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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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