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

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

56 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2009 sorted by posted_date descending

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posted_year 1

  • 2009 · 56 ✖

document_type 1

  • Proposed Rule · 56 ✖

agency_id 1

  • IRS · 56 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2009-0039-0002 IRS Use of Controlled Corporations To Avoid the Application of Section 304 IRS-2009-0039 Use of Controlled Corporations To Avoid the Application of Section 304 Proposed Rule NPRM 2009-12-30T05:00:00Z 2009 12 2009-12-30T05:00:00Z 2010-03-31T03:59:59Z 2024-11-07T22:12:15Z E9-30863 1 0 0900006480a741c1
IRS-2009-0032-0004 IRS Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions IRS-2009-0032 Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions; Correction Proposed Rule NPRM 2009-12-23T05:00:00Z 2009 12 2009-12-23T05:00:00Z   2011-06-11T16:34:44Z E9-30551 0 0 0900006480a7070c
IRS-2009-0037-0001 IRS Basis Reporting by Securities Brokers & Basis Determination for Stock IRS-2009-0037 Basis Reporting by Securities Brokers and Basis Determination for Stock Proposed Rule NPRM 2009-12-17T05:00:00Z 2009 12 2009-12-17T05:00:00Z 2010-02-09T04:59:59Z 2024-11-12T04:48:15Z E9-29855 1 0 0900006480a6c9b8
IRS-2009-0036-0001 IRS Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974; Hearing IRS-2009-0036 Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974; Hearing Proposed Rule NPRM 2009-12-15T05:00:00Z 2009 12 2009-12-15T05:00:00Z 2010-01-26T04:59:59Z 2024-11-12T04:49:11Z E9-29752 1 0 0900006480a6aff2
IRS-2009-0031-0001 IRS Regulations Under Section 7430 Regarding Miscellaneous Changes Made by TRA 97 and RRA 98 IRS-2009-0031 Regulations Under I.R.C. Section 7430 Relating to Awards of Administrative Costs and Attorneys Fees Proposed Rule NPRM 2009-11-25T05:00:00Z 2009 11 2009-11-25T05:00:00Z 2010-02-09T04:59:59Z 2024-11-12T04:49:10Z E9-27948 1 0 0900006480a5e938
IRS-2009-0032-0001 IRS Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions IRS-2009-0032 Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions Proposed Rule NPRM 2009-11-24T05:00:00Z 2009 11 2009-11-24T05:00:00Z 2010-01-26T04:59:59Z 2022-02-28T19:18:18Z E9-28076 0 0 0900006480a5d887
IRS-2009-0018-0016 IRS Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations IRS-2009-0018 Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations; Hearing Proposed Rule NPRM 2009-11-19T05:00:00Z 2009 11 2009-11-19T05:00:00Z 2009-12-10T04:59:59Z 2011-06-11T16:34:35Z E9-27773 0 0 0900006480a5ab35
IRS-2007-0062-0042 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; Correction Proposed Rule NPRM 2009-11-13T05:00:00Z 2009 11 2009-11-13T05:00:00Z   2014-01-17T21:32:17Z E9-27215 0 0 0900006480a56d61
IRS-2008-0086-0006 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 2009-10-30T04:00:00Z 2009 10 2009-10-30T04:00:00Z   2013-08-11T01:30:26Z E9-26152 0 0 0900006480a4e5a1
IRS-2009-0017-0005 IRS Election of Reduced Research Credit Under Section 280C(c)(3) IRS-2009-0017 Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation Proposed Rule NPRM 2009-10-27T04:00:00Z 2009 10 2009-10-27T04:00:00Z   2011-06-11T16:34:35Z E9-25743 0 0 0900006480a4c072
IRS-2009-0020-0004 IRS Disregarded Entities And Excise Taxes IRS-2009-0020 Disregarded Entities and Excise Taxes; Correction Proposed Rule NPRM 2009-10-14T04:00:00Z 2009 10 2009-10-14T04:00:00Z   2011-06-11T16:34:36Z E9-24655 0 0 0900006480a4181a
IRS-2009-0029-0001 IRS Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 IRS-2009-0029 Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 Proposed Rule NPRM 2009-10-07T04:00:00Z 2009 10 2009-10-07T04:00:00Z 2010-01-06T04:59:59Z 2024-11-07T22:11:21Z E9-24112 1 0 0900006480a3dcbc
IRS-2008-0103-0018 IRS Request for Information Regarding Sections 101 Through 104 of the Genetic Information Nondiscrimination Act of 2008 IRS-2008-0103 Genetic Information Nondiscrimination Act Proposed Rule NPRM 2009-10-07T04:00:00Z 2009 10 2009-10-07T04:00:00Z 2010-01-06T04:59:59Z 2011-06-11T16:34:16Z E9-22512 0 0 0900006480a3dc24
IRS-2009-0021-0004 IRS Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization IRS-2009-0021 Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction Proposed Rule NPRM 2009-10-01T04:00:00Z 2009 10 2009-10-01T04:00:00Z   2011-06-11T16:34:38Z E9-23645 0 0 0900006480a34d99
IRS-2009-0028-0001 IRS Clarification of Controlled Group Qualification Rules IRS-2009-0028 Clarification of Controlled Group Qualification Rules Proposed Rule NPRM 2009-09-29T04:00:00Z 2009 9 2009-09-29T04:00:00Z 2009-12-29T04:59:59Z 2024-11-07T22:07:23Z E9-23396 1 0 0900006480a30b9f
IRS-2009-0025-0002 IRS Definition of Omission From Gross Income IRS-2009-0025 Definition of Omission From Gross Income Proposed Rule NPRM 2009-09-28T04:00:00Z 2009 9 2009-09-28T04:00:00Z 2009-12-29T04:59:59Z 2024-11-12T04:45:27Z E9-23423 1 0 0900006480a2ea94
IRS-2009-0027-0001 IRS Contingent Fees Under Circular 230 IRS-2009-0027 Contingent Fees Under Circular 230; Hearing Cancellation Proposed Rule NPRM 2009-09-25T04:00:00Z 2009 9 2009-09-25T04:00:00Z   2024-11-12T04:44:27Z E9-23159 1 0 0900006480a2c21a
IRS-2007-0062-0038 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 ANPRM 2009-09-24T04:00:00Z 2009 9 2009-09-24T04:00:00Z 2009-12-24T04:59:59Z 2024-11-12T04:43:08Z E9-22866 1 0 0900006480a2b115
IRS-2009-0022-0001 IRS Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes IRS-2009-0022 Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes Proposed Rule NPRM 2009-09-16T04:00:00Z 2009 9 2009-09-16T04:00:00Z 2009-12-16T04:59:59Z 2024-11-12T04:45:11Z E9-22258 1 0 0900006480a2470a
IRS-2009-0023-0001 IRS Damages Received on Account of Personal Physical Injuries or Physical Sickness IRS-2009-0023 Damages Received on Account of Personal Physical Injuries or Physical Sickness Proposed Rule NPRM 2009-09-15T04:00:00Z 2009 9 2009-09-15T04:00:00Z 2009-12-15T04:59:59Z 2024-11-12T04:43:31Z E9-22221 1 0 0900006480a23738
IRS-2009-0020-0001 IRS Disregarded Entities And Excise Taxes IRS-2009-0020 Disregarded Entities and Excise Taxes Proposed Rule NPRM 2009-09-14T04:00:00Z 2009 9 2009-09-14T04:00:00Z 2009-12-15T04:59:59Z 2024-11-12T04:41:04Z E9-21986 1 0 0900006480a22274
IRS-2009-0019-0001 IRS GENERATION-SKIPPING TRANSFERS SEC. 6011REGULATIONS & AMENDMENTS TO THE SEC. 6112 REGULATIONS IRS-2009-0019 Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations Proposed Rule NPRM 2009-09-11T04:00:00Z 2009 9 2009-09-11T04:00:00Z 2009-12-11T04:59:59Z 2024-11-12T04:42:30Z E9-21665 1 0 0900006480a1e765
IRS-2009-0021-0001 IRS Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization IRS-2009-0021 Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization Proposed Rule NPRM 2009-09-04T04:00:00Z 2009 9 2009-09-04T04:00:00Z 2009-12-05T04:59:59Z 2024-11-07T22:05:29Z E9-21323 1 0 0900006480a1d350
IRS-2009-0018-0001 IRS Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations IRS-2009-0018 Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations Proposed Rule NPRM 2009-08-10T04:00:00Z 2009 8 2009-08-10T04:00:00Z 2009-11-04T04:59:59Z 2024-11-12T04:36:12Z   1 0 0900006480a043cd
IRS-2009-0015-0002 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations Proposed Rule   2009-08-05T00:00:00Z 2009 8     2014-01-18T16:56:35Z   0 1 0900006480a017b0
IRS-2009-0016-0001 IRS Taxpayer Assistance Orders IRS-2009-0016 Taxpayer Assistance Orders Proposed Rule NPRM 2009-07-27T04:00:00Z 2009 7 2009-07-27T04:00:00Z 2009-10-27T03:59:59Z 2024-11-12T04:41:10Z E9-17747 1 0 09000064809fb49b
IRS-2009-0017-0001 IRS Election of Reduced Research Credit Under Section 280C(c)(3) IRS-2009-0017 Election of Reduced Research Credit Under Section 280C(c)(3) Proposed Rule NPRM 2009-07-16T04:00:00Z 2009 7 2009-07-16T04:00:00Z 2009-10-15T03:59:59Z 2022-02-25T19:50:34Z E9-16887 0 0 09000064809f3308
IRS-2008-0085-0005 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income Proposed Rule NPRM 2009-07-09T04:00:00Z 2009 7 2009-07-09T04:00:00Z   2011-06-11T16:34:06Z E9-16192 0 0 09000064809ed1ef
IRS-2009-0015-0001 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction Proposed Rule NPRM 2009-06-25T04:00:00Z 2009 6 2009-06-25T04:00:00Z   2022-02-25T19:49:10Z E9-14927 0 0 09000064809df6c0
IRS-2009-0013-0002 IRS Guidance Under Section 7874 Regarding Surrogate Foreign Corporations IRS-2009-0013 Guidance Under Section 7874 Regarding Surrogate Foreign Corporations Proposed Rule NPRM 2009-06-12T04:00:00Z 2009 6 2009-06-12T04:00:00Z 2009-09-11T03:59:59Z 2022-02-25T19:48:31Z E9-13769 0 0 09000064809cdae8
IRS-2009-0009-0003 IRS Section 2036- Graduated Retained Interests IRS-2009-0009 Section 2036-Graduated Retained Interests; Correction Proposed Rule NPRM 2009-06-03T04:00:00Z 2009 6 2009-06-03T04:00:00Z   2011-06-11T16:34:28Z E9-12855 0 0 09000064809c412c
IRS-2009-0006-0003 IRS Tax Avoidance Transactions IRS-2009-0006 Tax Avoidance Transactions; Hearing Cancellation Proposed Rule NPRM 2009-05-27T04:00:00Z 2009 5 2009-05-27T04:00:00Z   2011-06-11T16:34:27Z E9-12167 0 0 09000064809b8f1d
IRS-2009-0012-0001 IRS Suspension or Reduction of Safe Harbor Nonelective Contributions IRS-2009-0012 Suspension or Reduction of Safe Harbor Nonelective Contributions Proposed Rule ANPRM 2009-05-18T04:00:00Z 2009 5 2009-05-18T04:00:00Z 2009-08-18T03:59:59Z 2022-02-25T19:43:14Z E9-11481 0 0 090000648099c469
IRS-2009-0011-0002 IRS Use of Acturial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests IRS-2009-0011 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests Proposed Rule NPRM 2009-05-07T04:00:00Z 2009 5 2009-05-07T04:00:00Z 2009-08-06T03:59:59Z 2024-11-07T22:06:28Z E9-10110 1 0 090000648097c167
IRS-2009-0010-0002 IRS Allocation and Reporting of Mortgage Insurance Premiums IRS-2009-0010 Allocation and Reporting of Mortgage Insurance Premiums Proposed Rule NPRM 2009-05-07T04:00:00Z 2009 5 2009-05-07T04:00:00Z 2009-08-06T03:59:59Z 2024-11-07T22:06:38Z E9-10664 1 0 090000648097c1ff
IRS-2009-0009-0001 IRS Section 2036- Graduated Retained Interests IRS-2009-0009 Section 2036-Graduated Retained Interests Proposed Rule NPRM 2009-04-30T04:00:00Z 2009 4 2009-04-30T04:00:00Z 2009-07-30T03:59:59Z 2022-02-25T19:39:57Z E9-10003 0 0 090000648096fd37
IRS-2009-0008-0001 IRS Request for Information for Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRS-2009-0008 Request for Information Regarding the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 Proposed Rule NPRM 2009-04-28T04:00:00Z 2009 4 2009-04-28T04:00:00Z 2009-05-29T03:59:59Z 2022-02-25T19:39:19Z E9-09629 0 0 090000648096e388
IRS-2009-0007-0001 IRS Determination of Distributive Share When a Partner's Interest Changes IRS-2009-0007 Determination of Distributive Share When a Partner's Interest Changes Proposed Rule NPRM 2009-04-14T04:00:00Z 2009 4 2009-04-14T04:00:00Z 2009-07-14T03:59:59Z 2022-02-25T19:38:49Z E9-08438 0 0 0900006480952d57
IRS-2008-0085-0004 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation Proposed Rule NPRM 2009-04-09T04:00:00Z 2009 4 2009-04-09T04:00:00Z   2011-06-11T16:34:07Z E9-08134 0 0 090000648094bce2
IRS-2008-0085-0002 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income Proposed Rule NPRM 2009-03-20T04:00:00Z 2009 3 2009-03-20T04:00:00Z   2011-06-11T16:34:06Z E9-05892 0 0 09000064809227e8
IRS-2008-0104-0167 IRS Witholding Under Internal Revenue Code Section 3402(t) IRS-2008-0104 Withholding Under Internal Revenue Code Section 3402(t); Hearing Proposed Rule NPRM 2009-03-19T04:00:00Z 2009 3 2009-03-19T04:00:00Z 2009-03-26T03:59:59Z 2011-06-11T16:34:17Z E9-05951 0 0 090000648091fb36
IRS-2009-0003-0002 IRS Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities IRS-2009-0003 Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities; Correction Proposed Rule NPRM 2009-03-05T05:00:00Z 2009 3 2009-03-05T05:00:00Z   2011-06-11T16:34:25Z E9-04657 0 0 09000064808ebbe6
IRS-2007-0046-0008 IRS Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 IRS-2007-0046 Section 482; Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction Proposed Rule NPRM 2009-03-05T05:00:00Z 2009 3 2009-03-05T05:00:00Z   2014-01-18T16:54:28Z E9-04687 0 0 09000064808ebbcc
IRS-2008-0104-0032 IRS Witholding Under Internal Revenue Code Section 3402(t) IRS-2008-0104 Withholding Under Internal Revenue Code Section 3402(t) Correction Proposed Rule NPRM 2009-02-23T05:00:00Z 2009 2 2009-02-23T05:00:00Z   2011-06-11T16:34:18Z Z8-28789 0 0 09000064808b7f9c
IRS-2008-0109-0004 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; Correction Proposed Rule NPRM 2009-02-18T05:00:00Z 2009 2 2009-02-18T05:00:00Z   2011-06-11T16:34:21Z E9-03323 0 0 090000648085de90
IRS-2009-0006-0001 IRS Tax Avoidance Transactions IRS-2009-0006 Tax Avoidance Transactions Proposed Rule NPRM 2009-02-13T05:00:00Z 2009 2 2009-02-13T05:00:00Z 2009-05-15T03:59:59Z 2024-11-12T04:29:44Z E9-03069 1 0 0900006480856819
IRS-2008-0102-0010 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; Hearing Cancellation Proposed Rule NPRM 2009-02-12T05:00:00Z 2009 2 2009-02-12T05:00:00Z   2011-06-11T16:34:15Z E9-03066 0 0 090000648085450c
IRS-2009-0004-0001 IRS Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1) IRS-2009-0004 Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1) Proposed Rule NPRM 2009-02-11T05:00:00Z 2009 2 2009-02-11T05:00:00Z 2009-05-13T03:59:59Z 2024-11-12T04:29:41Z E9-02836 1 0 09000064808523dd
IRS-2008-0106-0005 IRS SECTION 108(e)(8) APPLICATION TO PARTNERSHIPS IRS-2008-0106 Section 108(e)(8) Application to Partnerships; Hearing Cancellation Proposed Rule NPRM 2009-02-11T05:00:00Z 2009 2 2009-02-11T05:00:00Z   2011-06-11T16:34:20Z E9-02830 0 0 0900006480852571
IRS-2008-0013-0055 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 2009-01-30T05:00:00Z 2009 1 2009-01-30T05:00:00Z   2009-01-30T18:08:55Z   0 0 090000648083c4c1
IRS-2009-0003-0001 IRS Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities IRS-2009-0003 Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities Proposed Rule NPRM 2009-01-21T05:00:00Z 2009 1 2009-01-21T05:00:00Z 2009-04-22T03:59:59Z 2024-11-12T04:31:25Z E9-01100 1 0 0900006480829321
IRS-2008-0112-0005 IRS Guidance Regarding the Treatment of Stock of a Controlled Corporation under Section 355(a)(3)(B) IRS-2008-0112 Guidance Regarding Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction Proposed Rule NPRM 2009-01-21T05:00:00Z 2009 1 2009-01-21T05:00:00Z   2011-06-11T16:34:23Z E9-01104 0 0 09000064808293fd
IRS-2009-0002-0001 IRS Section 707 Regarding Disguised Sales, Generally IRS-2009-0002 Section 707 Regarding Disguised Sales, Generally Proposed Rule NPRM 2009-01-21T05:00:00Z 2009 1 2009-01-21T05:00:00Z   2024-11-12T04:30:42Z E9-01101 1 0 0900006480829429
IRS-2009-0001-0001 IRS HIGHWAY USE TAX; SOLD VEHICLES AND ELECTRONICS IRS-2009-0001 Highway Use Tax; Sold Vehicles and Electronic Filing Proposed Rule NPRM 2009-01-16T05:00:00Z 2009 1 2009-01-16T05:00:00Z 2009-04-17T03:59:59Z 2024-11-12T04:27:56Z E9-00857 1 0 090000648082336f
IRS-2008-0104-0005 IRS Witholding Under Internal Revenue Code Section 3402(t) IRS-2008-0104 Withholding Under Internal Revenue Code Section 3402(t); Correction Proposed Rule NPRM 2009-01-08T05:00:00Z 2009 1 2009-01-08T05:00:00Z 2009-03-06T04:59:59Z 2011-06-11T16:34:17Z E9-85 0 0 09000064808151ee
IRS-2007-0046-0004 IRS Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 IRS-2007-0046 Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement, Proposed Rule NPRM 2009-01-05T05:00:00Z 2009 1 2009-01-05T05:00:00Z 2009-04-07T03:59:59Z 2024-11-12T04:30:14Z E8-30712 1 0 090000648081508a

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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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