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

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79 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2011 sorted by posted_date descending

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posted_year 1

  • 2011 · 79 ✖

document_type 1

  • Proposed Rule · 79 ✖

agency_id 1

  • IRS · 79 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2007-0114-0037 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance Regarding Deduction and Capitalization ofExpenditures Related to Tangible Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-12-27T05:00:00Z 2011 12 2011-12-27T05:00:00Z 2012-03-27T03:59:59Z 2024-11-11T21:36:13Z 2011-32246 1 0 0900006480f89838
IRS-2011-0050-0001 IRS Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method IRS-2011-0050 Use of Differential Income Stream as Application of Income Method and as Consideration in Assessing Best Method Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-12-23T05:00:00Z 2011 12 2011-12-23T05:00:00Z 2012-03-23T03:59:59Z 2022-02-23T17:51:21Z 2011-32730 0 0 0900006480f8886f
IRS-2011-0048-0002 IRS Reporting of Specified Foreign Financial Assets IRS-2011-0048 Reporting of Specified Foreign Financial Assets Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z 2012-02-18T04:59:59Z 2024-11-07T01:39:41Z 2011-32254 1 0 0900006480f85a49
IRS-2011-0049-0001 IRS Corporate Reorganizations: Guidance on Measurement of Continuity of Interest IRS-2011-0049 Corporate Reorganizations: Guidance on Measurement of Continuity of Interest Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z 2012-03-20T03:59:59Z 2024-11-07T01:39:39Z 2011-32079 1 0 0900006480f85a0d
IRS-2011-0044-0003 IRS Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options IRS-2011-0044 Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options: Correction Proposed Rule Correction 2011-12-16T05:00:00Z 2011 12 2011-12-16T05:00:00Z   2014-01-17T21:41:14Z 2011-32316 0 0 0900006480f846b8
IRS-2007-0098-0039 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 Section 67 Limitations on Estates or Trusts; Correction Proposed Rule Correction 2011-12-16T05:00:00Z 2011 12 2011-12-16T05:00:00Z   2024-11-11T21:36:12Z 2011-32280 1 0 0900006480f84748
IRS-2011-0043-0002 IRS Application of the Segregation Rules to Small Shareholders IRS-2011-0043 Application of Segregation Rules to Small Shareholders: Correction Proposed Rule Correction 2011-12-16T05:00:00Z 2011 12 2011-12-16T05:00:00Z   2014-01-17T21:41:14Z 2011-32313 0 0 0900006480f8467f
IRS-2007-0098-0037 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation Proposed Rule Public Hearing 2011-12-13T05:00:00Z 2011 12 2011-12-13T05:00:00Z   2024-11-11T21:35:49Z 2011-31855 1 0 0900006480f8130f
IRS-2011-0039-0002 IRS Determination of Governmental Plan Status IRS-2011-0039 Determination of Governmental Plan Status; Correction Proposed Rule Correction 2011-12-08T05:00:00Z 2011 12 2011-12-08T05:00:00Z   2014-01-18T15:02:30Z 2011-31464 0 0 0900006480f7df9a
IRS-2011-0040-0002 IRS Indian Tribal Governmental Plans IRS-2011-0040 Indian Tribal Governmental Plans; Correction Proposed Rule Correction 2011-12-08T05:00:00Z 2011 12 2011-12-08T05:00:00Z   2014-01-18T15:03:15Z 2011-31463 0 0 0900006480f7e00f
IRS-2011-0047-0002 IRS Treasury Inflation-Protected Securities Issued at a Premium IRS-2011-0047 Treasury Inflation-Protected Securities Issued at a Premium Proposed Rule   2011-12-05T05:00:00Z 2011 12 2011-12-05T05:00:00Z 2012-03-06T04:59:59Z 2014-01-18T16:55:30Z 2011-31176 0 0 0900006480f7b60d
IRS-2011-0045-0001 IRS Passive Activity Losses and Credits Limited; Material Participation of Limited Partners IRS-2011-0045 Passive Activity Losses and Credits Limited Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-28T05:00:00Z 2011 11 2011-11-28T05:00:00Z 2012-02-28T04:59:59Z 2022-02-23T17:47:26Z 2011-30611 0 0 0900006480f7442b
IRS-2011-0044-0001 IRS Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options IRS-2011-0044 Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-25T05:00:00Z 2011 11 2011-11-25T05:00:00Z 2012-02-24T04:59:59Z 2022-02-23T17:46:03Z 2011-30383 0 0 0900006480f735f5
IRS-2011-0043-0001 IRS Application of the Segregation Rules to Small Shareholders IRS-2011-0043 Application of the Segregation Rules to Small Shareholders Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-23T05:00:00Z 2011 11 2011-11-23T05:00:00Z 2012-02-22T04:59:59Z 2024-11-07T21:53:36Z 2011-30290 1 0 0900006480f72067
IRS-2011-0037-0002 IRS Income of Foreign Governments and International Organizations IRS-2011-0037 Income of Foreign Governments and International Organizations; Correction Proposed Rule   2011-11-23T05:00:00Z 2011 11 2011-11-23T05:00:00Z   2014-01-17T22:05:22Z 2011-30171 0 0 0900006480f7255a
IRS-2011-0041-0001 IRS Corporate Reorganizations; Allocation of Basis in "All Cash D" Reorganizations IRS-2011-0041 Corporate Reorganizations; Allocation of Basis in All Cash D Reorganizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-21T05:00:00Z 2011 11 2011-11-21T05:00:00Z 2012-02-22T04:59:59Z 2024-11-12T04:10:38Z 2011-29794 1 0 0900006480f709ab
IRS-2008-0045-0013 IRS Gross Estate; Election to Value on Alternate Valuation Date IRS-2008-0045 Gross Estate; Election to Value on Alternate Valuation Date Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-18T05:00:00Z 2011 11 2011-11-18T05:00:00Z 2012-02-17T04:59:59Z 2014-01-18T17:28:05Z 2011-29921 0 0 0900006480f6f5cc
IRS-2011-0039-0001 IRS Determination of Governmental Plan Status IRS-2011-0039 Determination of Governmental Plan Status Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2011-11-08T05:00:00Z 2011 11 2011-11-08T05:00:00Z 2012-06-19T03:59:59Z 2024-11-12T05:04:56Z 2011-28853 1 0 0900006480f681ae
IRS-2011-0040-0001 IRS Indian Tribal Governmental Plans IRS-2011-0040 Indian Tribal Governmental Plans Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2011-11-08T05:00:00Z 2011 11 2011-11-08T05:00:00Z 2012-06-19T03:59:59Z 2024-11-12T05:04:59Z 2011-28858 1 0 0900006480f6822a
IRS-2011-0038-0001 IRS Tax Accounting Elections on Behalf of Foreign Corporations; Withdrawal IRS-2011-0038 Tax Accounting Elections on Behalf of Foreign Corporations; Withdrawal Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-04T04:00:00Z 2011 11 2011-11-04T04:00:00Z 2012-02-03T04:59:59Z 2024-11-12T05:03:59Z 2011-28658 1 0 0900006480f663ce
IRS-2011-0032-0006 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation Proposed Rule Withdrawal 2011-11-04T04:00:00Z 2011 11 2011-11-04T04:00:00Z   2014-01-17T21:39:31Z 2011-28660 0 0 0900006480f66451
IRS-2011-0037-0001 IRS Income of Foreign Governments and International Organizations IRS-2011-0037 Income of Foreign Governments and International Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-03T04:00:00Z 2011 11 2011-11-03T04:00:00Z 2012-02-02T04:59:59Z 2024-11-12T05:03:55Z 2011-28531 1 0 0900006480f65438
IRS-2011-0036-0001 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-01T04:00:00Z 2011 11 2011-11-01T04:00:00Z 2012-01-31T04:59:59Z 2024-11-07T22:45:27Z 2011-28177 1 0 0900006480f63c98
IRS-2011-0020-0006 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts; Hearing Cancellation Proposed Rule Withdrawal 2011-10-25T04:00:00Z 2011 10 2011-10-25T04:00:00Z   2014-01-18T17:21:51Z 2011-27573 0 0 0900006480f5b794
IRS-2011-0033-0001 IRS Removal of De Minimus Partner Rule in 1.704(b)(2)(III)(E) IRS-2011-0033 Partner's Distributive Share Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-25T04:00:00Z 2011 10 2011-10-25T04:00:00Z 2012-01-24T04:59:59Z 2022-02-23T17:33:20Z 2011-27575 0 0 0900006480f5b80d
IRS-2011-0035-0001 IRS Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss IRS-2011-0035 Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-24T04:00:00Z 2011 10 2011-10-24T04:00:00Z 2012-01-24T04:59:59Z 2024-11-12T05:04:01Z 2011-27445 1 0 0900006480f5a081
IRS-2011-0032-0005 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties Under Section 6695; Correction Proposed Rule Correction 2011-10-20T04:00:00Z 2011 10 2011-10-20T04:00:00Z   2014-01-17T21:39:29Z 2011-27183 0 0 0900006480f56b81
IRS-2011-0034-0001 IRS Deduction for Qualified Film and Television Production Costs IRS-2011-0034 Deduction for Qualified Film and Television Production Costs Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-19T04:00:00Z 2011 10 2011-10-19T04:00:00Z 2012-01-18T04:59:59Z 2024-11-12T05:03:38Z 2011-26972 1 0 0900006480f55cbd
IRS-2011-0032-0004 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties Under Section 6695; Correction Proposed Rule Correction 2011-10-13T04:00:00Z 2011 10 2011-10-13T04:00:00Z   2014-01-18T17:21:49Z 2011-26652 0 0 0900006480f51c04
IRS-2011-0032-0001 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties Under Section 6695 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-11T04:00:00Z 2011 10 2011-10-11T04:00:00Z 2011-11-11T04:59:59Z 2024-11-07T22:43:48Z 2011-26247 1 0 0900006480f50256
IRS-2011-0031-0001 IRS Retail Inventory Method (REG-125949-10) IRS-2011-0031 Retail Inventory Method Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-07T04:00:00Z 2011 10 2011-10-07T04:00:00Z 2012-01-06T04:59:59Z 2024-11-12T05:03:45Z 2011-25946 1 0 0900006480f4e715
IRS-2011-0030-0001 IRS User Fees: Registered Tax Return Preparer Competency Examination and Fingerprinting Participants, etc. IRS-2011-0030 User Fees: Registered Tax Return Preparer Competency Examination and Fingerprinting Participants, etc. Proposed Rule Notice of Hearing 2011-09-26T04:00:00Z 2011 9 2011-09-26T04:00:00Z 2011-10-27T03:59:59Z 2024-11-12T05:03:02Z 2011-24771 1 0 0900006480f2bd35
IRS-2011-0029-0001 IRS Swap Exclusion for Section 1256 Contracts IRS-2011-0029 Swap Exclusion for Section 1256 Contracts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-09-16T04:00:00Z 2011 9 2011-09-16T04:00:00Z 2011-12-16T04:59:59Z 2022-02-23T17:27:30Z 2011-23665 0 0 0900006480f1eda9
IRS-2011-0016-0002 IRS Deduction Limitation for Certain Employee Remuneration in Excess of $1,000,000 IRS-2011-0016 Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m); Correction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z   2014-01-18T19:52:48Z 2011-22734 0 0 0900006480f13042
IRS-2007-0098-0030 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 Section 67 Limitations on Estates or Trusts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z 2011-12-07T04:59:59Z 2024-11-12T05:03:06Z 2011-22732 1 0 0900006480f12f9c
IRS-2011-0018-0003 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Proposed Rule Correction 2011-09-01T04:00:00Z 2011 9 2011-09-01T04:00:00Z   2014-01-18T19:47:25Z 2011-22523 0 0 0900006480f0dfb2
IRS-2011-0026-0002 IRS Summary of Benefits and Coverage and Uniform Glossary IRS-2011-0026 Summary of Benefits and Coverage and Uniform Glossary: Templates, Instructions, and Related Materials under Public Health Service Act Proposed Rule Request for Comment 2011-08-22T04:00:00Z 2011 8 2011-08-22T04:00:00Z 2011-10-22T03:59:59Z 2014-01-17T21:39:20Z 2011-21192 0 0 0900006480ee8418
IRS-2011-0026-0001 IRS Summary of Benefits and Coverage and Uniform Glossary IRS-2011-0026 Summary of Benefits and Coverage and Uniform Glossary Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-08-22T04:00:00Z 2011 8 2011-08-22T04:00:00Z 2011-10-22T03:59:59Z 2024-11-07T22:34:37Z 2011-21193 1 0 0900006480ee8371
IRS-2011-0020-0002 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts: Correction Proposed Rule Correction 2011-08-19T04:00:00Z 2011 8 2011-08-19T04:00:00Z   2014-01-18T17:21:15Z 2011-21182 0 0 0900006480ee572c
IRS-2011-0025-0001 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-08-18T04:00:00Z 2011 8 2011-08-18T04:00:00Z 2011-11-17T04:59:59Z 2022-02-23T17:23:38Z 2011-21012 0 0 0900006480ee43ea
IRS-2011-0024-0001 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-08-17T04:00:00Z 2011 8 2011-08-17T04:00:00Z 2011-11-01T03:59:59Z 2022-02-23T17:22:58Z 2011-20728 0 0 0900006480ee3119
IRS-2011-0009-0030 IRS Withholding on Payments by Government Entities to Persons Providing Property or Services IRS-2011-0009 Withholding on Payments by Government Entities to Persons Providing Property or Services; Hearing Proposed Rule Public Hearing 2011-08-17T04:00:00Z 2011 8 2011-08-17T04:00:00Z 2011-09-03T03:59:59Z 2014-01-18T17:21:41Z 2011-20987 0 0 0900006480ee317e
IRS-2010-0040-0006 IRS Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under the Patient Protection and Affordable Care Act IRS-2010-0040 Requirements for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under Patient Protection and Affordable Care Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-08-03T04:00:00Z 2011 8 2011-08-03T04:00:00Z 2011-10-04T03:59:59Z 2014-01-17T21:38:56Z 2011-19685 0 0 0900006480ed4af0
IRS-2010-0013-0099 IRS Indoor Tanning Services; Cosmetic Services; Excise Taxes IRS-2010-0013 Indoor Tanning Services; Cosmetic Services Excise Taxes: Public Hearing Proposed Rule Public Hearing 2011-08-03T04:00:00Z 2011 8 2011-08-03T04:00:00Z 2011-10-01T03:59:59Z 2014-01-17T21:38:56Z 2011-19597 0 0 0900006480ed4a7e
IRS-2011-0020-0001 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-07-22T04:00:00Z 2011 7 2011-07-22T04:00:00Z 2011-10-21T03:59:59Z 2022-02-22T20:24:04Z 2011-18531 0 0 0900006480ec8c55
IRS-2011-0012-0001 IRS HIGHWAY USE TAX; FILING & PAYMENT FOR TAXABLE PERIOD BEGINNING JULY 1, 2011 IRS-2011-0012 Highway Use Tax: Filing and Payment for Taxable Period Beginning July 1, 2011 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-07-20T04:00:00Z 2011 7 2011-07-20T04:00:00Z 2011-10-19T03:59:59Z 2024-11-07T22:32:50Z 2011-18250 1 0 0900006480ec6fd9
IRS-2011-0018-0001 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-07-18T04:00:00Z 2011 7 2011-07-18T04:00:00Z 2011-10-18T03:59:59Z 2024-11-07T22:34:35Z 2011-17919 1 0 0900006480ec43f1
IRS-2011-0011-0003 IRS New Markets Tax Credit Non-Real Estate Investments IRS-2011-0011 New Markets Tax Credit Non-Real Estate Investments:Correction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-07-06T04:00:00Z 2011 7 2011-07-06T04:00:00Z   2014-01-18T17:20:02Z 2011-16825 0 0 0900006480eba16a
IRS-2011-0010-0002 IRS Encouraging New Markets Tax Credit Non-Real Estate Investments IRS-2011-0010 Encouraging New Markets Tax Credit Non-Real Estate Investments: Correction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-07-06T04:00:00Z 2011 7 2011-07-06T04:00:00Z   2014-01-18T17:20:02Z 2011-16824 0 0 0900006480eba15d
IRS-2011-0017-0001 IRS Modification of Regulations under Dodd-Frank Wall Street Reform and Consumer Protection Act IRS-2011-0017 Modification of Regulations under Dodd-Frank Wall Street Reform and Consumer Protection Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-07-06T04:00:00Z 2011 7 2011-07-06T04:00:00Z 2011-08-31T03:59:59Z 2022-02-22T20:18:30Z 2011-16857 0 0 0900006480eba0fc
IRS-2011-0016-0001 IRS Deduction Limitation for Certain Employee Remuneration in Excess of $1,000,000 IRS-2011-0016 Deduction Limitation for Certain Employee Remuneration in Excess of $1,000,000 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-06-24T04:00:00Z 2011 6 2011-06-24T04:00:00Z 2011-09-23T03:59:59Z 2024-11-07T22:31:47Z 2011-15653 1 0 0900006480eb320e
IRS-2010-0021-0018 IRS Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes under the Patient Protection and Affordable Care Act IRS-2010-0021 Requirements for Group Health Plans and Health Insurance Issuers: Internal Claims and Appeals and External Review Processes Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-06-24T04:00:00Z 2011 6 2011-06-24T04:00:00Z   2014-01-17T21:38:02Z 2011-15891 0 0 0900006480eb31d0
IRS-2011-0009-0004 IRS Withholding on Payments by Government Entities to Persons Providing Property or Services IRS-2011-0009 Withholding on Payments by Government Entities to Persons Providing Property or Services: Correction Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2011-06-13T04:00:00Z 2011 6 2011-06-13T04:00:00Z   2011-06-13T13:36:56Z 2011-13928 0 0 0900006480e4dea9
IRS-2011-0015-0001 IRS Claims for Credit or Refund IRS-2011-0015 Claims for Credit or Refund Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-06-10T04:00:00Z 2011 6 2011-06-10T04:00:00Z 2011-09-09T03:59:59Z 2022-02-22T20:16:28Z 2011-14465 0 0 0900006480e446df
IRS-2011-0014-0002 IRS Removal of the dual filing requirement for Form 5472 under Treas. Reg. § 1.6038A-2(d) and (e) IRS-2011-0014 Requirements for Taxpayers Filing Form 5472 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-06-10T04:00:00Z 2011 6 2011-06-10T04:00:00Z 2011-09-09T03:59:59Z 2022-02-22T20:15:24Z 2011-14469 0 0 0900006480e44658
IRS-2011-0011-0001 IRS New Markets Tax Credit Non-Real Estate Investments IRS-2011-0011 New Markets Tax Credit Non-Real Estate Investments: Public Hearing Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-06-07T04:00:00Z 2011 6 2011-06-07T04:00:00Z 2011-09-09T03:59:59Z 2024-11-12T05:01:43Z 2011-13978 1 0 0900006480e3dfaf
IRS-2011-0010-0001 IRS Encouraging New Markets Tax Credit Non-Real Estate Investments IRS-2011-0010 Encouraging New Markets Tax Credit Non-Real Estate Investments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-06-07T04:00:00Z 2011 6 2011-06-07T04:00:00Z 2011-09-07T03:59:59Z 2022-02-22T20:12:30Z 2011-13981 0 0 0900006480e3ddc2
IRS-2008-0104-0198 IRS Witholding Under Internal Revenue Code Section 3402(t) IRS-2008-0104 Withholding on Payments by Government Entities to Persons Providing Property or Services: Correction Proposed Rule   2011-06-07T00:00:00Z 2011 6     2014-01-17T21:37:56Z   0 1 0900006480e3dfe9
IRS-2011-0006-0003 IRS Disclosure of Returns and Return Information to Designee of Taxpayer IRS-2011-0006 Disclosure of Returns and Return Information to Designee of Taxpayer: Hearing Cancellation Proposed Rule   2011-06-01T04:00:00Z 2011 6 2011-06-01T04:00:00Z   2014-01-18T17:19:59Z 2011-13408 0 0 0900006480e38d58
IRS-2011-0008-0004 IRS Controlled Groups; Deferral of Losses under Section 267(f) IRS-2011-0008 Controlled Groups; Deferral of Losses Proposed Rule   2011-06-01T04:00:00Z 2011 6 2011-06-01T04:00:00Z   2014-01-18T17:19:59Z 2011-13407 0 0 0900006480e38d6c
IRS-2011-0008-0002 IRS Controlled Groups; Deferral of Losses under Section 267(f) IRS-2011-0008 Controlled Groups; Deferral of Losses; Correction Proposed Rule   2011-05-24T04:00:00Z 2011 5 2011-05-24T04:00:00Z   2014-01-18T17:19:39Z 2011-12788 0 0 0900006480e30fa0
IRS-2011-0009-0001 IRS Withholding on Payments by Government Entities to Persons Providing Property or Services IRS-2011-0009 Withholding on Payments by Government Entities to Persons Providing Property or Services Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-05-09T04:00:00Z 2011 5 2011-05-09T04:00:00Z 2011-08-09T03:59:59Z 2024-11-12T05:01:10Z 2011-10758 1 0 0900006480c43594
IRS-2011-0008-0001 IRS Controlled Groups; Deferral of Losses under Section 267(f) IRS-2011-0008 Controlled Groups; Deferral of Losses Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-04-21T04:00:00Z 2011 4 2011-04-21T04:00:00Z   2022-02-22T20:10:51Z 2011-09606 0 0 0900006480c34bcd
IRS-2011-0001-0083 IRS Guidance on Reporting Interest Paid to Nonresident Aliens IRS-2011-0001 Guidance on Reporting Interest Paid to Nonresident Aliens Proposed Rule   2011-04-20T04:00:00Z 2011 4 2011-04-20T04:00:00Z   2014-01-18T19:45:10Z 2011-09609 0 0 0900006480c328ff
IRS-2011-0007-0001 IRS Guidance under Sec. 108 (a) Concerning Exclusion of a Disregarded Entity's Sec. 61 (a) (12) Discharge of Indebtedness Income IRS-2011-0007 Guidance Concerning the Exclusion of Section 61 Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-04-13T04:00:00Z 2011 4 2011-04-13T04:00:00Z 2011-07-13T03:59:59Z 2022-02-22T19:53:50Z 2011-08758 0 0 0900006480c25ec2
IRS-2011-0001-0079 IRS Guidance on Reporting Interest Paid to Nonresident Aliens IRS-2011-0001 Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing Proposed Rule   2011-04-13T04:00:00Z 2011 4 2011-04-13T04:00:00Z   2014-01-18T17:19:37Z 2011-08771 0 0 0900006480c25fa5
IRS-2008-0065-0003 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); Correction Proposed Rule NPRM 2011-04-06T04:00:00Z 2011 4 2011-04-06T04:00:00Z   2011-06-11T16:33:52Z E8-10692 0 0 0900006480c1c97b
IRS-2011-0003-0014 IRS Rewards and Awards for Information Relating to Violations of Internal Revenue Laws IRS-2011-0003 Rewards and Awards for Information Relating to Violations of Internal Revenue Laws Proposed Rule   2011-04-01T04:00:00Z 2011 4 2011-04-01T04:00:00Z   2014-01-18T17:19:30Z 2011-07670 0 0 0900006480c18cb6
IRS-2011-0002-0003 IRS Property Traded on Established Market IRS-2011-0002 Property Traded on Established Market: Hearing Cancellation Proposed Rule   2011-03-22T04:00:00Z 2011 3 2011-03-22T04:00:00Z   2014-01-18T17:19:28Z 2011-06603 0 0 0900006480c0d48f
IRS-2010-0038-0004 IRS Sales-Based Royalties and Vendor Allowances IRS-2010-0038 Sales-Based Royalties and Vendor Allowances: Public Hearing Proposed Rule   2011-03-22T04:00:00Z 2011 3 2011-03-22T04:00:00Z   2014-01-18T17:19:28Z 2011-06601 0 0 0900006480c0d3e9
IRS-2011-0006-0001 IRS Disclosure of Returns and Return Information to Designee of Taxpayer IRS-2011-0006 Disclosure of Returns and Return Information to Designee of Taxpayer Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-03-18T04:00:00Z 2011 3 2011-03-18T04:00:00Z 2011-05-18T03:59:59Z 2022-02-22T19:52:44Z 2011-06449 0 0 0900006480c0b18a
IRS-2011-0004-0001 IRS Disclosure of Information to State Officials Regarding Tax-Exempt Organizations IRS-2011-0004 Disclosure of Information to State Officials Regarding Tax-Exempt Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-03-15T04:00:00Z 2011 3 2011-03-15T04:00:00Z 2011-06-14T03:59:59Z 2024-11-07T22:28:50Z 2011-06011 1 0 0900006480c07f62
IRS-2011-0001-0040 IRS Guidance on Reporting Interest Paid to Nonresident Aliens IRS-2011-0001 Guidance on Reporting Interest Paid to Nonresident Aliens; Correction Proposed Rule   2011-02-11T05:00:00Z 2011 2 2011-02-11T05:00:00Z   2014-01-18T17:31:38Z 2011-02922 0 0 0900006480bec870
IRS-2011-0003-0003 IRS Rewards and Awards for Information Relating to Violations of Internal Revenue Laws IRS-2011-0003 Rewards and Awards for Information Relating to Violations of Internal Revenue Laws; Correction Proposed Rule   2011-02-04T05:00:00Z 2011 2 2011-02-04T05:00:00Z   2014-01-18T17:19:19Z C1-2011-928 0 0 0900006480bdbae0
IRS-2011-0001-0002 IRS Guidance on Reporting Interest Paid to Nonresident Aliens IRS-2011-0001 Guidance on Reporting Interest Paid to Nonresident Aliens; Correction Proposed Rule   2011-01-18T05:00:00Z 2011 1 2011-01-18T05:00:00Z   2014-01-17T21:37:48Z 2011-00829 0 0 0900006480bcce2c
IRS-2011-0003-0001 IRS Rewards and Awards for Information Relating to Violations of Internal Revenue Laws IRS-2011-0003 Rewards and Awards for Information Relating to Violations of Internal Revenue Laws Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-01-18T05:00:00Z 2011 1 2011-01-18T05:00:00Z 2011-04-19T03:59:59Z 2024-12-24T02:00:54Z 2011-00928 1 0 0900006480bccd5e
IRS-2010-0036-0008 IRS User Fees Relating to Enrollment, Registered Tax Return Preparers, and Continuing Education Programs IRS-2010-0036 User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents: Hearing Cancellation Proposed Rule   2011-01-14T05:00:00Z 2011 1 2011-01-14T05:00:00Z   2014-01-17T21:37:48Z 2011-00921 0 0 0900006480bcaef5
IRS-2011-0002-0001 IRS Property Traded on Established Market IRS-2011-0002 Property Traded on Established Market Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-01-07T05:00:00Z 2011 1 2011-01-07T05:00:00Z 2011-03-09T04:59:59Z 2024-11-07T22:27:50Z 2011-00083 1 0 0900006480bc6de8
IRS-2011-0001-0001 IRS Guidance on Reporting Interest Paid to Nonresident Aliens IRS-2011-0001 Guidance on Reporting Interest Paid to Nonresident Aliens Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-01-07T05:00:00Z 2011 1 2011-01-07T05:00:00Z 2011-04-08T03:59:59Z 2024-11-07T22:27:49Z 2011-00082 1 0 0900006480bc6de7

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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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