documents
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61 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2015 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2015-0055-0001 | IRS | Country-by-Country Reporting (REG-109822-15) IRS-2015-0055 | Country-by-Country Reporting (REG-109822-15) | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-12-23T05:00:00Z | 2015 | 12 | 2015-12-23T05:00:00Z | 2016-04-30T03:59:59Z | 2024-11-11T21:17:52Z | 2015-32145 | 1 | 0 | 0900006481dca540 |
| IRS-2015-0050-0007 | IRS | Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 | Dividend Equivalents from Sources Within the UnitedStates; Correction | Proposed Rule | 2015-12-07T05:00:00Z | 2015 | 12 | 2015-12-07T05:00:00Z | 2015-12-07T16:32:44Z | 2015-30779 | 0 | 0 | 0900006481d896c2 | ||
| IRS-2015-0054-0001 | IRS | Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 | Relief from Joint and Several Liability | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-11-20T05:00:00Z | 2015 | 11 | 2015-11-20T05:00:00Z | 2016-02-19T04:59:59Z | 2024-11-07T23:33:54Z | 2015-29609 | 1 | 0 | 0900006481d5e196 |
| IRS-2015-0041-0041 | IRS | Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (REG-123640-15) IRS-2015-0041 | Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under the Multiemployer Pension Reform Act; Hearing | Proposed Rule | Notice of Hearing | 2015-11-17T05:00:00Z | 2015 | 11 | 2015-11-17T05:00:00Z | 2015-12-01T04:59:59Z | 2015-12-05T21:44:00Z | 2015-29289 | 0 | 0 | 0900006481d4d5c8 |
| IRS-2015-0033-0007 | IRS | Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 | Extension of Time to File Certain Information Returns; Comment Period Extension | Proposed Rule | 2015-11-06T05:00:00Z | 2015 | 11 | 2015-11-06T05:00:00Z | 2016-01-12T04:59:59Z | 2015-11-21T22:20:24Z | 2015-28279 | 0 | 0 | 0900006481d1aac3 | |
| IRS-2015-0047-0003 | IRS | Treatment of Certain Transfers of Property to Foreign Corporations (REG-139483-13) IRS-2015-0047 | Treatment of Certain Transfers of Property to Foreign Corporations; Correction | Proposed Rule | 2015-11-04T05:00:00Z | 2015 | 11 | 2015-11-04T05:00:00Z | 2015-11-05T21:05:55Z | 2015-28013 | 0 | 0 | 0900006481d0d902 | ||
| IRS-2015-0052-0001 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-121496-15) IRS-2015-0052 | Preparer Tax Identification Number User Fee Update | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-10-30T04:00:00Z | 2015 | 10 | 2015-10-30T04:00:00Z | 2016-01-29T04:59:59Z | 2024-11-07T23:24:13Z | 2015-27791 | 1 | 0 | 0900006481cfc910 |
| IRS-2015-0042-0004 | IRS | United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 | United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction | Proposed Rule | 2015-10-29T04:00:00Z | 2015 | 10 | 2015-10-29T04:00:00Z | 2015-11-03T16:13:37Z | 2015-27601 | 0 | 0 | 0900006481cf8a73 | ||
| IRS-2015-0034-0002 | IRS | Section 706(d) Regulations--Allocable Cash Basis Items IRS-2015-0034 | Allocable Cash Basis and Tiered Partnership Items; Correction | Proposed Rule | 2015-10-29T04:00:00Z | 2015 | 10 | 2015-10-29T04:00:00Z | 2015-11-03T16:37:12Z | 2015-27609 | 0 | 0 | 0900006481cf8a76 | ||
| IRS-2015-0053-0002 | IRS | General Allocation and Accounting Regulations Under Section 141 (REG-140379-02; REG-142599-02) IRS-2015-0053 | General Allocation and Accounting: Partial Withdrawal | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-10-27T04:00:00Z | 2015 | 10 | 2015-10-27T04:00:00Z | 2024-11-07T23:26:18Z | 2015-27319 | 1 | 0 | 0900006481cf1661 | |
| IRS-2015-0032-0003 | IRS | Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 | Definition of Terms Relating to Marital Status | Proposed Rule | Request for Comment | 2015-10-23T04:00:00Z | 2015 | 10 | 2015-10-23T04:00:00Z | 2015-12-08T04:59:59Z | 2024-11-07T23:28:11Z | 2015-26890 | 1 | 0 | 0900006481ce4b00 |
| IRS-2015-0036-0031 | IRS | Disguised Payments for Services (REG-115452-14) IRS-2015-0036 | Disguised Payments for Services; Extension of Comment Period | Proposed Rule | Request for Comment | 2015-10-13T04:00:00Z | 2015 | 10 | 2015-10-13T04:00:00Z | 2015-11-17T04:59:59Z | 2016-02-11T14:01:08Z | 2015-25940 | 0 | 0 | 0900006481cc4a71 |
| IRS-2015-0021-0138 | IRS | Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (REG-132634-14) IRS-2015-0021 | Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources: Hearing | Proposed Rule | 2015-09-28T04:00:00Z | 2015 | 9 | 2015-09-28T04:00:00Z | 2015-09-28T15:15:35Z | 2015-24568 | 0 | 0 | 0900006481c9db39 | ||
| IRS-2015-0050-0002 | IRS | Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 | Dividend Equivalents from Sources within the United States | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-09-18T04:00:00Z | 2015 | 9 | 2015-09-18T04:00:00Z | 2015-12-18T04:59:59Z | 2024-11-12T05:37:47Z | 2015-21753 | 1 | 0 | 0900006481c7ed3f |
| IRS-2015-0049-0001 | IRS | Substantiation Requirement for Certain Contributions (REG-138344-13) IRS-2015-0049 | Substantiation Requirement for Certain Contributions | Proposed Rule | Request for Comment | 2015-09-17T04:00:00Z | 2015 | 9 | 2015-09-17T04:00:00Z | 2015-12-17T04:59:59Z | 2024-11-07T22:10:06Z | 2015-23291 | 1 | 0 | 0900006481c7bd88 |
| IRS-2015-0047-0001 | IRS | Treatment of Certain Transfers of Property to Foreign Corporations (REG-139483-13) IRS-2015-0047 | Treatment of Certain Transfers of Property to Foreign Corporations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-09-16T04:00:00Z | 2015 | 9 | 2015-09-16T04:00:00Z | 2015-12-16T04:59:59Z | 2024-11-11T21:03:27Z | 2015-23279 | 1 | 0 | 0900006481c726d9 |
| IRS-2015-0045-0001 | IRS | Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10) IRS-2015-0045 | Guidance: Imposition ofTax on Certain Gifts and Bequests from Covered Expatriates | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-09-10T04:00:00Z | 2015 | 9 | 2015-09-10T04:00:00Z | 2015-12-10T04:59:59Z | 2024-11-12T05:44:47Z | 2015-22574 | 1 | 0 | 0900006481c65097 |
| IRS-2015-0036-0002 | IRS | Disguised Payments for Services (REG-115452-14) IRS-2015-0036 | Disguised Payments for Services; Correction | Proposed Rule | Correction | 2015-09-03T04:00:00Z | 2015 | 9 | 2015-09-03T04:00:00Z | 2015-08-02T03:59:59Z | 2015-10-07T21:29:28Z | 2015-20476 | 0 | 0 | 0900006481c50e3e |
| IRS-2015-0042-0001 | IRS | United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 | U.S. Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-09-02T04:00:00Z | 2015 | 9 | 2015-09-02T04:00:00Z | 2024-11-12T05:42:24Z | 2015-21572 | 1 | 0 | 0900006481c4f3d1 | |
| IRS-2015-0041-0001 | IRS | Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (REG-123640-15) IRS-2015-0041 | Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under MPRA | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-09-02T04:00:00Z | 2015 | 9 | 2015-09-02T04:00:00Z | 2015-11-03T04:59:59Z | 2024-11-12T05:42:23Z | 2015-21765 | 1 | 0 | 0900006481c4f354 |
| IRS-2015-0040-0001 | IRS | Minimum Value of Eligible Employer-Sponsored Health Plans (REG-143800-14) IRS-2015-0040 | Minimum Value of Eligible Employer-Sponsored Health Plans | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-09-01T04:00:00Z | 2015 | 9 | 2015-09-01T04:00:00Z | 2015-11-03T04:59:59Z | 2024-11-12T05:40:32Z | 2015-21427 | 1 | 0 | 0900006481c4869e |
| IRS-2015-0043-0001 | IRS | Reportable Transactions Penalties Under Section 6707A (REG-103033-11) IRS-2015-0043 | Reportable Transactions Penalties under Section 6707A | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-08-28T04:00:00Z | 2015 | 8 | 2015-08-28T04:00:00Z | 2024-11-12T05:39:26Z | 2015-21259 | 1 | 0 | 0900006481c4134a | |
| IRS-2015-0037-0002 | IRS | Residence Rules Involving U.S. Possessions (REG-109813-11) IRS-2015-0037 | Residence Rules Involving U.S. Possessions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-08-27T04:00:00Z | 2015 | 8 | 2015-08-27T04:00:00Z | 2015-11-26T04:59:59Z | 2024-11-12T05:43:17Z | 2015-21258 | 1 | 0 | 0900006481c3d357 |
| IRS-2009-0030-0002 | IRS | SECTION 199. AMENDMENTS TO DOMESTIC PRODUCTION DEDUCTION REGULATIONS (REG-136459-09) IRS-2009-0030 | Domestic Production Activities Deduction Regulations; Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-08-27T04:00:00Z | 2015 | 8 | 2015-08-27T04:00:00Z | 2015-11-26T04:59:59Z | 2024-11-12T05:42:58Z | 2015-20772 | 1 | 0 | 0900006481c3d4d6 |
| IRS-2015-0015-0032 | IRS | Exception From Passive Income for Certain Foreign Insurance Companies (REG-108214-15) IRS-2015-0015 | Exception From Passive Income for Certain Foreign Insurance Companies; Hearing; Correction | Proposed Rule | 2015-08-21T04:00:00Z | 2015 | 8 | 2015-08-21T04:00:00Z | 2015-08-24T17:03:04Z | 2015-20849 | 0 | 0 | 0900006481c2ff5c | ||
| IRS-2015-0015-0031 | IRS | Exception From Passive Income for Certain Foreign Insurance Companies (REG-108214-15) IRS-2015-0015 | Exception from Passive Income for Certain Foreign Insurance Companies; Hearing | Proposed Rule | Hearings | 2015-08-19T04:00:00Z | 2015 | 8 | 2015-08-19T04:00:00Z | 2015-08-27T03:59:59Z | 2024-11-11T21:07:26Z | 2015-20468 | 1 | 0 | 0900006481c29f7a |
| IRS-2015-0037-0001 | IRS | Residence Rules Involving U.S. Possessions (REG-109813-11) IRS-2015-0037 | Disguised Payments for Services; Correction | Proposed Rule | 2015-08-19T00:00:00Z | 2015 | 8 | 2015-09-03T15:21:00Z | 0 | 1 | 0900006481c2a08a | ||||
| IRS-2015-0033-0003 | IRS | Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 | Extension of Time to File Certain Information Returns | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-08-13T04:00:00Z | 2015 | 8 | 2015-08-13T04:00:00Z | 2016-01-12T04:59:59Z | 2025-09-30T09:00:12Z | 2015-19933 | 1 | 0 | 0900006481c1cf77 |
| IRS-2015-0030-0013 | IRS | Guidance Under Section 529A: Qualified ABLE Programs (REG-102837-15) IRS-2015-0030 | Guidance Under Section 529A: Qualifies ABLE Programs; Correction | Proposed Rule | 2015-08-07T04:00:00Z | 2015 | 8 | 2015-08-07T04:00:00Z | 2015-08-07T20:52:46Z | 2015-19369 | 0 | 0 | 0900006481bca652 | ||
| IRS-2015-0004-0070 | IRS | Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 | Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction | Proposed Rule | Notice of Hearing | 2015-08-06T04:00:00Z | 2015 | 8 | 2015-08-06T04:00:00Z | 2015-08-22T03:59:59Z | 2015-08-29T21:08:20Z | 2015-19365 | 0 | 0 | 0900006481bc762e |
| IRS-2015-0034-0001 | IRS | Section 706(d) Regulations--Allocable Cash Basis Items IRS-2015-0034 | Allocable Cash Basis and Tiered Partnership Items | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-08-03T04:00:00Z | 2015 | 8 | 2015-08-03T04:00:00Z | 2015-11-03T04:59:59Z | 2024-11-12T05:43:04Z | 2015-18817 | 1 | 0 | 0900006481bb7ebf |
| IRS-2015-0031-0002 | IRS | Issue Price Definition for Tax-Exempt Bonds (REG-138526-14) IRS-2015-0031 | Issue Price Definition for Tax-Exempt Bonds; Correction | Proposed Rule | 2015-07-30T04:00:00Z | 2015 | 7 | 2015-07-30T04:00:00Z | 2015-07-31T16:33:46Z | 2015-18614 | 0 | 0 | 0900006481bb0cca | ||
| IRS-2015-0036-0001 | IRS | Disguised Payments for Services (REG-115452-14) IRS-2015-0036 | Disguised Payments for Services | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-07-23T04:00:00Z | 2015 | 7 | 2015-07-23T04:00:00Z | 2015-10-22T03:59:59Z | 2024-11-12T05:44:40Z | 2015-17828 | 1 | 0 | 0900006481b9aefd |
| IRS-2015-0014-0002 | IRS | Tax on Certain Foreign Procurement (REG-103281-11) IRS-2015-0014 | Tax on Certain Foreign Procurement; Correction | Proposed Rule | Correction | 2015-07-21T04:00:00Z | 2015 | 7 | 2015-07-21T04:00:00Z | 2015-07-22T03:59:59Z | 2015-07-21T15:40:24Z | 2015-16761 | 0 | 0 | 0900006481b95148 |
| IRS-2015-0035-0001 | IRS | Property Transferred in Connection With the Performance of Services (REG-135524-14) IRS-2015-0035 | Property Transferred in Connection with the Performance of Services | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-07-17T04:00:00Z | 2015 | 7 | 2015-07-17T04:00:00Z | 2015-10-16T03:59:59Z | 2024-11-12T05:37:18Z | 2015-17530 | 1 | 0 | 0900006481b8e9cc |
| IRS-2015-0033-0001 | IRS | Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 | Deleted Docket | Proposed Rule | 2015-07-09T00:00:00Z | 2015 | 7 | 2024-11-12T05:39:19Z | 0 | 1 | 0900006481b75507 | ||||
| IRS-2015-0031-0001 | IRS | Issue Price Definition for Tax-Exempt Bonds (REG-138526-14) IRS-2015-0031 | Issue Price Definition for Tax-Exempt Bonds | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-06-24T04:00:00Z | 2015 | 6 | 2015-06-24T04:00:00Z | 2015-09-23T03:59:59Z | 2024-11-11T21:01:41Z | 2015-15411 | 1 | 0 | 0900006481b51c2b |
| IRS-2015-0030-0001 | IRS | Guidance Under Section 529A: Qualified ABLE Programs (REG-102837-15) IRS-2015-0030 | Qualified ABLE Programs | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-06-22T04:00:00Z | 2015 | 6 | 2015-06-22T04:00:00Z | 2015-09-22T03:59:59Z | 2024-11-11T21:00:52Z | 2015-15280 | 1 | 0 | 0900006481b4cf83 |
| IRS-2015-0004-0036 | IRS | Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 | Suspension of Benefits under the Multiemployer Pension Reform Act of 2014 | Proposed Rule | 2015-06-19T04:00:00Z | 2015 | 6 | 2015-06-19T04:00:00Z | 2015-08-19T03:59:59Z | 2015-12-07T22:00:53Z | 2015-14948 | 0 | 0 | 0900006481b481fe | |
| IRS-2015-0021-0006 | IRS | Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (REG-132634-14) IRS-2015-0021 | Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources; Correction | Proposed Rule | Correction | 2015-06-18T04:00:00Z | 2015 | 6 | 2015-06-18T04:00:00Z | 2015-08-05T03:59:59Z | 2022-02-15T18:05:01Z | 2015-14467 | 0 | 0 | 0900006481b44b57 |
| IRS-2015-0005-0002 | IRS | Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-Term Rate Under Section 382 (REG-136018-13) IRS-2015-0005 | Determination of Adjusted Applicable Federal Rates and the Adjusted Federal Long-Term Rate; Hearing Cancellation | Proposed Rule | 2015-06-15T04:00:00Z | 2015 | 6 | 2015-06-15T04:00:00Z | 2015-06-15T19:28:04Z | 2015-14623 | 0 | 0 | 0900006481b369f9 | ||
| IRS-2015-0027-0002 | IRS | Partnership Transactions Involving Equity Interests of a Partner (REG-149518-03) IRS-2015-0027 | Partnership Transactions Involving Equity Interests of a Partner | Proposed Rule | 2015-06-12T04:00:00Z | 2015 | 6 | 2015-06-12T04:00:00Z | 2015-09-11T03:59:59Z | 2015-08-16T01:30:30Z | 2015-14403 | 0 | 0 | 0900006481b30414 | |
| IRS-2015-0028-0001 | IRS | Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner (REG-138759-14) IRS-2015-0028 | Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-06-12T04:00:00Z | 2015 | 6 | 2015-06-12T04:00:00Z | 2015-09-11T03:59:59Z | 2024-11-11T20:58:18Z | 2015-14404 | 1 | 0 | 0900006481b302e5 |
| IRS-2015-0029-0001 | IRS | Elimination of Circular Adjustments to Basis; Absorption of Losses (REG-101652-10) IRS-2015-0029 | Elimination of Circular Adjustments to Basis; Absorption of Losses | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-06-11T04:00:00Z | 2015 | 6 | 2015-06-11T04:00:00Z | 2015-09-10T03:59:59Z | 2024-11-11T20:58:17Z | 2015-13982 | 1 | 0 | 0900006481b2c673 |
| IRS-2015-0024-0001 | IRS | Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided IRS-2015-0024 | Guidance: Treatment of Transactions in which Federal Financial Assistance is Provided | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-05-20T04:00:00Z | 2015 | 5 | 2015-05-20T04:00:00Z | 2015-08-19T03:59:59Z | 2024-11-07T23:20:27Z | 2015-12230 | 1 | 0 | 0900006481aeb5d0 |
| IRS-2015-0023-0001 | IRS | Application of Modified Carryover Basis to General Basis Rules (REG-107595-11) IRS-2015-0023 | Application of Modified Carryover Basis to General Basis Rules | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-05-11T04:00:00Z | 2015 | 5 | 2015-05-11T04:00:00Z | 2015-08-11T03:59:59Z | 2024-11-07T23:20:49Z | 2015-11210 | 1 | 0 | 0900006481ad8bc2 |
| IRS-2015-0022-0001 | IRS | Notional Principal Contracts; Swaps With Nonperiodic Payments (REG-102656-15) IRS-2015-0022 | Notional Principal Contracts; Swaps with Nonperiodic Payments | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-05-08T04:00:00Z | 2015 | 5 | 2015-05-08T04:00:00Z | 2015-08-07T03:59:59Z | 2024-11-07T23:21:34Z | 2015-11093 | 1 | 0 | 0900006481ad5270 |
| IRS-2015-0021-0001 | IRS | Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (REG-132634-14) IRS-2015-0021 | Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-05-06T04:00:00Z | 2015 | 5 | 2015-05-06T04:00:00Z | 2015-10-08T03:59:59Z | 2024-11-07T23:20:04Z | 2015-10592 | 1 | 0 | 0900006481ad0021 |
| IRS-2015-0013-0003 | IRS | Allocation of Controlled Group Research Credit (REG-133489-13) IRS-2015-0013 | Allocation of Controlled Group Research Credit; Corrections | Proposed Rule | 2015-04-27T04:00:00Z | 2015 | 4 | 2015-04-27T04:00:00Z | 2015-04-27T17:35:26Z | 2015-09605 | 0 | 0 | 0900006481abc3f9 | ||
| IRS-2015-0015-0001 | IRS | Exception From Passive Income for Certain Foreign Insurance Companies (REG-108214-15) IRS-2015-0015 | Exception from Passive Income for Certain Foreign Insurance Companies | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-04-24T04:00:00Z | 2015 | 4 | 2015-04-24T04:00:00Z | 2015-07-24T03:59:59Z | 2024-11-07T23:17:00Z | 2015-09630 | 1 | 0 | 0900006481ab86fc |
| IRS-2015-0014-0001 | IRS | Tax on Certain Foreign Procurement (REG-103281-11) IRS-2015-0014 | Tax on Certain Foreign Procurement | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-04-22T04:00:00Z | 2015 | 4 | 2015-04-22T04:00:00Z | 2015-07-22T03:59:59Z | 2024-11-07T23:16:20Z | 2015-09383 | 1 | 0 | 0900006481ab338c |
| IRS-2015-0009-0004 | IRS | Reporting of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options (REG-143040-14) IRS-2015-0009 | Reporting for Premiums; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction | Proposed Rule | Correction | 2015-04-16T04:00:00Z | 2015 | 4 | 2015-04-16T04:00:00Z | 2015-06-12T03:59:59Z | 2022-02-15T17:36:52Z | 2015-08745 | 0 | 0 | 0900006481aa9327 |
| IRS-2015-0013-0001 | IRS | Allocation of Controlled Group Research Credit (REG-133489-13) IRS-2015-0013 | Allocation of Controlled Group Research Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-04-03T04:00:00Z | 2015 | 4 | 2015-04-03T04:00:00Z | 2015-07-03T03:59:59Z | 2024-11-07T23:18:32Z | 2015-07380 | 1 | 0 | 0900006481a8aba0 |
| IRS-2015-0009-0001 | IRS | Reporting of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options (REG-143040-14) IRS-2015-0009 | Reporting of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-03-13T04:00:00Z | 2015 | 3 | 2015-03-13T04:00:00Z | 2015-06-12T03:59:59Z | 2024-11-07T23:13:44Z | 2015-05654 | 1 | 0 | 0900006481a4279a |
| IRS-2015-0007-0001 | IRS | Guidance Regarding Reporting Income and Deductions of a Corporation That Becomes or Ceases To Be a Member of a Consolidated Group (REG-100400-14) IRS-2015-0007 | Reporting Income and Deductions of a Corporation that Becomes or Ceases to Be a Member of a Consolidated Group | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-03-06T05:00:00Z | 2015 | 3 | 2015-03-06T05:00:00Z | 2015-06-05T03:59:59Z | 2024-11-07T23:15:44Z | 2015-05123 | 1 | 0 | 0900006481a30120 |
| IRS-2015-0006-0001 | IRS | Information Returns; Winnings From Bingo, Keno, and Slot Machines (REG-132253-11) IRS-2015-0006 | Winnings from Bingo, Keno, and Slot Machines | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-03-04T05:00:00Z | 2015 | 3 | 2015-03-04T05:00:00Z | 2015-06-03T03:59:59Z | 2024-11-07T23:17:20Z | 2015-04437 | 1 | 0 | 0900006481a2a9ae |
| IRS-2015-0005-0001 | IRS | Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-Term Rate Under Section 382 (REG-136018-13) IRS-2015-0005 | Adjusted Applicable Federal Rates and Adjusted Federal Long-Term Rate | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-03-02T05:00:00Z | 2015 | 3 | 2015-03-02T05:00:00Z | 2015-06-02T03:59:59Z | 2024-11-12T05:35:04Z | 2015-04213 | 1 | 0 | 0900006481a23b01 |
| IRS-2015-0003-0001 | IRS | Health Insurance Providers Fee IRS-2015-0003 | Health Insurance Providers Fee | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2015-02-26T05:00:00Z | 2015 | 2 | 2015-02-26T05:00:00Z | 2015-05-28T03:59:59Z | 2024-11-07T23:13:39Z | 2015-03945 | 1 | 0 | 0900006481a18dcd |
| IRS-2015-0004-0001 | IRS | Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 | Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 | Proposed Rule | 2015-02-18T05:00:00Z | 2015 | 2 | 2015-02-18T05:00:00Z | 2015-04-07T03:59:59Z | 2015-08-18T01:30:33Z | 2015-03290 | 0 | 0 | 0900006481a07879 | |
| IRS-2014-0035-0004 | IRS | Certain Distributions Treated as Sales or Exchanges (REG-151416-06) IRS-2014-0035 | Certain Distributions Treated as Sales or Exchanges; Corrections | Proposed Rule | 2015-01-26T05:00:00Z | 2015 | 1 | 2015-01-26T05:00:00Z | 2015-02-03T04:59:59Z | 2015-02-02T20:10:46Z | 2015-01258 | 0 | 0 | 09000064819deeb1 | |
| IRS-2015-0002-0001 | IRS | Credit for Increasing Research Activities IRS-2015-0002 | Credit for Increasing Research Activities | Proposed Rule | 2015-01-20T05:00:00Z | 2015 | 1 | 2015-01-20T05:00:00Z | 2015-03-24T03:59:59Z | 2015-03-24T02:09:53Z | 2015-00690 | 0 | 0 | 09000064819d2483 |
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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;