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

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124 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2008 sorted by posted_date descending

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posted_year 1

  • 2008 · 124 ✖

document_type 1

  • Proposed Rule · 124 ✖

agency_id 1

  • IRS · 124 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2008-0085-0001 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income Proposed Rule NPRM 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z 2009-03-31T03:59:59Z 2024-11-12T04:27:44Z E8-30729 1 0 0900006480805ebe
IRS-2008-0107-0002 IRS Employers Annual Federal Tax Return and Modifications to the Deposit Rules IRS-2008-0107 Employers Annual Federal Tax Return and Modifications to the Deposit Rules Proposed Rule NPRM 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z 2009-03-31T03:59:59Z 2024-11-12T04:27:45Z E8-30592 1 0 0900006480805ed8
IRS-2008-0110-0001 IRS Conduit Financing Arrangements IRS-2008-0110 Conduit Financing Arrangements Proposed Rule NPRM 2008-12-22T05:00:00Z 2008 12 2008-12-22T05:00:00Z 2009-03-24T03:59:59Z 2022-03-02T16:41:51Z E8-30301 0 0 09000064807e67e4
IRS-2008-0108-0001 IRS Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions IRS-2008-0108 Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions Proposed Rule NPRM 2008-12-22T05:00:00Z 2008 12 2008-12-22T05:00:00Z 2009-03-24T03:59:59Z 2022-03-02T16:40:34Z E8-30303 0 0 09000064807e67fd
IRS-2008-0112-0002 IRS Guidance Regarding the Treatment of Stock of a Controlled Corporation under Section 355(a)(3)(B) IRS-2008-0112 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) Proposed Rule NPRM 2008-12-15T05:00:00Z 2008 12 2008-12-15T05:00:00Z 2009-03-17T03:59:59Z 2022-03-02T16:42:57Z E8-29545 0 0 09000064807dc086
IRS-2008-0109-0001 IRS Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans IRS-2008-0109 Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans Proposed Rule ANPRM 2008-12-08T05:00:00Z 2008 12 2008-12-08T05:00:00Z 2009-03-10T03:59:59Z 2024-11-07T22:01:30Z E8-28894 1 0 09000064807d1f47
IRS-2008-0104-0001 IRS Witholding Under Internal Revenue Code Section 3402(t) IRS-2008-0104 Withholding Under Internal Revenue Code Section 3402(t) Proposed Rule NPRM 2008-12-05T05:00:00Z 2008 12 2008-12-05T05:00:00Z 2009-03-06T04:59:59Z 2024-11-07T22:01:38Z E8-28789 1 0 09000064807ce036
IRS-2007-0081-0003 IRS Determining the Amount of Taxes Paid for Purposes of Section 901 IRS-2007-0081 Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing Cancellation Proposed Rule NPRM 2008-12-02T05:00:00Z 2008 12 2008-12-02T05:00:00Z   2014-01-18T16:07:06Z E8-28522 0 0 09000064807c8e1c
IRS-2008-0090-0022 IRS Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRS-2008-0090 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Hearing Proposed Rule NPRM 2008-11-28T05:00:00Z 2008 11 2008-11-28T05:00:00Z   2011-06-11T16:34:09Z E8-28212 0 0 09000064807c3a0e
IRS-2008-0087-0005 IRS Employee Stock Purchase Plans Under Internal Revenue Code Section 423 IRS-2008-0087 Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Hearing Proposed Rule NPRM 2008-11-24T05:00:00Z 2008 11 2008-11-24T05:00:00Z   2008-12-20T23:53:21Z E8-27862 0 0 09000064807bd6b7
IRS-2008-0086-0003 IRS SECTION 108 REDUCTION OF TAX ATTRIBUTES FOR S CORPORATION IRS-2008-0086 Section 108 Reduction of Tax Attributes for S Corporations; Hearing Cancellation Proposed Rule NPRM 2008-11-20T05:00:00Z 2008 11 2008-11-20T05:00:00Z   2011-06-11T16:34:07Z E8-27555 0 0 09000064807b362c
IRS-2008-0080-0022 IRS ALCOHOL FUEL AND BIODIESEL IRS-2008-0080 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Hearing Proposed Rule ANPRM 2008-11-20T05:00:00Z 2008 11 2008-11-20T05:00:00Z 2009-01-10T04:59:59Z 2011-06-11T16:34:03Z E8-27556 0 0 09000064807b36b1
IRS-2008-0101-0001 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness Proposed Rule NPRM 2008-11-10T05:00:00Z 2008 11 2008-11-10T05:00:00Z 2009-02-10T04:59:59Z 2024-11-07T21:59:06Z E8-26674 1 0 09000064807a134a
IRS-2008-0075-0003 IRS Election to Expense Certain Refieries IRS-2008-0075 Election To Expense Certain Refineries; Hearing Cancellation Proposed Rule NPRM 2008-11-06T05:00:00Z 2008 11 2008-11-06T05:00:00Z   2011-06-11T16:33:59Z E8-26426 0 0 0900006480797b4b
IRS-2008-0106-0001 IRS SECTION 108(e)(8) APPLICATION TO PARTNERSHIPS IRS-2008-0106 Section 108(e)(8) Application to Partnerships Proposed Rule NPRM 2008-10-31T04:00:00Z 2008 10 2008-10-31T04:00:00Z 2009-01-30T04:59:59Z 2024-11-12T04:25:46Z E8-25851 1 0 0900006480787627
IRS-2008-0100-0001 IRS Infrastructure Improvements Under Section 897 IRS-2008-0100 Infrastructure Improvements Under Section 897 Proposed Rule ANPRM 2008-10-31T04:00:00Z 2008 10 2008-10-31T04:00:00Z 2009-01-30T04:59:59Z 2024-11-12T04:25:44Z E8-26074 1 0 09000064807875ff
IRS-2008-0078-0004 IRS Employer Comparable Contributions to Health Savings Account under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980D, 4980E or 4980G IRS-2008-0078 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G; Hearing Proposed Rule NPRM 2008-10-28T04:00:00Z 2008 10 2008-10-28T04:00:00Z   2011-06-11T16:34:01Z E8-25635 0 0 0900006480780727
IRS-2008-0072-0073 IRS Simplification of Extension Process IRS-2008-0072 Extension of Time for Filing Returns; Hearing Proposed Rule NPRM 2008-10-28T04:00:00Z 2008 10 2008-10-28T04:00:00Z 2008-12-10T04:59:59Z 2011-06-11T16:33:56Z E8-25638 0 0 0900006480780785
IRS-2008-0079-0007 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039; Hearing Proposed Rule NPRM 2008-10-17T04:00:00Z 2008 10 2008-10-17T04:00:00Z   2011-06-11T16:34:02Z E8-24653 0 0 0900006480762dc4
IRS-2008-0103-0001 IRS Request for Information Regarding Sections 101 Through 104 of the Genetic Information Nondiscrimination Act of 2008 IRS-2008-0103 Request for Information Regarding Sections 101 Through 104 of the Genetic Information Nondiscrimination Act of 2008 Proposed Rule NPRM 2008-10-10T04:00:00Z 2008 10 2008-10-10T04:00:00Z 2008-12-10T04:59:59Z 2024-11-07T21:55:56Z E8-24194 1 0 0900006480743998
IRS-2008-0093-0004 IRS Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 Regulations Enabling Elections for Certain Transactions under Section 336(e); Correction Proposed Rule NPRM 2008-10-09T04:00:00Z 2008 10 2008-10-09T04:00:00Z   2008-10-10T12:47:42Z Z8-19603 0 0 09000064807410a8
IRS-2008-0102-0001 IRS Notice to Participants of Consequences of Failing To Defer Receipt of Qualified Retirement Plan Distributions IRS-2008-0102 Notice to Participants of Consequences of Failing To Defer Receipt of Qualified Retirement Plan Distributions; Expansion of Applicable Election Period and Period for Notices Proposed Rule NPRM 2008-10-09T04:00:00Z 2008 10 2008-10-09T04:00:00Z 2009-01-08T04:59:59Z 2024-11-07T21:55:31Z E8-23918 1 0 09000064807410e2
IRS-2008-0043-0006 IRS Capital Costs Incurred to Comply with EPA Sulfur Regulations IRS-2008-0043 Capital Costs Incurred To Comply With EPA Sulfur Regulations; Hearing Cancellation Proposed Rule NPRM 2008-10-07T04:00:00Z 2008 10 2008-10-07T04:00:00Z   2011-06-11T16:33:34Z E8-23656 0 0 090000648073b489
IRS-2008-0095-0002 IRS Public Approval Guidance for Tax-Exempt Bonds IRS-2008-0095 Public Approval Guidance for Tax-Exempt Bonds; Correction Proposed Rule NPRM 2008-10-07T04:00:00Z 2008 10 2008-10-07T04:00:00Z   2011-06-11T16:34:11Z E8-23651 0 0 090000648073b4aa
IRS-2008-0093-0002 IRS Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 Regulations Enabling Elections for Certain Transactions Under Section 336(e); Correction Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:34:11Z E8-22822 0 0 090000648072c503
IRS-2008-0073-0005 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Hearing Cancellation Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:33:57Z E8-22824 0 0 090000648072c513
IRS-2008-0044-0002 IRS Declaratory Judgments - Gift Tax Determinations IRS-2008-0044 Declaratory Judgments--Gift Tax Determinations; Hearing Cancellation Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:33:35Z E8-22825 0 0 090000648072c534
IRS-2008-0092-0002 IRS Transfers by Domestic Corporations that are subject to Section 367(a)(5); Distributions by Domestic Corporations that are Subject to Section 1248(f) IRS-2008-0092 Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f); Correction Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:34:10Z E8-22820 0 0 090000648072c536
IRS-2008-0054-0004 IRS Guidance Under Sections 642 and 643 (Income Ordering Rules) IRS-2008-0054 Guidance Under Sections 642 and 643 (Income Ordering Rules); Hearing Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:33:41Z E8-22823 0 0 090000648072c5c6
IRS-2008-0098-0001 IRS Target Populations Under Section 45D(e)(2) IRS-2008-0098 Targeted Populations Under Section 45D(e)(2) Proposed Rule NPRM 2008-09-24T04:00:00Z 2008 9 2008-09-24T04:00:00Z 2008-12-24T04:59:59Z 2024-11-12T04:22:49Z E8-22481 1 0 0900006480720419
IRS-2007-0020-0009 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock Proposed Rule NPRM 2008-09-17T04:00:00Z 2008 9 2008-09-17T04:00:00Z   2014-01-17T21:04:17Z E8-21005 0 0 090000648070a6c5
IRS-2008-0097-0002 IRS Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With The Respect to Reportable Transaction IRS-2008-0097 Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction Proposed Rule NPRM 2008-09-11T04:00:00Z 2008 9 2008-09-11T04:00:00Z 2008-12-11T04:59:59Z 2024-11-12T04:19:43Z E8-21158 1 0 09000064806ff2f6
IRS-2008-0095-0001 IRS Public Approval Guidance for Tax-Exempt Bonds IRS-2008-0095 Public Approval Guidance for Tax-Exempt Bonds Proposed Rule NPRM 2008-09-09T04:00:00Z 2008 9 2008-09-09T04:00:00Z 2008-12-09T04:59:59Z 2024-11-07T21:54:16Z E8-20771 1 0 09000064806fa8fd
IRS-2008-0096-0001 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990 Proposed Rule NPRM 2008-09-09T04:00:00Z 2008 9 2008-09-09T04:00:00Z 2008-11-11T04:59:59Z 2024-11-12T04:24:23Z E8-20556 1 0 09000064806fa801
IRS-2008-0083-0004 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmer and Fisherman Income Averaging; Correction Proposed Rule NPRM 2008-09-05T04:00:00Z 2008 9 2008-09-05T04:00:00Z   2011-06-11T16:34:05Z E8-20552 0 0 09000064806f28cf
IRS-2008-0080-0004 IRS ALCOHOL FUEL AND BIODIESEL IRS-2008-0080 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Correction Proposed Rule NPRM 2008-08-25T04:00:00Z 2008 8 2008-08-25T04:00:00Z   2011-06-11T16:34:04Z E8-19598 0 0 09000064806d8084
IRS-2008-0093-0001 IRS Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 Regulations Enabling Elections for Certain Transactions Under Section 336(e) Proposed Rule NPRM 2008-08-25T04:00:00Z 2008 8 2008-08-25T04:00:00Z 2008-11-25T04:59:59Z 2024-11-12T04:17:44Z E8-19603 1 0 09000064806d8019
IRS-2008-0092-0001 IRS Transfers by Domestic Corporations that are subject to Section 367(a)(5); Distributions by Domestic Corporations that are Subject to Section 1248(f) IRS-2008-0092 Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f) Proposed Rule NPRM 2008-08-20T04:00:00Z 2008 8 2008-08-20T04:00:00Z 2008-10-21T03:59:59Z 2024-11-12T04:23:55Z E8-18885 1 0 09000064806cf0e9
IRS-2008-0079-0002 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction Proposed Rule NPRM 2008-08-14T04:00:00Z 2008 8 2008-08-14T04:00:00Z   2011-06-11T16:34:02Z E8-18784 0 0 09000064806c3283
IRS-2008-0091-0001 IRS Amendments to New Markets Tax Credit Regulations IRS-2008-0091 Amendments to New Markets Tax Credit Regulations Proposed Rule NPRM 2008-08-11T04:00:00Z 2008 8 2008-08-11T04:00:00Z 2008-11-11T04:59:59Z 2024-11-12T04:19:33Z E8-18442 1 0 09000064806bd487
IRS-2008-0090-0001 IRS Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRS-2008-0090 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions Proposed Rule NPRM 2008-08-07T04:00:00Z 2008 8 2008-08-07T04:00:00Z 2008-11-06T04:59:59Z 2024-11-12T04:18:37Z E8-17953 1 0 09000064806b40bf
IRS-2008-0086-0001 IRS SECTION 108 REDUCTION OF TAX ATTRIBUTES FOR S CORPORATION IRS-2008-0086 Section 108 Reduction of Tax Attributes for S Corporations Proposed Rule NPRM 2008-08-06T04:00:00Z 2008 8 2008-08-06T04:00:00Z 2008-11-05T04:59:59Z 2024-11-12T04:17:03Z E8-17952 1 0 09000064806b15f0
IRS-2008-0089-0001 IRS Rules for Home Construction Contracts IRS-2008-0089 Rules for Home Construction Contracts Proposed Rule NPRM 2008-08-04T04:00:00Z 2008 8 2008-08-04T04:00:00Z 2008-11-04T04:59:59Z 2024-11-12T04:19:42Z E8-17830 1 0 09000064806ac040
IRS-2008-0080-0001 IRS ALCOHOL FUEL AND BIODIESEL IRS-2008-0080 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns Proposed Rule NPRM 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z 2008-10-28T03:59:59Z 2024-11-12T04:23:57Z E8-17270 1 0 090000648069e709
IRS-2008-0087-0001 IRS Employee Stock Purchase Plans Under Internal Revenue Code Section 423 IRS-2008-0087 Employee Stock Purchase Plans Under Internal Revenue Code Section 423 Proposed Rule NPRM 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z 2008-10-28T03:59:59Z 2024-11-12T04:24:02Z E8-17255 1 0 090000648069e751
IRS-2008-0046-0006 IRS Regulations under Section 2642(g) IRS-2008-0046 Regulations Under Section 2642(g); Hearing Proposed Rule NPRM 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z   2011-06-11T16:33:36Z E8-17291 0 0 090000648069e759
IRS-2008-0083-0001 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmer and Fisherman Income Averaging Proposed Rule NPRM 2008-07-22T04:00:00Z 2008 7 2008-07-22T04:00:00Z 2008-10-21T03:59:59Z 2024-11-12T04:17:25Z E8-16664 1 0 090000648068c500
IRS-2008-0013-0007 IRS Tax Return Preparer Penalties Under Sections 6694 and 6695 IRS-2008-0013 Tax Return Preparer Penalties Under Sections 6694 and 6695; Correction Proposed Rule NPRM 2008-07-21T04:00:00Z 2008 7 2008-07-21T04:00:00Z   2011-06-11T16:33:17Z E8-16176 0 0 0900006480689e30
IRS-2008-0079-0001 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039 Proposed Rule NPRM 2008-07-17T04:00:00Z 2008 7 2008-07-17T15:53:57Z 2008-10-16T03:59:59Z 2022-03-02T16:19:36Z E8-16177 0 0 090000648067fa51
IRS-2008-0073-0003 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction Proposed Rule NPRM 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2011-06-11T16:33:56Z E8-16304 0 0 090000648067ca11
IRS-2008-0055-0001 IRS Determining the Amount of Taxes Paid for Purpposes of Section 901 IRS-2008-0055 Determining the Amount of Taxes Paid for Purposes of Section 901 Proposed Rule NPRM 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z 2008-10-15T03:59:59Z 2022-02-28T20:19:30Z E8-16331 0 0 090000648067ca17
IRS-2008-0078-0002 IRS Employer Comparable Contributions to Health Savings Account under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980D, 4980E or 4980G IRS-2008-0078 Guidance Under Sections 642 and 643 (Income Ordering Rules); Correction Proposed Rule NPRM 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2011-06-11T16:34:01Z E8-16178 0 0 090000648067ca6e
IRS-2008-0013-0006 IRS Tax Return Preparer Penalties Under Sections 6694 and 6695 IRS-2008-0013 Tax Return Preparer Penalties; Correction Proposed Rule NPRM 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2008-07-17T13:40:46Z Z8-12898 0 0 090000648067c9f5
IRS-2008-0078-0001 IRS Employer Comparable Contributions to Health Savings Account under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980D, 4980E or 4980G IRS-2008-0078 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G Proposed Rule NPRM 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z 2008-10-15T03:59:59Z 2022-03-02T16:18:53Z E8-16175 0 0 090000648067ca3d
IRS-2008-0077-0001 IRS Postponement of Certain Tax-Related Deadlines by Related Deadlines by Reason of Presidentially Declared Disater or Terroristic or Military Actions IRS-2008-0077 Postponement of Certain Tax-Related Deadlines by Reason of Presidentially Declared Disaster or Terroristic or Military Actions Proposed Rule NPRM 2008-07-15T04:00:00Z 2008 7 2008-07-15T04:00:00Z 2008-10-15T03:59:59Z 2024-11-12T04:18:20Z E8-15939 1 0 0900006480675334
IRS-2008-0060-0001 IRS Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans IRS-2008-0060 Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans Proposed Rule NPRM 2008-07-10T04:00:00Z 2008 7 2008-07-10T04:00:00Z 2008-10-09T03:59:59Z 2022-02-28T20:22:40Z E8-15740 0 0 0900006480663888
IRS-2008-0075-0002 IRS Election to Expense Certain Refieries IRS-2008-0075 Election to Expense Certain Refineries Proposed Rule NPRM 2008-07-09T04:00:00Z 2008 7 2008-07-09T04:00:00Z   2024-11-12T04:19:32Z 08-01424 1 0 0900006480660253
IRS-2008-0074-0002 IRS Elections regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses IRS-2008-0074 Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses Proposed Rule NPRM 2008-07-08T04:00:00Z 2008 7 2008-07-08T04:00:00Z 2008-10-07T03:59:59Z 2022-03-02T16:14:42Z E8-15457 0 0 090000648065d7cf
IRS-2008-0056-0002 IRS Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income. IRS-2008-0056 Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income Proposed Rule NPRM 2008-07-03T04:00:00Z 2008 7 2008-07-03T04:00:00Z   2022-02-28T20:20:16Z E8-14918 0 0 0900006480653979
IRS-2008-0058-0001 IRS Basis of Property Received in Certain Nonrecognition Transactions IRS-2008-0058 Guidance under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions Proposed Rule   2008-07-03T00:00:00Z 2008 7     2022-02-28T20:21:21Z   0 1 090000648065213a
IRS-2008-0073-0002 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns Proposed Rule NPRM 2008-07-02T04:00:00Z 2008 7 2008-07-02T04:00:00Z 2008-10-01T03:59:59Z 2022-03-02T16:13:39Z E8-15047 0 0 0900006480650bf2
IRS-2008-0027-0025 IRS Multiemployer Plan Funding Guidance IRS-2008-0027 Multiemployer Plan Funding Guidance; Correction Proposed Rule NPRM 2008-07-02T04:00:00Z 2008 7 2008-07-02T04:00:00Z   2011-06-11T16:33:23Z E8-15043 0 0 0900006480650b6f
IRS-2008-0072-0001 IRS Simplification of Extension Process IRS-2008-0072 Extension of Time for Filing Returns Proposed Rule NPRM 2008-07-01T04:00:00Z 2008 7 2008-07-01T04:00:00Z   2022-03-02T16:12:45Z E8-14901 0 0 090000648064e178
IRS-2008-0027-0024 IRS Multiemployer Plan Funding Guidance IRS-2008-0027 Multiemployer Plan Funding Guidance; Hearing Proposed Rule NPRM 2008-06-27T04:00:00Z 2008 6 2008-06-27T04:00:00Z   2011-06-11T16:33:24Z E8-14563 0 0 090000648064327c
IRS-2008-0043-0002 IRS Capital Costs Incurred to Comply with EPA Sulfur Regulations IRS-2008-0043 Capital Costs Incurred To Comply With EPA Sulfur Regulations Proposed Rule NPRM 2008-06-27T04:00:00Z 2008 6 2008-06-27T04:00:00Z 2008-09-26T03:59:59Z 2022-02-28T20:12:23Z E8-14708 0 0 0900006480643226
IRS-2008-0058-0004 IRS Basis of Property Received in Certain Nonrecognition Transactions IRS-2008-0058 Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions Proposed Rule NPRM 2008-06-24T04:00:00Z 2008 6 2008-06-24T04:00:00Z 2008-09-23T03:59:59Z 2022-02-28T20:21:52Z E8-14170 0 0 0900006480639ac7
IRS-2008-0059-0001 IRS Accrual Rules for Defined Benefit Plans IRS-2008-0059 Accrual Rules for Defined Benefit Plans Proposed Rule NPRM 2008-06-18T04:00:00Z 2008 6 2008-06-18T04:00:00Z 2008-09-17T03:59:59Z 2022-02-28T20:22:17Z E8-13788 0 0 090000648062ca18
IRS-2008-0054-0001 IRS Guidance Under Sections 642 and 643 (Income Ordering Rules) IRS-2008-0054 Guidance Under Sections 642 and 643 (Income Ordering Rules) Proposed Rule NPRM 2008-06-18T04:00:00Z 2008 6 2008-06-18T04:00:00Z 2008-09-17T03:59:59Z 2022-02-28T20:19:01Z E8-13611 0 0 090000648062ca38
IRS-2008-0013-0001 IRS Tax Return Preparer Penalties Under Sections 6694 and 6695 IRS-2008-0013 Tax Return Preparer Penalties Under Sections 6694 and 6695 Proposed Rule NPRM 2008-06-17T04:00:00Z 2008 6 2008-06-17T04:00:00Z 2008-08-19T03:59:59Z 2022-02-28T19:35:11Z E8-12898 0 0 090000648062a6bd
IRS-2008-0048-0001 IRS Alternative Simplified Credit under Section 41(c)(5) IRS-2008-0048 Alternative Simplified Credit under Section 41(c)(5) Proposed Rule NPRM 2008-06-17T04:00:00Z 2008 6 2008-06-17T04:00:00Z 2008-09-16T03:59:59Z 2022-02-28T20:16:28Z 08-01363 0 0 090000648062a606
IRS-2007-0117-0013 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2007-0117 Guidance Regarding Foreign Base Company Sales Income; Hearing Proposed Rule NPRM 2008-06-09T04:00:00Z 2008 6 2008-06-09T04:00:00Z   2022-03-18T19:56:04Z E8-12875 0 0 0900006480619566
IRS-2008-0044-0001 IRS Declaratory Judgments - Gift Tax Determinations IRS-2008-0044 Declaratory Judgments--Gift Tax Determinations Proposed Rule NPRM 2008-06-09T04:00:00Z 2008 6 2008-06-09T04:00:00Z 2008-09-09T03:59:59Z 2022-02-28T20:12:55Z E8-12894 0 0 0900006480619557
IRS-2008-0071-0001 IRS Qualified Nonpersonal Use Vehicles IRS-2008-0071 Qualified Nonpersonal Use Vehicles Proposed Rule NPRM 2008-06-09T04:00:00Z 2008 6 2008-06-09T04:00:00Z 2008-09-09T03:59:59Z 2022-03-02T16:12:08Z E8-12805 0 0 09000064806195a6
IRS-2008-0040-0001 IRS Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations IRS-2008-0040 Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations Proposed Rule NPRM 2008-05-27T04:00:00Z 2008 5 2008-05-27T04:00:00Z   2022-02-28T20:09:07Z E8-11647 0 0 0900006480600f11
IRS-2008-0022-0001 IRS Contributed Property IRS-2008-0022 Contributed Property Proposed Rule NPRM 2008-05-19T04:00:00Z 2008 5 2008-05-19T04:00:00Z 2008-08-19T03:59:59Z 2022-02-28T19:40:21Z E8-11174 0 0 09000064805f25d1
IRS-2008-0070-0001 IRS Withdrawal of Regulations Under Old Section 6323(b)(10);Correction IRS-2008-0070 Withdrawal of Regulations Under Old Section 6323(b)(10); Correction Proposed Rule   2008-05-14T00:00:00Z 2008 5     2024-11-12T04:14:58Z   0 1 09000064805b7e6f
IRS-2008-0002-0023 IRS Hybrid retirement plans IRS-2008-0002 Hybrid Retirement Plans; Hearing Proposed Rule NPRM 2008-05-02T04:00:00Z 2008 5 2008-05-02T04:00:00Z   2011-06-11T16:33:07Z E8-09647 0 0 0900006480541ab3
IRS-2007-0117-0003 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2007-0117 Guidance Regarding Foreign Base Company Sales Income; Correction Proposed Rule NPRM 2008-05-02T04:00:00Z 2008 5 2008-05-02T04:00:00Z   2024-11-12T04:12:55Z E8-09646 1 0 0900006480541a8c
IRS-2008-0069-0001 IRS Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons IRS-2008-0069 Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons Proposed Rule NPRM 2008-04-28T04:00:00Z 2008 4 2008-04-28T04:00:00Z 2008-07-29T03:59:59Z 2024-11-12T04:13:43Z E8-09147 1 0 0900006480537e95
IRS-2008-0002-0024 IRS Hybrid retirement plans IRS-2008-0002 Hybrid Retirement Plans; Correction Proposed Rule NPRM 2008-04-25T04:00:00Z 2008 4 2008-04-25T04:00:00Z   2011-06-11T16:33:08Z E8-09026 0 0 0900006480532ba1
IRS-2008-0045-0001 IRS Gross Estate; Election to Value on Alternate Valuation Date IRS-2008-0045 Gross Estate; Election to Value on Alternate Valuation Date Proposed Rule NPRM 2008-04-25T04:00:00Z 2008 4 2008-04-25T04:00:00Z 2008-07-25T03:59:59Z 2024-11-12T04:13:15Z E8-09025 1 0 0900006480532c67
IRS-2008-0003-0018 IRS Measurement of assets and liabilities for pension funding purposes IRS-2008-0003 Measurement of Assets and Liabilities for Pension Funding Purposes; Hearing Proposed Rule NPRM 2008-04-23T04:00:00Z 2008 4 2008-04-23T04:00:00Z   2011-06-11T16:33:09Z E8-08816 0 0 090000648052271f
IRS-2007-0147-0007 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; Hearing Proposed Rule NPRM 2008-04-23T04:00:00Z 2008 4 2008-04-23T04:00:00Z   2024-11-12T04:13:09Z E8-08815 1 0 0900006480522708
IRS-2007-0142-0003 IRS Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable IRS-2007-0142 Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable Proposed Rule NPRM 2008-04-23T04:00:00Z 2008 4 2008-04-23T04:00:00Z   2024-11-12T04:13:10Z E8-08817 1 0 0900006480522725
IRS-2008-0046-0001 IRS Regulations under Section 2642(g) IRS-2008-0046 Regulations Under Section 2642(g) Proposed Rule NPRM 2008-04-17T04:00:00Z 2008 4 2008-04-17T04:00:00Z 2008-07-17T03:59:59Z 2022-02-28T20:14:35Z E8-08033 0 0 090000648050c2c2
IRS-2008-0065-0001 IRS Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien IRS-2008-0065 Withdrawal of Regulations Under Old Section 6323(b)(10) Proposed Rule NPRM 2008-04-17T04:00:00Z 2008 4 2008-04-17T04:00:00Z 2008-06-17T03:59:59Z 2022-02-28T20:24:33Z E8-08082 0 0 090000648050c219
IRS-2007-0117-0002 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2007-0117 Guidance Regarding Foreign Base Company Sales Income; Correction Proposed Rule ANPRM 2008-04-15T04:00:00Z 2008 4 2008-04-15T04:00:00Z   2024-11-12T04:12:30Z E8-08031 1 0 0900006480508b91
IRS-2008-0002-0022 IRS Hybrid retirement plans IRS-2008-0002 Income Taxes: Hybrid Retirement Plans; Correction Proposed Rule NPRM 2008-04-15T04:00:00Z 2008 4 2008-04-15T04:00:00Z 2008-03-28T03:59:59Z 2008-04-23T14:36:44Z Z7-25025 0 0 0900006480508b63
IRS-2008-0035-0001 IRS Determination of minimum required pension contributions IRS-2008-0035 Determination of Minimum Required Pension Contributions Proposed Rule NPRM 2008-04-15T04:00:00Z 2008 4 2008-04-15T04:00:00Z 2008-07-15T03:59:59Z 2024-11-12T04:12:58Z 08-01133 1 0 0900006480508b59
IRS-2007-0114-0004 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance Regarding Deduction and Capitalization ofExpenditures Related to Tangible Property; Correction Proposed Rule NPRM 2008-04-15T04:00:00Z 2008 4 2008-04-15T04:00:00Z 2008-06-10T03:59:59Z 2024-11-12T04:12:29Z Z8-04466 1 0 0900006480508bde
IRS-2008-0053-0005 IRS Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock IRS-2008-0053 Amendment of Matching Rule for Certain Gains on Member Stock; Guidance; Correction Proposed Rule NPRM 2008-04-11T04:00:00Z 2008 4 2008-04-11T04:00:00Z 2008-06-06T03:59:59Z 2011-04-01T10:44:56Z Z8-04571 0 0 09000064804a50cb
IRS-2007-0114-0003 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction Proposed Rule NPRM 2008-04-10T04:00:00Z 2008 4 2008-04-10T04:00:00Z   2024-11-07T21:52:48Z E8-07515 1 0 09000064804a3313
IRS-2008-0027-0001 IRS Multiemployer Plan Funding Guidance IRS-2008-0027 Multiemployer Plan Funding Guidance; Correction Proposed Rule NPRM 2008-04-10T04:00:00Z 2008 4 2008-04-10T04:00:00Z   2024-11-07T21:52:48Z E8-07558 1 0 09000064804a32e2
IRS-2008-0009-0008 IRS Employment Tax Adjustments IRS-2008-0009 Employment Tax Adjustments; Hearing Proposed Rule NPRM 2008-04-07T04:00:00Z 2008 4 2008-04-07T04:00:00Z   2011-06-11T16:33:14Z E8-07224 0 0 0900006480465985
IRS-2008-0014-0003 IRS GUIDANCE UNDER SECTION 664 REGARDING THE EFFECT OF UNRELATED BUSINESS TAXABLE INCOME ON CHARITABLE REMAINDER TRUSTS IRS-2008-0014 Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Hearing Proposed Rule NPRM 2008-04-07T04:00:00Z 2008 4 2008-04-07T04:00:00Z   2011-06-11T16:33:18Z E8-07225 0 0 09000064804659df
IRS-2008-0068-0001 IRS Travel Expenses of State Legislators IRS-2008-0068 Travel Expenses of State Legislators Proposed Rule NPRM 2008-03-31T04:00:00Z 2008 3 2008-03-31T04:00:00Z   2024-11-07T21:51:52Z E8-06500 1 0 0900006480414848
IRS-2007-0126-0004 IRS Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Hearing Cancellation Proposed Rule NPRM 2008-03-28T04:00:00Z 2008 3 2008-03-28T04:00:00Z   2022-04-05T14:52:28Z E8-06306 0 0 090000648040d200
IRS-2008-0023-0001 IRS Treatment of Overall Foreign and Domestic Losses IRS-2008-0023 Treatment of Overall Foreign and Domestic Losses; Hearing Proposed Rule NPRM 2008-03-28T04:00:00Z 2008 3 2008-03-28T04:00:00Z   2024-11-07T21:51:54Z E8-06307 1 0 090000648040d271
IRS-2007-0145-0033 IRS Automatic Contribution Arrangements IRS-2007-0145 Automatic Contribution Arrangements; Hearing Proposed Rule NPRM 2008-03-28T04:00:00Z 2008 3 2008-03-28T04:00:00Z   2022-04-05T15:23:33Z E8-06308 0 0 090000648040d2ee
IRS-2008-0067-0001 IRS Disclosure of Return Information in Connection with Written Contracts Among the IRS, Whistleblowers, & Legal Representatives of Whistleblowers IRS-2008-0067 Disclosure of Return Information in Connection With Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers Proposed Rule NPRM 2008-03-25T04:00:00Z 2008 3 2008-03-25T04:00:00Z   2024-11-07T21:51:47Z E8-06040 1 0 0900006480407953

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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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