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

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77 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2016 sorted by posted_date descending

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posted_year 1

  • 2016 · 77 ✖

document_type 1

  • Proposed Rule · 77 ✖

agency_id 1

  • IRS · 77 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2016-0056-0001 IRS Withholding on Payments of Certain Gambling Winnings (REG-123841-16) IRS-2016-0056 Withholding on Payments of Certain Gambling Winnings Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-30T05:00:00Z 2016 12 2016-12-30T05:00:00Z 2017-03-31T03:59:59Z 2024-11-12T06:16:40Z 2016-31579 1 0 0900006482442405
IRS-2016-0055-0002 IRS Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (REG-112324-15) IRS-2016-0055 Withholding on Payments of Certain Gambling Winnings Proposed Rule   2016-12-30T00:00:00Z 2016 12     2017-01-14T21:16:52Z   0 1 09000064824412dc
IRS-2016-0054-0001 IRS Nuclear Decommissioning Funds (REG-112800-16) IRS-2016-0054 Nuclear Decommissioning Funds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-29T05:00:00Z 2016 12 2016-12-29T05:00:00Z 2017-03-30T03:59:59Z 2024-11-07T23:53:14Z 2016-31205 1 0 090000648243d1bf
IRS-2016-0055-0001 IRS Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (REG-112324-15) IRS-2016-0055 Mortality Tables for Determining Present Value under Defined Benefit Pension Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-29T05:00:00Z 2016 12 2016-12-29T05:00:00Z 2017-03-30T03:59:59Z 2024-11-07T23:52:55Z 2016-30906 1 0 090000648243d3ea
IRS-2016-0041-0003 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations through Partnerships with Special Allocations: Correction Proposed Rule Correction 2016-12-28T05:00:00Z 2016 12 2016-12-28T05:00:00Z 2017-02-02T04:59:59Z 2016-12-31T02:02:08Z 2016-31358 0 0 0900006482439e38
IRS-2016-0053-0002 IRS Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15) IRS-2016-0053 Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition; Guidance Under Section 355(f) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-19T05:00:00Z 2016 12 2016-12-19T05:00:00Z 2017-03-21T03:59:59Z 2024-11-11T21:31:30Z 2016-30156 1 0 090000648242394c
IRS-2016-0051-0002 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (REG-133353-16) IRS-2016-0051 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) 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z 2017-03-10T04:59:59Z 2024-11-07T23:52:41Z 2016-29490 1 0 09000064823f4b59
IRS-2016-0050-0001 IRS Electronic Filing of the Report of Health Insurance Provider Information (REG-123829-16) IRS-2016-0050 Electronic Filing of the Report of Health Insurance Provider Information Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z 2017-03-10T04:59:59Z 2024-11-07T23:52:32Z 2016-29489 1 0 09000064823f495f
IRS-2016-0052-0001 IRS Health Insurance Providers Fee (REG-134438-15) IRS-2016-0052 Health Insurance Providers Fee Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z 2017-03-10T04:59:59Z 2024-11-07T23:52:43Z 2016-29487 1 0 09000064823f4bfb
IRS-2016-0048-0002 IRS Recognition and Deferral of Section 987 Gain or Loss (REG-128276-12) IRS-2016-0048 Recognition and Deferral of Section 987 Gain or Loss Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-08T05:00:00Z 2016 12 2016-12-08T05:00:00Z 2017-03-09T04:59:59Z 2024-11-12T06:16:32Z 2016-28377 1 0 09000064823eca68
IRS-2016-0047-0002 IRS Covered Asset Acquisitions (REG-129128-14) IRS-2016-0047 Covered Asset Acquisitions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-07T05:00:00Z 2016 12 2016-12-07T05:00:00Z 2017-03-08T04:59:59Z 2024-11-12T06:17:19Z 2016-28759 1 0 09000064823e6ff8
IRS-2016-0046-0001 IRS Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-102952-16) IRS-2016-0046 Tax Return Preparer Due Diligence Penalty under Section 6695(g) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-05T05:00:00Z 2016 12 2016-12-05T05:00:00Z 2017-03-07T04:59:59Z 2024-11-11T21:32:14Z 2016-28995 1 0 09000064823de8d2
IRS-2016-0045-0001 IRS Dollar-Value LIFO Regulations: Inventory Price Index Computation (IPIC) Method Pools (REG-125946-10) IRS-2016-0045 Dollar-Value Last-In, First-Out Regulations: Inventory Price Index Computation Method Pools Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-11-28T05:00:00Z 2016 11 2016-11-28T05:00:00Z 2017-02-28T04:59:59Z 2024-11-07T23:50:59Z 2016-28375 1 0 09000064823c1e30
IRS-2016-0044-0001 IRS Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (REG-107424-12) IRS-2016-0044 Minimum Present Value Requirements for Defined Benefit Plan Distributions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-11-25T05:00:00Z 2016 11 2016-11-25T05:00:00Z 2017-02-24T04:59:59Z 2024-11-11T21:31:25Z 2016-27907 1 0 09000064823bedbc
IRS-2016-0043-0001 IRS Fractions Rule (REG-136978-12) IRS-2016-0043 Fractions Rule Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-11-23T05:00:00Z 2016 11 2016-11-23T05:00:00Z 2017-02-22T04:59:59Z 2024-11-12T06:18:15Z 2016-27105 1 0 09000064823b9b73
IRS-2016-0042-0001 IRS Treatment of Related Person Factoring Income; Certain Investments in United States Property; and Stock Redemptions Through Related Corporations (REG-122387-16) IRS-2016-0042 Treatment of Related Person Factoring Income: Certain Investments in United States Property; and Stock Redemptions through Related Corporations Proposed Rule Withdrawal 2016-11-03T04:00:00Z 2016 11 2016-11-03T04:00:00Z   2024-11-07T23:50:10Z 2016-26423 1 0 090000648236dae9
IRS-2016-0041-0002 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations Through Partnerships with Special Allocations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-11-03T04:00:00Z 2016 11 2016-11-03T04:00:00Z 2017-02-02T04:59:59Z 2024-11-07T23:50:09Z 2016-26424 1 0 090000648236d9ae
IRS-2016-0001-0014 IRS Special Enrollment Examination User Fee for Enrolled Agents (REG-134122-15) IRS-2016-0001 Special Enrollment Examination User Fees: Enrolled Agents Proposed Rule Withdrawal 2016-10-25T04:00:00Z 2016 10 2016-10-25T04:00:00Z 2016-12-28T04:59:59Z 2017-01-28T21:15:28Z 2016-25776 0 0 0900006482348552
IRS-2016-0040-0001 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-130314-16) IRS-2016-0040 Treatment of Certain Interests in Corporations as Stock or Indebtedness Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-21T04:00:00Z 2016 10 2016-10-21T04:00:00Z 2017-01-20T04:59:59Z 2024-11-11T21:32:48Z 2016-25104 1 0 09000064823309d2
IRS-2016-0013-0017 IRS Excise Tax; Tractors, Trailers, Trucks, & Tires Definition of Highway Vehicle (REG-103380-05) IRS-2016-0013 Meetings: Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle Proposed Rule Notice of Hearing 2016-10-20T04:00:00Z 2016 10 2016-10-20T04:00:00Z 2016-11-08T04:59:59Z 2016-12-16T02:00:53Z 2016-25376 0 0 0900006482321a07
IRS-2016-0036-0006 IRS User Fees for Installment Agreements (REG-108792-16) IRS-2016-0036 User Fees for Installment Agreements: Hearing Cancellation Proposed Rule Hearings 2016-10-17T04:00:00Z 2016 10 2016-10-17T04:00:00Z   2016-10-20T17:00:13Z 2016-25055 0 0 0900006482303613
IRS-2016-0039-0002 IRS Election To Take Disaster Loss Deduction for Preceding Year (REG-150992-13) IRS-2016-0039 Election to Take Disaster Loss Deduction for Preceding Year Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-14T04:00:00Z 2016 10 2016-10-14T04:00:00Z 2017-01-13T04:59:59Z 2024-11-11T21:32:43Z 2016-24674 1 0 09000064822f799a
IRS-2016-0020-0005 IRS Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (REG-126452-15) IRS-2016-0020 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts; Hearing Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-14T04:00:00Z 2016 10 2016-10-14T04:00:00Z 2016-10-27T03:59:59Z 2016-10-27T01:02:19Z 2016-24901 0 0 09000064822f77ac
IRS-2016-0024-0011 IRS Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities (REG-147196-07) IRS-2016-0024 Public Hearing Agenda Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities (REG-147196-07) Proposed Rule Public Hearing 2016-10-13T04:00:00Z 2016 10 2016-10-13T04:00:00Z   2016-10-13T14:19:36Z   0 0 09000064822ec63e
IRS-2016-0038-0001 IRS User Fees for Offers in Compromise (REG-108934-16) IRS-2016-0038 User Fees for Offers in Compromise Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-13T04:00:00Z 2016 10 2016-10-13T04:00:00Z 2016-11-29T04:59:59Z 2024-11-07T23:52:34Z 2016-24666 1 0 09000064822f2fe8
IRS-2016-0027-0002 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-05T04:00:00Z 2016 10 2016-10-05T04:00:00Z 2017-01-04T04:59:59Z 2024-11-12T06:15:05Z 2016-23390 1 0 090000648229a5cf
IRS-2016-0022-0075 IRS Liquidation of an Interest (REG-163113-02) IRS-2016-0022 Estate, Gift, and Generation-Skipping Transfer Taxes: Restrictions on Liquidation of an Interest; Correction Proposed Rule Correction 2016-10-04T04:00:00Z 2016 10 2016-10-04T04:00:00Z   2016-12-01T02:01:13Z 2016-23957 0 0 090000648229140a
IRS-2016-0037-0001 IRS Guidance under Section 851 Relating to Investments in Stock and Securities (REG-123600-16) IRS-2016-0037 Guidance under Section 851 Relating to Investments in Stock and Securities (REG-123600-16) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-09-28T04:00:00Z 2016 9 2016-09-28T04:00:00Z 2016-12-28T04:59:59Z 2024-11-12T06:14:47Z 2016-23408 1 0 090000648227b2c2
IRS-2016-0034-0006 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Reporting for Qualified Tuition and Related Expenses; Education Tax Credits; Correction Proposed Rule Correction 2016-09-26T04:00:00Z 2016 9 2016-09-26T04:00:00Z   2016-09-29T17:15:10Z 2016-22938 0 0 09000064822658e4
IRS-2016-0028-0030 IRS Premium Tax Credit NPRM VI (REG-109086-15) IRS-2016-0028 Premium Tax Credit; Correction Proposed Rule Correction 2016-09-14T04:00:00Z 2016 9 2016-09-14T04:00:00Z   2016-09-14T15:04:32Z 2016-22067 0 0 0900006482209bb6
IRS-2016-0036-0001 IRS User Fees for Installment Agreements (REG-108792-16) IRS-2016-0036 User Fees for Installment Agreements Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-22T04:00:00Z 2016 8 2016-08-22T04:00:00Z 2016-10-07T03:59:59Z 2024-11-11T21:30:48Z 2016-19836 1 0 090000648218db1a
IRS-2016-0035-0001 IRS Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 Election into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-05T04:00:00Z 2016 8 2016-08-05T04:00:00Z 2016-10-05T03:59:59Z 2024-11-12T06:12:09Z 2016-18632 1 0 0900006482157e09
IRS-2016-0025-0003 IRS Application of Section 409A to Nonqualified Deferred Compensation Plans (REG-123854-12) IRS-2016-0025 Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction Proposed Rule Correction 2016-08-04T04:00:00Z 2016 8 2016-08-04T04:00:00Z   2016-08-05T15:32:17Z 2016-18355 0 0 0900006482154f91
IRS-2016-0022-0001 IRS Liquidation of an Interest (REG-163113-02) IRS-2016-0022 Estate, Gift, and Generation-skipping Transfer Taxes: Restrictions on Liquidation of an Interest Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-04T04:00:00Z 2016 8 2016-08-04T04:00:00Z 2016-11-03T03:59:59Z 2024-11-12T06:13:35Z 2016-18370 1 0 09000064821551ca
IRS-2016-0033-0001 IRS Information Reporting of Catastrophic Health Coverage and Other Issues Under Section 6055 (REG-103058-16) IRS-2016-0033 Reporting of Catastrophic Health Coverage and Other Issues Under Section 6055 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-02T04:00:00Z 2016 8 2016-08-02T04:00:00Z 2016-10-04T03:59:59Z 2024-11-12T06:12:08Z 2016-18100 1 0 090000648214c679
IRS-2016-0034-0001 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Reporting for Qualified Tuition and Related Expenses Education Tax Credits Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-02T04:00:00Z 2016 8 2016-08-02T04:00:00Z 2024-04-27T03:59:59Z 2024-11-12T06:12:07Z 2016-18032 1 0 090000648214c5de
IRS-2016-0031-0002 IRS Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (REG-102516-15) IRS-2016-0031 Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-22T04:00:00Z 2016 7 2016-07-22T04:00:00Z 2016-10-21T03:59:59Z 2024-11-12T06:08:13Z 2016-16561 1 0 09000064820ecf66
IRS-2018-0022-0001 IRS Proposed Revision of Annual Information Return/Reports IRS-2018-0022 Proposed Revision of Annual Information Return/Reports Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-21T04:00:00Z 2016 7 2016-07-21T04:00:00Z 2016-07-23T03:59:59Z 2024-11-11T21:29:07Z 2016-14893 1 0 09000064820dbad3
IRS-2016-0030-0001 IRS Guidance Under Section 355 Concerning Device and Active Trade or Business (REG-134016-15) IRS-2016-0030 Guidance Concerning Device and Active Trade or Business Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-15T04:00:00Z 2016 7 2016-07-15T04:00:00Z 2016-10-14T03:59:59Z 2024-11-07T23:46:11Z 2016-16512 1 0 09000064820b3fbc
IRS-2016-0029-0002 IRS Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization (REG-101689-16) IRS-2016-0029 Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-12T04:00:00Z 2016 7 2016-07-12T04:00:00Z 2016-10-12T03:59:59Z 2024-11-11T21:28:27Z 2016-16337 1 0 09000064820a1148
IRS-2016-0028-0001 IRS Premium Tax Credit NPRM VI (REG-109086-15) IRS-2016-0028 Premium Tax Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-08T04:00:00Z 2016 7 2016-07-08T04:00:00Z 2016-09-07T03:59:59Z 2024-11-07T23:45:39Z 2016-15940 1 0 0900006482095a3c
IRS-2016-0016-0003 IRS Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock (REG-133673-15) IRS-2016-0016 Deemed Distributions under Section 305(c) of Stock and Rights to Acquire Stock; Correction Proposed Rule Correction 2016-07-05T04:00:00Z 2016 7 2016-07-05T04:00:00Z   2016-07-11T18:35:50Z 2016-15696 0 0 0900006482087751
IRS-2016-0025-0001 IRS Application of Section 409A to Nonqualified Deferred Compensation Plans (REG-123854-12) IRS-2016-0025 Application of Section 409A to Nonqualified Deferred Compensation Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-06-22T04:00:00Z 2016 6 2016-06-22T04:00:00Z 2016-09-21T03:59:59Z 2024-11-11T21:28:20Z 2016-14331 1 0 0900006482056fea
IRS-2016-0024-0001 IRS Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities (REG-147196-07) IRS-2016-0024 Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-06-22T04:00:00Z 2016 6 2016-06-22T04:00:00Z 2016-09-21T03:59:59Z 2024-11-11T21:28:15Z 2016-14329 1 0 0900006482056d9e
IRS-2016-0014-0064 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-108060-15) IRS-2016-0014 Treatment of a Certain Interests in Corporations as Stock or Indebtedness; Hearing Proposed Rule Notice of Hearing 2016-06-21T04:00:00Z 2016 6 2016-06-21T04:00:00Z 2016-07-08T03:59:59Z 2024-11-12T06:08:44Z 2016-14734 1 0 0900006482053b45
IRS-2016-0010-0024 IRS Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) IRS-2016-0010 Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent; Hearing Proposed Rule Notice of Hearing 2016-06-14T04:00:00Z 2016 6 2016-06-14T04:00:00Z 2016-06-21T03:59:59Z 2016-06-25T01:00:42Z 2016-14010 0 0 09000064820375a1
IRS-2016-0021-0001 IRS Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance (REG-135702-15) IRS-2016-0021 Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-06-10T04:00:00Z 2016 6 2016-06-10T04:00:00Z 2016-08-10T03:59:59Z 2024-11-12T06:11:27Z 2016-13583 1 0 090000648202c0dd
IRS-2016-0020-0001 IRS Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (REG-126452-15) IRS-2016-0020 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-06-08T04:00:00Z 2016 6 2016-06-08T04:00:00Z 2016-08-09T03:59:59Z 2024-11-12T06:10:14Z 2016-13425 1 0 090000648201e009
IRS-2016-0015-0119 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Inversions and Related Transactions; Correction Proposed Rule Correction 2016-06-02T04:00:00Z 2016 6 2016-06-02T04:00:00Z 2016-07-08T03:59:59Z 2016-07-16T20:18:48Z 2016-13015 0 0 0900006482008f01
IRS-2016-0019-0001 IRS Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A (REG-127199-15) IRS-2016-0019 Treatment of Certain Domestic Entities Disregarded as Separate from Their Owners as Corporations as Corporations for Purposes of Section 6038A Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-05-10T04:00:00Z 2016 5 2016-05-10T04:00:00Z 2016-08-09T03:59:59Z 2024-11-12T06:08:07Z 2016-10852 1 0 0900006481fbdb03
IRS-2016-0018-0002 IRS Certified Professional Employer Organizations (REG-127561-15) IRS-2016-0018 Certified Professional Employer Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-05-06T04:00:00Z 2016 5 2016-05-06T04:00:00Z 2016-08-05T03:59:59Z 2024-11-07T23:41:48Z 2016-10702 1 0 0900006481fb0dbc
IRS-2016-0017-0001 IRS Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity (REG-114307-15) IRS-2016-0017 Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-05-04T04:00:00Z 2016 5 2016-05-04T04:00:00Z 2016-08-03T03:59:59Z 2024-11-11T21:26:46Z 2016-10384 1 0 0900006481fa87bd
IRS-2015-0055-0022 IRS Country-by-Country Reporting (REG-109822-15) IRS-2015-0055 Country-by-Country Reporting; Hearing Proposed Rule Notice of Hearing 2016-04-18T04:00:00Z 2016 4 2016-04-18T04:00:00Z 2016-04-26T03:59:59Z 2016-04-22T19:25:41Z 2016-08882 0 0 0900006481f706d0
IRS-2016-0016-0001 IRS Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock (REG-133673-15) IRS-2016-0016 Deemed Distributions of Stock and Rights to Acquire Stock Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-04-13T04:00:00Z 2016 4 2016-04-13T04:00:00Z 2016-07-13T03:59:59Z 2024-11-12T06:08:37Z 2016-08248 1 0 0900006481f6481e
IRS-2016-0015-0001 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Partial Withdrawal of Proposed Application of Section 367 to a Section 351 Exchange Resulting From a Transaction Described in Section 304(a)(1); Partial Withdrawal of Proposed Guidance for Determining Stock Ownership Proposed Rule Withdrawal 2016-04-08T04:00:00Z 2016 4 2016-04-08T04:00:00Z   2024-11-12T06:06:52Z 2016-07295 1 0 0900006481f56e4d
IRS-2016-0014-0002 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-108060-15) IRS-2016-0014 Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-108060-15) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-04-08T04:00:00Z 2016 4 2016-04-08T04:00:00Z 2016-07-08T03:59:59Z 2024-11-12T06:06:22Z 2016-07425 1 0 0900006481f57054
IRS-2016-0015-0002 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Inversions and Related Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-04-08T04:00:00Z 2016 4 2016-04-08T04:00:00Z 2016-07-08T03:59:59Z 2024-11-12T06:06:53Z 2016-07299 1 0 0900006481f56ee4
IRS-2016-0013-0001 IRS Excise Tax; Tractors, Trailers, Trucks, & Tires Definition of Highway Vehicle (REG-103380-05) IRS-2016-0013 Excise Tax: Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle (REG-103380-05) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-03-31T04:00:00Z 2016 3 2016-03-31T04:00:00Z 2016-06-30T03:59:59Z 2024-11-12T05:54:41Z 2016-06881 1 0 0900006481eed889
IRS-2016-0009-0002 IRS Definition of Political Subdivision (REG-129067-15) IRS-2016-0009 Definition of Political Subdivision; Correction Proposed Rule Correction 2016-03-14T04:00:00Z 2016 3 2016-03-14T04:00:00Z 2016-05-24T03:59:59Z 2016-05-28T20:56:38Z 2016-05624 0 0 0900006481ec0292
IRS-2016-0010-0002 IRS Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) IRS-2016-0010 Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-03-04T05:00:00Z 2016 3 2016-03-04T05:00:00Z 2016-06-03T03:59:59Z 2024-11-12T05:55:38Z 2016-04718 1 0 0900006481ea09c8
IRS-2016-0011-0001 IRS Utility Allowances Submetering (REG-123867-14) IRS-2016-0011 Utility Allowances Submetering (REG-123867-14) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-03-03T05:00:00Z 2016 3 2016-03-03T05:00:00Z 2016-05-03T03:59:59Z 2024-11-12T05:59:48Z 2016-04618 1 0 0900006481e9bcfb
IRS-2015-0019-0001 IRS Low-Income Housing Tax Credit Compliance Monitoring (REG-150349-12) IRS-2015-0019 Low-Income Housing Credit Compliance-Monitoring Regulations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-02-25T05:00:00Z 2016 2 2016-02-25T05:00:00Z 2016-05-26T03:59:59Z 2024-11-12T06:05:39Z 2016-04004 1 0 0900006481e8779f
IRS-2015-0055-0003 IRS Country-by-Country Reporting (REG-109822-15) IRS-2015-0055 Country-by-Country Reporting; Correction Proposed Rule Correction 2016-02-24T05:00:00Z 2016 2 2016-02-24T05:00:00Z   2016-02-24T17:40:22Z 2016-03906 0 0 0900006481e83839
IRS-2016-0009-0001 IRS Definition of Political Subdivision (REG-129067-15) IRS-2016-0009 Definition of Political Subdivision Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-02-23T05:00:00Z 2016 2 2016-02-23T05:00:00Z 2016-05-24T03:59:59Z 2024-11-12T06:03:44Z 2016-03790 1 0 0900006481e80591
IRS-2016-0007-0001 IRS Requirements for Type I and Type III Supporting Organizations (REG-118867-10) IRS-2016-0007 Requirements for Type I and Type III Supporting Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-02-19T05:00:00Z 2016 2 2016-02-19T05:00:00Z 2016-05-20T03:59:59Z 2024-11-12T06:05:26Z 2016-02858 1 0 0900006481e78665
IRS-2016-0005-0001 IRS Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 (REG-101701-16) IRS-2016-0005 Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans under the Multiemployer Pension Reform Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-02-11T05:00:00Z 2016 2 2016-02-11T05:00:00Z 2016-03-16T03:59:59Z 2024-11-12T05:54:05Z 2016-02772 1 0 0900006481e64a76
IRS-2016-0004-0001 IRS Allocation of Creditable Foreign Taxes (REG-100861-15) IRS-2016-0004 Allocation of Creditable Foreign Taxes Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-02-04T05:00:00Z 2016 2 2016-02-04T05:00:00Z 2016-05-05T03:59:59Z 2024-11-12T05:57:09Z 2016-01948 1 0 0900006481e4eae7
IRS-2015-0047-0019 IRS Treatment of Certain Transfers of Property to Foreign Corporations (REG-139483-13) IRS-2015-0047 Treatment of Certain Transfers of Property of Foreign Corporations; Hearing Correction Proposed Rule Correction 2016-02-01T05:00:00Z 2016 2 2016-02-01T05:00:00Z   2016-02-01T20:12:39Z 2016-01807 0 0 0900006481e402cd
IRS-2016-0003-0001 IRS Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements (REG-125761-14) IRS-2016-0003 Nondiscrimination Relief for Closed Defined Benefit Pension Plans and Additional Changes to the Retirement Plan Nondiscrimination Requirements Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-01-29T05:00:00Z 2016 1 2016-01-29T05:00:00Z 2016-04-29T03:59:59Z 2024-11-12T06:03:15Z 2016-01675 1 0 0900006481e3a47b
IRS-2015-0036-0163 IRS Disguised Payments for Services (REG-115452-14) IRS-2015-0036 Disguised Payments for Services; Hearing Proposed Rule Notice of Hearing 2016-01-27T05:00:00Z 2016 1 2016-01-27T05:00:00Z   2016-02-11T14:02:20Z 2016-01520 0 0 0900006481e313fe
IRS-2016-0002-0001 IRS Applicability of Normal Retirement Age Regulations to Governmental Pension (REG-147310-12) IRS-2016-0002 Applicability of Normal Retirement Age Regulations to Governmental Pension Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-01-27T00:00:00Z 2016 1 2016-01-27T00:00:00Z 2016-04-27T03:59:59Z 2025-05-20T09:00:35Z 2016-01639 1 0 0900006481e3136a
IRS-2016-0001-0001 IRS Special Enrollment Examination User Fee for Enrolled Agents (REG-134122-15) IRS-2016-0001 Special Enrollment Examination User Fee for Enrolled Agents Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-01-26T05:00:00Z 2016 1 2016-01-26T05:00:00Z 2016-02-25T04:59:59Z 2024-11-12T05:52:21Z 2016-01629 1 0 0900006481e2f817
IRS-2015-0047-0018 IRS Treatment of Certain Transfers of Property to Foreign Corporations (REG-139483-13) IRS-2015-0047 Treatment of Certain Transfers of Property of Foreign Corporations; Hearing Proposed Rule Public Hearing 2016-01-20T05:00:00Z 2016 1 2016-01-20T05:00:00Z 2016-02-05T04:59:59Z 2016-02-04T22:01:04Z 2016-00961 0 0 0900006481e2007f
IRS-2015-0054-0003 IRS Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 Relief from Joint and Several Liability; Correction Proposed Rule   2016-01-13T05:00:00Z 2016 1 2016-01-13T05:00:00Z   2016-01-20T15:08:01Z 2016-00430 0 0 0900006481e07985
IRS-2015-0032-0018 IRS Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 Definitions of Terms Relating to Marital Status; Hearing Proposed Rule   2016-01-12T05:00:00Z 2016 1 2016-01-12T05:00:00Z   2016-01-19T22:00:23Z 2016-00386 0 0 0900006481e01d0d
IRS-2015-0049-37970 IRS Substantiation Requirement for Certain Contributions (REG-138344-13) IRS-2015-0049 Substantiation Requirement for Certain Contributions; Withdrawal Proposed Rule   2016-01-08T05:00:00Z 2016 1 2016-01-08T05:00:00Z   2016-01-12T19:27:01Z 2016-00189 0 0 0900006481df6d0c
IRS-2015-0050-0018 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents From Sources Within the United States; Hearing Cancellation Proposed Rule   2016-01-05T05:00:00Z 2016 1 2016-01-05T05:00:00Z   2016-01-12T19:01:57Z 2015-33090 0 0 0900006481de843c

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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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