documents
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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Suggested facets: subtype, posted_month, comment_end_date, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;