documents
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)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;