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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

47 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2014 sorted by posted_date descending

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posted_year 1

  • 2014 · 47 ✖

document_type 1

  • Proposed Rule · 47 ✖

agency_id 1

  • IRS · 47 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2015-0001-0001 IRS Summary of Benefits and Coverage and Uniform Glossary (REG-145878-14) IRS-2015-0001 Summary of Benefits and Coverage and Uniform Glossary Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2014-12-30T05:00:00Z 2014 12     2024-11-12T05:30:11Z 2014-30243 1 0 0900006481999c8f
IRS-2014-0037-0001 IRS Amendments to Excepted Benefits (REG-132751-14) IRS-2014-0037 Amendments to Excepted Benefits Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-12-23T05:00:00Z 2014 12 2014-12-23T05:00:00Z 2014-12-23T04:59:59Z 2024-11-12T05:32:10Z 2014-30010 1 0 090000648198e813
IRS-2014-0038-0001 IRS Nonrecognition of Gains or Losses: Certain Dispositions of Installment Obligations (REG-109187-11) IRS-2014-0038 Nonrecognition of Gains or Losses: Certain Dispositions of Installment Obligations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-12-23T05:00:00Z 2014 12 2014-12-23T05:00:00Z 2015-03-24T03:59:59Z 2024-11-12T05:32:15Z 2014-30103 1 0 090000648198ebcc
IRS-2014-0036-0001 IRS Balanced System for Measuring Organizational and Employee Performance within the Internal Revenue Service (REG-138605-13) IRS-2014-0036 Balanced System for Measuring Organizational andEmployee Performance within the Internal Revenue Service Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-11-13T05:00:00Z 2014 11 2014-11-13T05:00:00Z 2015-01-13T04:59:59Z 2024-11-11T20:55:09Z 2014-26781 1 0 090000648192b81c
IRS-2014-0035-0002 IRS Certain Distributions Treated as Sales or Exchanges (REG-151416-06) IRS-2014-0035 Certain Distributions Treated as Sales or Exchanges Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-11-05T05:00:00Z 2014 11 2014-11-05T05:00:00Z 2015-02-03T04:59:59Z 2024-11-07T23:09:46Z 2014-25487 1 0 090000648191633b
IRS-2014-0021-0001 IRS x IRS-2014-0021 x Proposed Rule   2014-11-03T00:00:00Z 2014 11     2014-11-06T11:45:16Z   0 1 0900006481910bcd
IRS-2014-0034-0001 IRS Removal of 36-Month Non-Payment Testing Period Rule (REG-136676-13) IRS-2014-0034 Removal of 36-Month Non-Payment Testing Period Rule Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-10-15T04:00:00Z 2014 10 2014-10-15T04:00:00Z 2015-01-14T04:59:59Z 2024-11-07T23:09:49Z 2014-24392 1 0 09000064818bf21c
IRS-2014-0026-0005 IRS Branded Prescription Drug Fee IRS-2014-0026 Branded Prescription Drug Fee; Correction Proposed Rule   2014-09-26T04:00:00Z 2014 9 2014-09-26T04:00:00Z 2014-10-28T03:59:59Z 2014-09-29T17:26:43Z 2014-22928 0 0 0900006481892c0a
IRS-2014-0031-0001 IRS Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans IRS-2014-0031 Market Rate of Return Rules for Hybrid Retirement Plans; Transitional Amendments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-09-19T04:00:00Z 2014 9 2014-09-19T04:00:00Z 2014-12-19T04:59:59Z 2024-11-07T23:11:02Z 2014-22292 1 0 090000648187e80e
IRS-2014-0032-0001 IRS Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations IRS-2014-0032 Removal of Allocation for Disbursements from Designated Roth Accounts to Multiple Destinations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-09-19T04:00:00Z 2014 9 2014-09-19T04:00:00Z 2014-12-19T04:59:59Z 2024-11-07T23:11:02Z 2014-22324 1 0 090000648187e876
IRS-2014-0029-0003 IRS Coverage of Certain Preventive Services Under the Affordable Care Act IRS-2014-0029 Coverage of Certain Preventive Services under the Affordable Care Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-08-27T04:00:00Z 2014 8 2014-08-27T04:00:00Z 2014-11-26T04:59:59Z 2024-11-07T23:09:31Z 2014-20256 1 0 0900006481847c31
IRS-2014-0028-0001 IRS Coverage of Certain Preventive Services under the Affordable Care Act IRS-2014-0028 Coverage of Certain Preventive Services under the Affordable Care Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-08-27T04:00:00Z 2014 8 2014-08-27T04:00:00Z   2024-11-07T23:09:31Z 2014-20254 1 0 0900006481847c3a
IRS-2014-0027-0002 IRS Segregation Rule Effective Date (REG-105067-14) IRS-2014-0027 Segregation Rule Effective Date Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-07-31T04:00:00Z 2014 7 2014-07-31T04:00:00Z 2014-10-30T03:59:59Z 2024-11-12T05:27:42Z 2014-17831 1 0 09000064817f17a3
IRS-2014-0025-0002 IRS Rules Regarding the Health Insurance Premium Tax Credit IRS-2014-0025 Health Insurance Premium Tax Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-07-28T04:00:00Z 2014 7 2014-07-28T04:00:00Z 2014-10-28T03:59:59Z 2024-11-07T23:08:56Z 2014-17696 1 0 09000064817e6d20
IRS-2014-0026-0001 IRS Branded Prescription Drug Fee IRS-2014-0026 Branded Prescription Drug Fee Proposed Rule Request for Comment 2014-07-28T04:00:00Z 2014 7 2014-07-28T04:00:00Z 2014-10-28T03:59:59Z 2024-11-07T23:08:55Z 2014-17698 1 0 09000064817e6859
IRS-2014-0024-0001 IRS Method of Accounting for Gains and Losses on Shares in Certain Money Market Funds; Broker Returns With Respect to Sales of Shares in Money Market Funds (REG-107012-14) IRS-2014-0024 Money Market Funds: Method of Accounting for Gains and Losses on Shares and Broker Returns with Respect to Sales of Shares Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-07-28T04:00:00Z 2014 7 2014-07-28T04:00:00Z 2014-10-28T03:59:59Z 2025-10-08T09:01:24Z 2014-17689 1 0 09000064817e60a7
IRS-2014-0022-0001 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities IRS-2014-0022 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-07-15T04:00:00Z 2014 7 2014-07-15T04:00:00Z 2014-10-15T03:59:59Z 2024-11-12T05:28:49Z 2014-16597 1 0 09000064817ad472
IRS-2014-0018-0001 IRS Individual Retirement Plans and Simplified Employee Pensions; Partial Withdrawal IRS-2014-0018 Individual Retirement Plans and Simplified Employee Pensions; Partial Withdrawal Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-07-11T04:00:00Z 2014 7 2014-07-11T04:00:00Z   2024-11-07T23:07:59Z 2014-16281 1 0 09000064817a1573
IRS-2014-0015-0005 IRS Definitions of Real Estate Investment Trust Real Properties IRS-2014-0015 Definition of Real Estate Investment True Real Property; Correction Proposed Rule   2014-07-09T04:00:00Z 2014 7 2014-07-09T04:00:00Z   2014-07-10T15:26:48Z 2014-15873 0 0 09000064817996c8
IRS-2014-0020-0001 IRS Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status Proposed Rule   2014-07-02T04:00:00Z 2014 7 2014-07-02T04:00:00Z 2014-10-01T03:59:59Z 2014-07-02T18:06:37Z 2014-15624 0 0 0900006481786fc1
IRS-2014-0019-0001 IRS Participation in a Summons Interview IRS-2014-0019 Participation in a Summons Interview Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-06-18T04:00:00Z 2014 6 2014-06-18T04:00:00Z 2014-09-17T03:59:59Z 2024-11-11T20:51:29Z 2014-14264 1 0 090000648174fca1
IRS-2014-0017-0001 IRS Filing of Forms IRS-2014-0017 Filing of Forms Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-06-06T04:00:00Z 2014 6 2014-06-06T04:00:00Z 2014-08-06T03:59:59Z 2024-11-11T20:52:05Z 2014-13254 1 0 090000648172cdbd
IRS-2014-0006-0017 IRS Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings IRS-2014-0006 Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals; Correction Proposed Rule   2014-06-03T04:00:00Z 2014 6 2014-06-03T04:00:00Z   2014-06-04T16:50:18Z 2014-12754 0 0 0900006481725d2f
IRS-2014-0016-0001 IRS ALTERNATIVE SIMPLIFIED CREDIT ELECTION IRS-2014-0016 Alternative Simplified Credit Election Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-06-03T04:00:00Z 2014 6 2014-06-03T04:00:00Z 2014-09-03T03:59:59Z 2024-11-12T05:26:30Z 2014-12758 1 0 0900006481725808
IRS-2014-0010-0008 IRS Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 Information Reporting by Foreign Financial Institutions, etc.; Hearing Cancellation Proposed Rule   2014-05-23T04:00:00Z 2014 5 2014-05-23T04:00:00Z   2014-05-23T17:40:54Z 2014-11921 0 0 090000648170f214
IRS-2013-0041-0002 IRS Section 752 and Related Party Rules IRS-2013-0041 Recourse Liabilities of a Partnership and Special Rules for Related Persons Proposed Rule   2014-05-23T04:00:00Z 2014 5 2014-05-23T04:00:00Z   2014-05-23T17:43:25Z C1-2013-29420 0 0 090000648170f2a7
IRS-2014-0009-0007 IRS Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, etc.; Hearing Cancellation Proposed Rule   2014-05-23T04:00:00Z 2014 5 2014-05-23T04:00:00Z   2014-05-23T17:37:06Z 2014-11920 0 0 090000648170f193
IRS-2014-0006-0016 IRS Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings IRS-2014-0006 Shared Responsibility Payment for Individuals; Minimum Essential Coverage; Hearing Cancellation Proposed Rule   2014-05-16T04:00:00Z 2014 5 2014-05-16T04:00:00Z   2014-05-21T12:17:58Z 2014-11414 0 0 09000064816ff372
IRS-2014-0015-0001 IRS Definitions of Real Estate Investment Trust Real Properties IRS-2014-0015 Definitions of Real Estate Investment Trust Real Properties Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-05-14T04:00:00Z 2014 5 2014-05-14T04:00:00Z 2014-08-13T03:59:59Z 2024-11-11T20:51:52Z 2014-11115 1 0 09000064816f92a0
IRS-2014-0001-0008 IRS Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (REG-140974-11) IRS-2014-0001 Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction Proposed Rule Correction 2014-05-13T04:00:00Z 2014 5 2014-05-13T04:00:00Z   2014-05-13T14:38:21Z 2014-10858 0 0 09000064816f4067
IRS-2014-0013-0001 IRS Acquiring Corporation for Purposes of Section 381 IRS-2014-0013 Acquiring Corporation for Purposes of Section 381 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-05-07T04:00:00Z 2014 5 2014-05-07T04:00:00Z 2014-08-06T03:59:59Z 2024-11-11T20:50:40Z 2014-10500 1 0 09000064816e6ec6
IRS-2014-0003-0004 IRS Disallowance of Partnership Loss Transfers under 2004 AJCA IRS-2014-0003 Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, etc.: Hearings; Cancellations Proposed Rule   2014-04-29T04:00:00Z 2014 4 2014-04-29T04:00:00Z   2014-05-01T11:30:54Z 2014-09699 0 0 09000064816d40d9
IRS-2014-0003-0003 IRS Disallowance of Partnership Loss Transfers under 2004 AJCA IRS-2014-0003 Disallowances of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, etc.; Correction Proposed Rule   2014-04-15T04:00:00Z 2014 4 2014-04-15T04:00:00Z   2014-04-15T17:07:25Z 2014-08360 0 0 09000064816b40ee
IRS-2012-0002-0044 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources Within the United States; Hearing Cancellation Proposed Rule   2014-03-27T04:00:00Z 2014 3 2014-03-27T04:00:00Z   2014-03-31T11:53:04Z 2014-06712 0 0 09000064816867f8
IRS-2007-0134-0007 IRS Information reporting and backup withholding for payment card transcations IRS-2007-0134 Qualified Payment Card Agent Program Removals Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-03-24T04:00:00Z 2014 3 2014-03-24T04:00:00Z 2014-06-24T03:59:59Z 2024-11-07T23:07:09Z 2014-06209 1 0 090000648167941e
IRS-2014-0009-0001 IRS Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-03-06T05:00:00Z 2014 3 2014-03-06T05:00:00Z 2014-05-06T03:59:59Z 2024-11-07T23:04:38Z 2014-03990 1 0 090000648160582e
IRS-2014-0010-0001 IRS Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-03-06T05:00:00Z 2014 3 2014-03-06T05:00:00Z 2014-05-06T03:59:59Z 2024-11-07T23:04:40Z 2014-03960 1 0 0900006481605931
IRS-2013-0042-0006 IRS Net Investment Income Tax IRS-2013-0042 Net Investment Income Tax; Correction Proposed Rule   2014-02-24T05:00:00Z 2014 2 2014-02-24T05:00:00Z 2014-03-04T04:59:59Z 2014-03-06T02:01:20Z 2014-03763 0 0 09000064815a6a24
IRS-2013-0014-0003 IRS Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRS-2013-0014 Ninety-Day Waiting Period Limitation Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-02-24T05:00:00Z 2014 2 2014-02-24T05:00:00Z 2014-03-12T03:59:59Z 2014-03-12T19:03:10Z 2014-03811 0 0 09000064815a6754
IRS-2012-0002-0030 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources within the United States; Correction Proposed Rule   2014-02-24T05:00:00Z 2014 2 2014-02-24T05:00:00Z 2014-03-06T04:59:59Z 2014-03-06T02:01:19Z 2014-03767 0 0 09000064815a6753
IRS-2014-0008-0001 IRS Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations IRS-2014-0008 Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-02-06T05:00:00Z 2014 2 2014-02-06T05:00:00Z 2014-05-08T03:59:59Z 2024-11-11T20:49:04Z 2014-01625 1 0 090000648154c7f0
IRS-2014-0007-0001 IRS Section 707 Regarding Disguised Sales, Generally IRS-2014-0007 Section 707 Regarding Disguised Sales, Generally Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-01-30T05:00:00Z 2014 1 2014-01-30T05:00:00Z 2014-05-01T03:59:59Z 2024-11-07T23:04:03Z 2014-01637 1 0 0900006481535b25
IRS-2014-0006-0001 IRS Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings IRS-2014-0006 Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-01-27T05:00:00Z 2014 1 2014-01-27T05:00:00Z 2014-04-29T03:59:59Z 2024-11-07T23:03:15Z 2014-01439 1 0 090000648152a752
IRS-2013-0034-0003 IRS Arbitrage Rebate Overpayments on Tax-Exempt Bonds IRS-2013-0034 Arbitrage Rebate Overpayments on Tax-Exempt Bonds: Hearing Cancellation Proposed Rule   2014-01-24T05:00:00Z 2014 1 2014-01-24T05:00:00Z   2014-01-28T12:24:59Z 2014-01388 0 0 0900006481521f44
IRS-2014-0004-0001 IRS Guidance for Determining Stock Ownership (REG-121534-12) IRS-2014-0004 Guidance for Determining Stock Ownership Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-01-17T05:00:00Z 2014 1 2014-01-17T05:00:00Z 2014-04-18T03:59:59Z 2024-11-07T23:02:33Z 2014-00894 1 0 0900006481510d86
IRS-2014-0005-0001 IRS Basis in Interests in Tax-Exempt Trusts (REG-154890-03) IRS-2014-0005 Basis in Interests in Tax-Exempt Trusts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-01-17T05:00:00Z 2014 1 2014-01-17T05:00:00Z 2014-04-18T03:59:59Z 2024-11-07T23:02:16Z 2014-00807 1 0 0900006481510f18
IRS-2014-0003-0001 IRS Disallowance of Partnership Loss Transfers under 2004 AJCA IRS-2014-0003 Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, etc. Proposed Rule Notice of Proposed Rulemaking (NPRM) 2014-01-16T05:00:00Z 2014 1 2014-01-16T05:00:00Z 2014-04-17T03:59:59Z 2024-11-07T23:02:27Z 2014-00649 1 0 090000648150d5f0

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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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