0900006480312cae
IRS-2007-0082-0007 IRS Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 Exclusions From Gross Income of Foreign Corporations; Hearing Cancellation Proposed Rule NPRM 2007-10-10T04:00:00Z 2007 10 2007-10-10T04:00:00Z   2024-11-12T02:17:52Z E7-19871 1 0 09000064802fe256
IRS-2007-0125-0018 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule NPRM 2007-10-05T04:00:00Z 2007 10 2007-10-05T04:00:00Z   2024-11-08T05:31:48Z   1 0 09000064802f8ea3
IRS-2007-0125-0015 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule NPRM 2007-10-05T04:00:00Z 2007 10 2007-10-05T04:00:00Z   2007-10-05T14:45:55Z   0 0 09000064802f8c39
IRS-2007-0115-0006 IRS Section 42 Qualified Contract Provisions IRS-2007-0115 Section 42 Qualified Contract Proposed Rule NPRM 2007-10-05T04:00:00Z 2007 10 2007-10-05T04:00:00Z   2024-11-08T05:32:10Z   1 0 09000064802f8be8
IRS-2007-0125-0013 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-18T17:26:26Z   0 1 09000064802f8c34
IRS-2007-0125-0014 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-17T20:39:41Z   0 1 09000064802f8c36
IRS-2007-0125-0004 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-17T20:40:34Z   0 1 09000064802f8c15
IRS-2007-0125-0006 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-17T20:40:34Z   0 1 09000064802f8c1d
IRS-2007-0125-0011 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-18T17:26:26Z   0 1 09000064802f8c2f
IRS-2007-0125-0003 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-18T17:26:26Z   0 1 09000064802f8c0f
IRS-2007-0125-0016 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-18T17:26:37Z   0 1 09000064802f8c40
IRS-2007-0125-0009 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-17T20:40:34Z   0 1 09000064802f8c28
IRS-2007-0125-0010 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-17T20:40:34Z   0 1 09000064802f8c2a
IRS-2007-0125-0017 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-17T21:43:29Z   0 1 09000064802f8c76
IRS-2007-0125-0008 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-17T21:43:29Z   0 1 09000064802f8c26
IRS-2007-0125-0012 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-18T17:26:26Z   0 1 09000064802f8c31
IRS-2007-0125-0005 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-18T17:26:26Z   0 1 09000064802f8c1b
IRS-2007-0125-0007 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-05T00:00:00Z 2007 10     2014-01-18T17:26:26Z   0 1 09000064802f8c20
IRS-2007-0073-0001 IRS Tractors, Trailers, Trucks, & Tires IRS-2007-0073 Tractors, Trailers, Trucks, & Tires Proposed Rule NPRM 2007-10-04T04:00:00Z 2007 10 2007-10-04T04:00:00Z   2024-11-11T21:36:45Z   1 0 0900006480243591
IRS-2007-0073-0002 IRS Tractors, Trailers, Trucks, & Tires IRS-2007-0073 Tractors, Trailers, Trucks, & Tires Proposed Rule NPRM 2007-10-04T04:00:00Z 2007 10 2007-10-04T04:00:00Z   2024-11-11T21:36:44Z   1 0 090000648027eb8e
IRS-2007-0125-0002 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule NPRM 2007-10-04T04:00:00Z 2007 10 2007-10-04T04:00:00Z   2024-11-08T05:32:45Z   1 0 09000064802f7820
IRS-2007-0070-0006 IRS Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions IRS-2007-0070 Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Hearing Proposed Rule NPRM 2007-10-04T04:00:00Z 2007 10 2007-10-04T04:00:00Z   2024-11-08T05:32:08Z E7-19570 1 0 09000064802f82f6
IRS-2007-0125-0001 IRS Determining the Amount of Taxes Paid for Purposes of §901 IRS-2007-0125 Determining the Amount of Taxes Paid for Purposes of §901 Proposed Rule   2007-10-04T00:00:00Z 2007 10     2014-01-18T17:26:18Z   0 1 09000064802f77e6
IRS-2007-0115-0004 IRS Section 42 Qualified Contract Provisions IRS-2007-0115 Section 42 Qualified Contract Proposed Rule NPRM 2007-09-28T04:00:00Z 2007 9 2007-09-28T04:00:00Z   2024-11-07T02:21:46Z   1 0 09000064802aa209
IRS-2007-0115-0001 IRS Section 42 Qualified Contract Provisions IRS-2007-0115 Section 42 Qualified Contract Provisions Proposed Rule NPRM 2007-09-28T04:00:00Z 2007 9 2007-09-28T04:00:00Z   2024-11-07T01:57:14Z   1 0 09000064802a5ac4
IRS-2007-0115-0005 IRS Section 42 Qualified Contract Provisions IRS-2007-0115 Section 42 Qualified Contract Proposed Rule NPRM 2007-09-28T04:00:00Z 2007 9 2007-09-28T04:00:00Z   2024-11-08T04:01:31Z   1 0 09000064802aca61
IRS-2007-0115-0002 IRS Section 42 Qualified Contract Provisions IRS-2007-0115 Section 42 Qualified Contract (NPRM) Proposed Rule NPRM 2007-09-28T04:00:00Z 2007 9 2007-09-28T04:00:00Z   2024-11-11T21:58:05Z   1 0 09000064802aa1d1
IRS-2008-0006-0003 IRS Consolidated Returns; Intercompany Obligations IRS-2008-0006 Consolidated Returns; Intercompany Obligations Proposed Rule NPRM 2007-09-28T04:00:00Z 2007 9 2007-09-28T04:00:00Z 2007-12-28T04:59:59Z 2011-06-11T16:33:12Z E7-19134 0 0 09000064802a9eb0
IRS-2007-0115-0003 IRS Section 42 Qualified Contract Provisions IRS-2007-0115 Section 42 Qualified Contract Proposed Rule NPRM 2007-09-28T04:00:00Z 2007 9 2007-09-28T04:00:00Z   2024-11-08T04:00:37Z   1 0 09000064802aa1ed
IRS-2007-0099-0001 IRS S CORPORATION GUIDANCE UNDER AJCA OF 2004 IRS-2007-0099 S Corporation Guidance Under AJCA of 2004 and GOZA of 2005 Proposed Rule   2007-09-28T00:00:00Z 2007 9     2024-11-11T21:54:02Z   0 1 09000064802a9f98
IRS-2007-0072-0001 IRS Section 6011 Regulations IRS-2007-0072 Section 6011 Regulations Proposed Rule NPRM 2007-09-27T04:00:00Z 2007 9 2007-09-27T04:00:00Z   2024-11-08T03:54:03Z   1 0 09000064802a4e47
IRS-2007-0112-0001 IRS PATENTED TRANSACTIONS IRS-2007-0112 Patented Transactions Proposed Rule NPRM 2007-09-26T04:00:00Z 2007 9 2007-09-26T04:00:00Z 2007-12-27T04:59:59Z 2024-11-07T01:47:56Z E7-18934 1 0 09000064802a0787
IRS-2007-0113-0001 IRS Arbitrage Guidance For Tax-Exempt Bonds IRS-2007-0113 Arbitrage Guidance for Tax-Exempt Bonds Proposed Rule NPRM 2007-09-26T04:00:00Z 2007 9 2007-09-26T04:00:00Z 2007-12-27T04:59:59Z 2024-11-07T01:48:56Z 07-04734 1 0 09000064802a0836
IRS-2007-0068-0062 IRS New Proposed Section 125 Regulations IRS-2007-0068 Income taxes: Employee benefits; cafeteria plans Proposed Rule NPRM 2007-09-26T04:00:00Z 2007 9 2007-09-26T04:00:00Z 2007-11-06T04:59:59Z 2014-01-17T20:40:23Z Z7-14827 0 0 09000064802a082b
IRS-2007-0064-0001 IRS Public inspection of material relating to tax-exempt organizations IRS-2007-0064 Public Inspection of Material Relating to Tax-Exempt Organizations; Correction Proposed Rule NPRM 2007-09-26T04:00:00Z 2007 9 2007-09-26T04:00:00Z   2024-11-07T01:48:56Z E7-18990 1 0 09000064802a0862
IRS-2007-0067-0002 IRS Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 Medical and Accident Insurance Benefits Under Qualified Plans; Correction Proposed Rule NPRM 2007-09-26T04:00:00Z 2007 9 2007-09-26T04:00:00Z   2014-01-17T20:40:23Z E7-18989 0 0 09000064802a07c0
IRS-2007-0054-0001 IRS Reduction of Fuel Excise Tax Evasion IRS-2007-0054 Reduction of Fuel Excise Tax Evasion Proposed Rule   2007-09-25T00:00:00Z 2007 9     2007-11-01T18:10:56Z   0 1 09000064802860bc
IRS-2007-0068-0002 IRS New Proposed Section 125 Regulations IRS-2007-0068 Employee Benefits--Cafeteria Plans; Correction Proposed Rule NPRM 2007-09-21T04:00:00Z 2007 9 2007-09-21T04:00:00Z   2014-01-17T20:38:52Z E7-18608 0 0 090000648029668d
IRS-2007-0068-0061 IRS New Proposed Section 125 Regulations IRS-2007-0068 Employee Benefits--Cafeteria Plans; Hearing Proposed Rule NPRM 2007-09-21T04:00:00Z 2007 9 2007-09-21T04:00:00Z   2014-01-17T20:38:48Z E7-18606 0 0 0900006480296564

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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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