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

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

39 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2018 sorted by posted_date descending

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Suggested facets: subtype, posted_month, comment_end_date, open_for_comment, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)

posted_year 1

  • 2018 · 39 ✖

document_type 1

  • Proposed Rule · 39 ✖

agency_id 1

  • IRS · 39 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2019-0004-0001 IRS Limitation on Deduction for Business Interest Expense (REG-106089-18) IRS-2019-0004 Limitation on Deduction for Business Interest Expense (REG-106089-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-12-28T05:00:00Z 2018 12 2018-12-28T05:00:00Z 2019-02-27T04:59:59Z 2024-11-12T22:52:06Z 2018-26257 1 0 09000064839cc09c
IRS-2018-0029-0149 IRS Investing in Qualified Opportunity Funds (REG-115420-18) IRS-2018-0029 Investing in Qualified Opportunity Funds; Correction Proposed Rule Correction 2018-12-28T05:00:00Z 2018 12 2018-12-28T05:00:00Z   2019-01-18T16:51:08Z 2018-28207 0 0 09000064839cb8b4
IRS-2019-0005-0001 IRS Rules Regarding Certain Hybrid Arrangements (REG-104352-18) IRS-2019-0005 Rules Regarding Certain Hybrid Arrangements (REG–104352–18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-12-28T05:00:00Z 2018 12 2018-12-28T05:00:00Z 2019-02-27T04:59:59Z 2024-11-12T22:52:06Z 2018-27714 1 0 09000064839cc0e2
IRS-2019-0003-0001 IRS Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests (REG-113604-18) IRS-2019-0003 Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests [REG–113604–18] Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-12-27T05:00:00Z 2018 12 2018-12-27T05:00:00Z 2019-02-26T04:59:59Z 2024-11-12T22:52:46Z 2018-28167 1 0 09000064839c8a6b
IRS-2019-0002-0001 IRS Base Erosion and Anti-Abuse Tax (REG-104259-18) IRS-2019-0002 Base Erosion and Anti-Abuse Tax (REG–104259–18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-12-21T05:00:00Z 2018 12 2018-12-21T05:00:00Z 2019-02-20T04:59:59Z 2024-11-12T22:53:14Z 2018-27391 1 0 09000064839be31f
IRS-2018-0042-0001 IRS Regulations Reducing Burden Under FATCA and Chapter 3 (REG-132881-17) IRS-2018-0042 Regulations Reducing Burden under FATCA and Chapter 3 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-12-18T05:00:00Z 2018 12 2018-12-18T05:00:00Z 2019-02-20T04:59:59Z 2024-11-12T22:52:28Z 2018-27290 1 0 09000064839a9903
IRS-2018-0040-0001 IRS Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act (REG-105600-18) IRS-2018-0040 Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act [REG–105600–18] Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-12-07T05:00:00Z 2018 12 2018-12-07T05:00:00Z 2019-02-06T04:59:59Z 2024-11-12T22:49:44Z 2018-26322 1 0 0900006483958054
IRS-2018-0037-0001 IRS Estate and Gift Taxes; Difference in the Basic Exclusion Amount (REG-106706-18) IRS-2018-0037 Estate and Gift Taxes; Difference in the Basic Exclusion Amount Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-11-23T05:00:00Z 2018 11 2018-11-23T05:00:00Z 2019-02-22T04:59:59Z 2024-11-12T22:50:08Z 2018-25538 1 0 09000064838f5a4a
IRS-2018-0036-0001 IRS User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (REG-122898-17) IRS-2018-0036 User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-11-19T05:00:00Z 2018 11 2018-11-19T05:00:00Z 2019-01-19T04:59:59Z 2024-11-12T22:49:42Z 2018-25210 1 0 09000064838e674a
IRS-2018-0031-0001 IRS Removal of Regulations on Advance Payments for Goods and Long-Term Contracts IRS-2018-0031 Removal of Regulations on Advance Payments for Goods and Long-Term Contracts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-11-15T05:00:00Z 2018 11 2018-11-15T05:00:00Z 2019-01-15T04:59:59Z 2024-11-07T01:27:51Z 2018-22025 1 0 09000064837d8fcc
IRS-2018-0035-0001 IRS Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18) IRS-2018-0035 Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-11-14T05:00:00Z 2018 11 2018-11-14T05:00:00Z 2019-01-15T04:59:59Z 2024-11-12T22:49:58Z 2018-24812 1 0 09000064838d4e3b
IRS-2018-0033-0001 IRS Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes ([REG-107163-18) IRS-2018-0033 Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-11-07T05:00:00Z 2018 11 2018-11-07T05:00:00Z 2018-12-08T04:59:59Z 2024-11-12T22:48:49Z 2018-24285 1 0 09000064838a7c41
IRS-2018-0034-0001 IRS Modification of Discounting Rules for Insurance Companies (REG-103163-18) IRS-2018-0034 Modification of Discounting Rules for Insurance Companies (REG-103163-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-11-07T05:00:00Z 2018 11 2018-11-07T05:00:00Z 2018-12-08T04:59:59Z 2024-11-12T22:48:49Z 2018-24367 1 0 09000064838a7c82
IRS-2018-0030-0001 IRS Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18) IRS-2018-0030 Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-11-05T05:00:00Z 2018 11 2018-11-05T05:00:00Z 2018-12-06T04:59:59Z 2025-02-21T02:00:50Z 2018-24140 1 0 0900006483898c6e
IRS-2018-0018-0021 IRS Additional First Year Depreciation Deduction (REG-104397-18) IRS-2018-0018 Additional First Year Depreciation Deduction: Public Hearing Proposed Rule Notice of Hearing 2018-10-30T04:00:00Z 2018 10 2018-10-30T04:00:00Z 2018-11-16T04:59:59Z 2018-11-21T02:01:37Z 2018-23636 0 0 0900006483868575
IRS-2018-0028-0001 IRS Health Reimbursement Arrangements and Other Account-Based Group Health Plans (REG-136724-17) IRS-2018-0028 Health Reimbursement Arrangements and Other Account-Based Group Health Plans (REG-136724-17) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-10-29T04:00:00Z 2018 10 2018-10-29T04:00:00Z 2018-12-29T04:59:59Z 2024-11-07T01:05:57Z 2018-23183 1 0 0900006483861998
IRS-2018-0029-0001 IRS Investing in Qualified Opportunity Funds (REG-115420-18) IRS-2018-0029 Investing in Qualified Opportunity Funds (REG-115420-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-10-29T04:00:00Z 2018 10 2018-10-29T04:00:00Z 2018-12-29T04:59:59Z 2024-11-07T01:05:57Z 2018-23382 1 0 09000064838619ee
IRS-2018-0027-0001 IRS De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements (REG-118826-16) IRS-2018-0027 De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-10-17T04:00:00Z 2018 10 2018-10-17T04:00:00Z 2018-12-18T04:59:59Z 2024-11-07T01:27:50Z 2018-22393 1 0 09000064837fd0c2
IRS-2018-0019-0151 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Guidance Regarding the Transition Tax Under Section 965 and Related Provisions; Hearing Proposed Rule Hearings 2018-10-15T04:00:00Z 2018 10 2018-10-15T04:00:00Z 2018-10-17T03:59:59Z 2018-10-17T01:05:02Z 2018-22345 0 0 09000064837d91b5
IRS-2018-0013-0002 IRS Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG–104390–18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-10-10T04:00:00Z 2018 10 2018-10-10T04:00:00Z 2018-11-27T04:59:59Z 2024-11-12T06:18:55Z 2018-20304 1 0 09000064837b54fe
IRS-2018-0019-0150 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Availability of Additional Guidance Under Section 965 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-10-10T04:00:00Z 2018 10 2018-10-10T04:00:00Z   2018-10-12T11:53:57Z 2018-22022 0 0 09000064837b5602
IRS-2018-0026-0001 IRS Removal of Section 385 Documentation Regulations (REG–130244–17) IRS-2018-0026 Removal of Section 385 Documentation Regulations (REG–130244–17) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-09-24T04:00:00Z 2018 9 2018-09-24T04:00:00Z 2018-12-25T04:59:59Z 2024-11-07T01:38:42Z 2018-20652 1 0 0900006483758600
IRS-2018-0025-0001 IRS Contributions in Exchange for State or Local Tax Credits (REG-112176-18) IRS-2018-0025 Contributions in Exchange for State or Local Tax Credits (REG-112176-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-08-27T04:00:00Z 2018 8 2018-08-27T04:00:00Z 2018-10-12T03:59:59Z 2024-11-07T01:05:21Z 2018-18377 1 0 0900006483659c68
IRS-2018-0014-0005 IRS Proposed Removal of Temporary Regulations on a Partner’s Share of a Partnership Liability for Disguised Sale Purposes (REG-131186-17) IRS-2018-0014 Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes; Hearing Cancellation Proposed Rule Notice of Hearing 2018-08-17T04:00:00Z 2018 8 2018-08-17T04:00:00Z   2018-08-21T17:59:17Z 2018-17792 0 0 090000648362ff6a
IRS-2018-0020-0001 IRS Centralized Partnership Audit Regime IRS-2018-0020 Centralized Partnership Audit Regime (REG–136118–15, REG–119337–17; REG–118067–17; REG–120232–17 and REG–120233–17) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-08-17T04:00:00Z 2018 8 2018-08-17T04:00:00Z 2018-10-02T03:59:59Z 2024-11-07T01:36:20Z 2018-17614 1 0 0900006483630819
IRS-2018-0021-0001 IRS Qualified Business Income Deduction (REG-107892-18) IRS-2018-0021 Qualified Business Income Deduction (REG–107892–18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-08-16T04:00:00Z 2018 8 2018-08-16T04:00:00Z 2019-04-10T03:59:59Z 2024-11-07T01:36:36Z 2018-17276 1 0 090000648362b6d3
IRS-2018-0019-0001 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-08-09T04:00:00Z 2018 8 2018-08-09T04:00:00Z 2018-10-10T03:59:59Z 2024-11-07T01:36:29Z 2018-16476 1 0 09000064835f8b8f
IRS-2018-0018-0001 IRS Additional First Year Depreciation Deduction (REG-104397-18) IRS-2018-0018 Additional First Year Depreciation Deduction (REG–104397–18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-08-08T04:00:00Z 2018 8 2018-08-08T04:00:00Z 2018-10-10T03:59:59Z 2024-11-07T01:36:05Z 2018-16716 1 0 09000064835f04a9
IRS-2018-0017-0001 IRS Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-103474-18) IRS-2018-0017 Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-103474-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-07-18T04:00:00Z 2018 7 2018-07-18T04:00:00Z 2018-08-18T03:59:59Z 2024-11-07T23:54:54Z 2018-15351 1 0 0900006483518118
IRS-2018-0011-0003 IRS Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 IRS-2018-0011 Filing Requirements for Information Returns Required on Magnetic Media (Electronically); Correction Proposed Rule Correction 2018-07-17T04:00:00Z 2018 7 2018-07-17T04:00:00Z   2018-07-18T20:13:43Z 2018-15164 0 0 090000648350d280
IRS-2018-0008-0007 IRS Certain Non-Government Attorneys Not Authorized To Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor (REG-132434-17) IRS-2018-0008 Certain Non-Government Attorneys Not Authorized to Participate in Examinations of Books and Witnesses as Section 6103(n) Contractors; Hearing Proposed Rule Public Hearing 2018-07-02T04:00:00Z 2018 7 2018-07-02T04:00:00Z 2018-07-20T03:59:59Z 2020-08-23T13:14:08Z 2018-13695 0 0 090000648346003e
IRS-2018-0014-0001 IRS Proposed Removal of Temporary Regulations on a Partner’s Share of a Partnership Liability for Disguised Sale Purposes (REG-131186-17) IRS-2018-0014 Proposed Removal of Temporary Regulations on a Partner’s Share of a Partnership Liability for Disguised Sale Purposes (REG–131186–17) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-06-19T04:00:00Z 2018 6 2018-06-19T04:00:00Z 2018-08-04T03:59:59Z 2024-11-07T01:32:39Z 2018-13129 1 0 090000648342c1e1
IRS-2018-0012-0001 IRS Arbitrage Investment Restrictions on Tax-Exempt Bonds (REG-106977-18) IRS-2018-0012 Arbitrage Investment Restrictions on Tax-Exempt Bonds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-06-12T04:00:00Z 2018 6 2018-06-12T04:00:00Z 2018-09-11T03:59:59Z 2024-11-07T01:31:43Z 2018-12565 1 0 09000064833ed4b1
IRS-2018-0011-0001 IRS Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 IRS-2018-0011 Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-05-31T04:00:00Z 2018 5 2018-05-31T04:00:00Z 2018-07-31T03:59:59Z 2024-11-07T01:29:17Z 2018-11749 1 0 0900006483315e4b
IRS-2018-0008-0001 IRS Certain Non-Government Attorneys Not Authorized To Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor (REG-132434-17) IRS-2018-0008 Certain Non-Government Attorneys Not Authorized to Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-03-28T04:00:00Z 2018 3 2018-03-28T04:00:00Z 2018-06-27T03:59:59Z 2024-11-07T01:24:40Z 2018-06242 1 0 09000064830591a3
IRS-2018-0009-0001 IRS Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes (REG-129260-16) IRS-2018-0009 Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-03-13T04:00:00Z 2018 3 2018-03-13T04:00:00Z 2018-04-13T03:59:59Z 2024-11-07T01:23:43Z 2018-04971 1 0 090000648300622b
IRS-2018-0006-0001 IRS Short-Term, Limited-Duration Insurance (REG-133491-17) IRS-2018-0006 Short-Term, Limited-Duration Insurance Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-02-21T05:00:00Z 2018 2     2018-03-15T15:29:26Z 2018-03208 0 0 0900006482f4caa8
IRS-2018-0005-0001 IRS Eliminating Unnecessary Tax Regulations (REG-132197-17) IRS-2018-0005 Eliminating Unnecessary Tax Regulations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-02-15T05:00:00Z 2018 2 2018-02-15T05:00:00Z 2018-05-15T03:59:59Z 2024-11-07T01:21:17Z 2018-02918 1 0 0900006482f34780
IRS-2018-0004-0001 IRS Centralized Partnership Audit Regime: Adjusting Tax Attributes (REG-118067-17) IRS-2018-0004 Centralized Partnership Audit Regime: Adjusting Tax Attributes Proposed Rule Notice of Proposed Rulemaking (NPRM) 2018-02-02T05:00:00Z 2018 2 2018-02-02T05:00:00Z 2018-05-04T03:59:59Z 2024-11-07T01:21:09Z 2018-01989 1 0 0900006482eb752f

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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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