documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
77 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2016 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-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;