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

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74 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2019 sorted by posted_date descending

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posted_year 1

  • 2019 · 74 ✖

document_type 1

  • Proposed Rule · 74 ✖

agency_id 1

  • IRS · 74 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2019-0059-0001 IRS Source of Income From Certain Sales of Personal Property (REG-100956-19) IRS-2019-0059 Source of Income From Certain Sales of Personal Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-30T05:00:00Z 2019 12 2019-12-30T05:00:00Z 2020-02-29T04:59:59Z 2024-11-12T23:15:34Z 2019-27813 1 0 0900006484256df6
IRS-2019-0058-0001 IRS Misdirected Direct Deposit Refunds (REG-116163-19) IRS-2019-0058 Misdirected Direct Deposit Refunds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-23T05:00:00Z 2019 12 2019-12-23T05:00:00Z 2020-02-22T04:59:59Z 2024-11-12T23:14:43Z 2019-27653 1 0 0900006484248536
IRS-2019-0039-8365 IRS Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (REG-102508-16) IRS-2019-0039 Guidance under Section 6033 Regarding the Reporting Requirements of Exempt Organizations: Public Hearing Proposed Rule Notice of Hearing 2019-12-20T05:00:00Z 2019 12 2019-12-20T05:00:00Z 2020-01-18T04:59:59Z 2020-01-19T02:01:10Z 2019-27440 0 0 090000648424013f
IRS-2019-0057-0001 IRS Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-122180-18) IRS-2019-0057 Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code Section 162(m) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-20T05:00:00Z 2019 12 2019-12-20T05:00:00Z 2020-02-19T04:59:59Z 2024-11-12T23:14:41Z 2019-26116 1 0 090000648423ff29
IRS-2019-0055-0001 IRS Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups (REG-105495-19) IRS-2019-0055 Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, the Definition of Financial Services Income, Foreign Tax Redeterminations Under Section 905(c), the Disallowance of Certain Foreign Tax Credits Under Section 965(g), and the Application of the Foreign Tax Credit Limitation to Consolidated Groups Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-17T05:00:00Z 2019 12 2019-12-17T05:00:00Z 2020-02-19T04:59:59Z 2024-11-12T23:14:10Z 2019-24847 1 0 090000648421d09b
IRS-2019-0056-0001 IRS Treatment of Payments to Charitable Entities in Return for Consideration (REG-107431-19) IRS-2019-0056 Treatment of Payments to Charitable Entities in Return for Consideration Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-17T05:00:00Z 2019 12 2019-12-17T05:00:00Z 2020-02-01T04:59:59Z 2024-11-12T23:14:10Z 2019-26969 1 0 090000648421d141
IRS-2019-0054-0001 IRS Additional Rules Regarding Base Erosion and Anti-Abuse Tax (REG-112607-19) IRS-2019-0054 Additional Rules Regarding Base Erosion and Anti-Abuse Tax Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-06T05:00:00Z 2019 12 2019-12-06T05:00:00Z 2020-02-05T04:59:59Z 2024-11-12T23:13:58Z 2019-25745 1 0 09000064841ecfab
IRS-2019-0038-0011 IRS Taxable Year of Income Inclusion Under an Accrual Method of Accounting (REG-104870-18) IRS-2019-0038 Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing Proposed Rule Notice of Hearing 2019-12-04T05:00:00Z 2019 12 2019-12-04T05:00:00Z 2019-12-04T04:59:59Z 2019-12-05T02:02:04Z 2019-25161 0 0 09000064841e296a
IRS-2019-0034-0027 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance on Passive Foreign Investment Companies; Hearing Cancellation Proposed Rule Notice of Hearing 2019-12-02T05:00:00Z 2019 12 2019-12-02T05:00:00Z   2019-12-03T15:02:34Z 2019-25955 0 0 09000064841d664b
IRS-2019-0052-0001 IRS Transparency in Coverage (REG-118378-19) IRS-2019-0052 Transparency in Coverage Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-11-27T05:00:00Z 2019 11 2019-11-27T05:00:00Z   2024-11-12T23:13:02Z 2019-25011 1 0 09000064841bf9f3
IRS-2019-0037-0008 IRS Advance Payments for Goods, Services, and Other Items (REG-104554-18) IRS-2019-0037 Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing Proposed Rule Notice of Hearing 2019-11-21T05:00:00Z 2019 11 2019-11-21T05:00:00Z 2019-12-04T04:59:59Z 2019-12-07T02:01:44Z 2019-25161 0 0 090000648418fb2e
IRS-2019-0050-0001 IRS Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (REG-132210-18) IRS-2019-0050 Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-11-08T05:00:00Z 2019 11 2019-11-08T05:00:00Z 2020-01-08T04:59:59Z 2024-11-12T23:12:19Z 2019-24065 1 0 0900006484130012
IRS-2019-0049-0001 IRS Eligible Terminated S Corporations (REG-131071-18) IRS-2019-0049 Eligible Terminated S Corporations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-11-07T05:00:00Z 2019 11 2019-11-07T05:00:00Z 2019-12-24T04:59:59Z 2024-11-12T23:11:46Z 2019-24098 1 0 0900006484127596
IRS-2019-0048-0001 IRS The Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-123112-19) IRS-2019-0048 The Treatment of Certain Interests in Corporations as Stock or Indebtedness Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2019-11-04T05:00:00Z 2019 11 2019-11-04T05:00:00Z 2020-02-04T04:59:59Z 2024-11-12T23:12:11Z 2019-23819 1 0 090000648411a55b
IRS-2019-0032-0026 IRS Multiple Employer Plans (REG-121508-18) IRS-2019-0032 Hearing: Multiple Employer Plans Proposed Rule Notice of Hearing 2019-10-15T04:00:00Z 2019 10 2019-10-15T04:00:00Z 2019-11-26T04:59:59Z 2019-11-27T02:01:38Z 2019-22369 0 0 090000648408de07
IRS-2019-0046-0001 IRS Contribution Limits Applicable to ABLE Accounts (REG-128246-18) IRS-2019-0046 Contribution Limits Applicable to ABLE Accounts (REG-128246-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-10-10T04:00:00Z 2019 10 2019-10-10T04:00:00Z 2020-01-09T04:59:59Z 2024-11-12T23:10:17Z 2019-21477 1 0 0900006484077d8f
IRS-2019-0027-0017 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Hearing Proposed Rule Notice of Hearing 2019-10-09T04:00:00Z 2019 10 2019-10-09T04:00:00Z 2019-11-12T04:59:59Z 2019-11-12T02:03:29Z 2019-21884 0 0 0900006484063048
IRS-2019-0044-0001 IRS Guidance on the Transition From Interbank Offered Rates to Other Reference Rates (REG-118784-18) IRS-2019-0044 Guidance on the Transition from Interbank Offered Rates to Other Reference Rates Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-10-09T04:00:00Z 2019 10 2019-10-09T04:00:00Z 2019-11-26T04:59:59Z 2024-11-12T23:09:22Z 2019-22042 1 0 0900006484063516
IRS-2019-0038-0002 IRS Taxable Year of Income Inclusion Under an Accrual Method of Accounting (REG-104870-18) IRS-2019-0038 Taxable Year of Income Inclusion under an Accrual Method of Accounting: Correction Proposed Rule Correction 2019-10-09T04:00:00Z 2019 10 2019-10-09T04:00:00Z 2019-11-09T04:59:59Z 2019-11-10T21:56:26Z 2019-21949 0 0 0900006484063046
IRS-2019-0034-0026 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance on Passive Foreign Investment Companies: Hearing Proposed Rule Public Hearing 2019-10-03T04:00:00Z 2019 10 2019-10-03T04:00:00Z 2019-11-23T04:59:59Z 2019-11-14T18:41:20Z 2019-21476 0 0 090000648400ecb0
IRS-2019-0043-0001 IRS Ownership Attribution Under Section 958 Including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder (REG-104223-18) IRS-2019-0043 Ownership Attribution Under Section 958 Including For Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-10-02T04:00:00Z 2019 10 2019-10-02T04:00:00Z 2019-12-03T04:59:59Z 2024-11-12T23:10:20Z 2019-20567 1 0 0900006484003815
IRS-2019-0035-0004 IRS Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14) IRS-2019-0035 Classification of Cloud Transactions and Transactions Involving Digital Content; Correction Proposed Rule Correction 2019-10-02T04:00:00Z 2019 10 2019-10-02T04:00:00Z 2019-11-13T04:59:59Z 2024-11-12T23:10:19Z 2019-21034 1 0 090000648400367d
IRS-2019-0042-0001 IRS Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare (REG-136401-18) IRS-2019-0042 Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated with Individual Health Insurance Coverage or Medicare Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-30T04:00:00Z 2019 9 2019-09-30T04:00:00Z 2019-12-31T04:59:59Z 2024-11-12T23:09:38Z 2019-20034 1 0 0900006483feac79
IRS-2019-0041-0001 IRS Additional First Year Depreciation Deduction (REG-106808-19) IRS-2019-0041 Additional First Year Depreciation Deduction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-24T04:00:00Z 2019 9 2019-09-24T04:00:00Z 2019-11-26T04:59:59Z 2024-11-12T23:08:59Z 2019-20035 1 0 0900006483fbc93e
IRS-2019-0039-0001 IRS Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (REG-102508-16) IRS-2019-0039 Guidance Under section 6033 Regarding the Reporting Requirements of Exempt Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-10T04:00:00Z 2019 9 2019-09-10T04:00:00Z 2019-12-10T04:59:59Z 2024-11-12T23:07:41Z 2019-19501 1 0 0900006483f24af7
IRS-2019-0040-0001 IRS Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18) IRS-2019-0040 Proposed Regulations under Section 382(h) Related to Built-in Gain and Loss Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-10T04:00:00Z 2019 9 2019-09-10T04:00:00Z 2019-11-13T04:59:59Z 2024-11-12T23:07:42Z 2019-18152 1 0 0900006483f24c48
IRS-2019-0038-0001 IRS Taxable Year of Income Inclusion Under an Accrual Method of Accounting (REG-104870-18) IRS-2019-0038 Taxable Year of Income Inclusion under an Accrual Method of Accounting Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-09T04:00:00Z 2019 9 2019-09-09T04:00:00Z 2019-11-09T04:59:59Z 2024-11-12T23:07:58Z 2019-19325 1 0 0900006483f21117
IRS-2019-0037-0001 IRS Advance Payments for Goods, Services, and Other Items (REG-104554-18) IRS-2019-0037 Advance Payments for Goods, Services, and Other Items Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-09T04:00:00Z 2019 9 2019-09-09T04:00:00Z 2019-11-09T04:59:59Z 2024-11-12T23:07:59Z 2019-19197 1 0 0900006483f211e0
IRS-2019-0036-0001 IRS Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-per-Mile Valuation Rules (REG-101378-19) IRS-2019-0036 Determination of the Maximum Value of a Vehicle for Use with the Fleet-average and Vehicle Cents-per-mile Valuation Rules Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-08-23T04:00:00Z 2019 8 2019-08-23T04:00:00Z 2019-10-23T03:59:59Z 2024-11-12T23:07:09Z 2019-18044 1 0 0900006483ea7ce1
IRS-2019-0023-0014 IRS Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (REG-105476-18) IRS-2019-0023 Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Cancellation Proposed Rule Public Hearing 2019-08-23T04:00:00Z 2019 8 2019-08-23T04:00:00Z   2019-08-23T19:50:16Z 2019-18308 0 0 0900006483ea7baa
IRS-2019-0032-0003 IRS Multiple Employer Plans (REG-121508-18) IRS-2019-0032 Multiple Employer Plans; Correction Proposed Rule Correction 2019-08-21T04:00:00Z 2019 8 2019-08-21T04:00:00Z 2019-10-02T03:59:59Z 2024-11-12T23:07:21Z 2019-17849 1 0 0900006483e7e88a
IRS-2019-0035-0001 IRS Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14) IRS-2019-0035 Classification of Cloud Transactions and Transactions Involving Digital Content Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-08-14T04:00:00Z 2019 8 2019-08-14T04:00:00Z 2019-11-13T04:59:59Z 2024-11-12T23:06:52Z 2019-17425 1 0 0900006483e48d29
IRS-2019-0027-0004 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction Proposed Rule Correction 2019-08-08T04:00:00Z 2019 8 2019-08-08T04:00:00Z   2024-11-12T23:05:36Z 2019-16632 1 0 0900006483e11be6
IRS-2019-0028-0002 IRS Section 199A Rules for Cooperatives and Their Patrons (REG-118425-18) IRS-2019-0028 Section 199A Rules for Cooperatives and their Patrons; Correction Proposed Rule Correction 2019-08-06T04:00:00Z 2019 8 2019-08-06T04:00:00Z   2019-08-07T15:28:51Z 2019-16378 0 0 0900006483dfba75
IRS-2019-0029-0004 IRS Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19) IRS-2019-0029 Guidance under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income): Correction Proposed Rule Correction 2019-08-02T04:00:00Z 2019 8 2019-08-02T04:00:00Z   2019-08-07T15:32:12Z 2019-16430 0 0 0900006483de7fce
IRS-2019-0023-0010 IRS Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (REG-105476-18) IRS-2019-0023 Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-07-24T04:00:00Z 2019 7 2019-07-24T04:00:00Z 2019-08-09T03:59:59Z 2024-11-12T23:05:17Z 2019-15676 1 0 0900006483db02ed
IRS-2019-0034-0001 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance on Passive Foreign Investment Companies Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-07-11T04:00:00Z 2019 7 2019-07-11T04:00:00Z 2019-09-10T03:59:59Z 2024-11-12T23:03:50Z 2019-12030 1 0 0900006483d7d1c8
IRS-2019-0033-0001 IRS Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities (REG-106877-18) IRS-2019-0033 Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-07-03T04:00:00Z 2019 7 2019-07-03T04:00:00Z 2019-10-02T03:59:59Z 2024-11-12T23:05:20Z 2019-13935 1 0 0900006483d5b304
IRS-2019-0032-0001 IRS Multiple Employer Plans (REG-121508-18) IRS-2019-0032 Multiple Employer Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-07-03T04:00:00Z 2019 7 2019-07-03T04:00:00Z 2019-10-02T03:59:59Z 2024-11-12T23:05:20Z 2019-14123 1 0 0900006483d5b302
IRS-2019-0029-0001 IRS Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19) IRS-2019-0029 Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-06-21T04:00:00Z 2019 6 2019-06-21T04:00:00Z 2019-09-20T03:59:59Z 2024-11-12T23:03:29Z 2019-12436 1 0 0900006483d2f756
IRS-2019-0028-0001 IRS Section 199A Rules for Cooperatives and Their Patrons (REG-118425-18) IRS-2019-0028 Section 199A Rules for Cooperatives and Their Patrons Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-06-19T04:00:00Z 2019 6 2019-06-19T04:00:00Z 2019-08-20T03:59:59Z 2024-11-12T23:03:21Z 2019-11501 1 0 0900006483d238a2
IRS-2019-0027-0002 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-06-18T04:00:00Z 2019 6 2019-06-18T04:00:00Z 2019-09-17T03:59:59Z 2024-11-12T23:02:41Z 2019-12441 1 0 0900006483d1db7a
IRS-2019-0021-0001 IRS Exception for Interests Held by Foreign Pension Funds (REG-109826-17) IRS-2019-0021 Exception for Interests Held by Foreign Pension Funds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-06-07T04:00:00Z 2019 6 2019-06-07T04:00:00Z 2019-09-07T03:59:59Z 2024-11-12T23:03:43Z 2019-11291 1 0 0900006483cf592f
IRS-2019-0025-0001 IRS Withholding on Certain Distributions Under Section 3405(a) and (b) (REG-132240-15) IRS-2019-0025 Withholding on Certain Distributions under Section 3405(a) and (b)/9 (REG–132240–15) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-05-31T04:00:00Z 2019 5 2019-05-31T04:00:00Z 2019-08-30T03:59:59Z 2024-11-12T23:01:34Z 2019-11292 1 0 0900006483cdb21c
IRS-2019-0012-0038 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income: Public Hearing Proposed Rule Notice of Hearing 2019-05-31T04:00:00Z 2019 5 2019-05-31T04:00:00Z 2019-07-02T03:59:59Z 2019-07-02T01:01:38Z 2019-11388 0 0 0900006483cdb21f
IRS-2019-0022-0009 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 Investing in Qualified Opportunity Fund Proposed Rule Correction 2019-05-21T04:00:00Z 2019 5 2019-05-21T04:00:00Z   2024-11-12T23:00:57Z C1-2019-08075 1 0 0900006483caa88e
IRS-2019-0024-0001 IRS Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business IRS-2019-0024 Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business (REG–125135–15) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-05-20T04:00:00Z 2019 5 2019-05-20T04:00:00Z 2019-07-20T03:59:59Z 2024-11-12T23:01:27Z 2019-10464 1 0 0900006483ca0e29
IRS-2019-0023-0001 IRS Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (REG-105476-18) IRS-2019-0023 Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (REG-105476-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-05-13T04:00:00Z 2019 5 2019-05-13T04:00:00Z 2019-07-13T03:59:59Z 2024-11-12T22:59:14Z 2019-09515 1 0 0900006483c6ad50
IRS-2019-0016-0002 IRS Certain Transfers of Property to Real Estate Investment Trusts [REITs] (REG-113943-17) IRS-2019-0016 Certain Transfers of Property to Real Estate Investment Trusts; Correction Proposed Rule Correction 2019-05-03T04:00:00Z 2019 5 2019-05-03T04:00:00Z 2019-05-11T03:59:59Z 2019-05-03T19:58:51Z 2019-09010 0 0 0900006483c2de19
IRS-2019-0022-0001 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 Investing in Qualified Opportunity Funds [REG-120186-18] Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-05-01T04:00:00Z 2019 5 2019-05-01T04:00:00Z 2019-07-02T03:59:59Z 2024-11-12T22:59:55Z 2019-08075 1 0 0900006483c222ec
IRS-2019-0017-0002 IRS Updating Section 301 Regulations To Reflect Statutory Changes (REG-121694-16) IRS-2019-0017 Updating Section 301 Regulations to Reflect Statutory Changes: Correction Proposed Rule Correction 2019-04-23T04:00:00Z 2019 4 2019-04-23T04:00:00Z   2019-04-23T20:10:46Z 2019-08113 0 0 0900006483be1490
IRS-2019-0018-0001 IRS Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries (REG-117062-18) IRS-2019-0018 Electing Small Business Trusts with Nonresident Aliens as Potential Current Beneficiaries Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-04-19T04:00:00Z 2019 4 2019-04-19T04:00:00Z 2019-06-04T03:59:59Z 2024-11-12T22:59:22Z 2019-07919 1 0 0900006483bc4a8a
IRS-2019-0012-0004 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income Proposed Rule Correction 2019-04-12T04:00:00Z 2019 4 2019-04-12T04:00:00Z   2019-04-12T19:38:50Z C1-2019-03848 0 0 0900006483b89e0c
IRS-2019-0012-0003 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income: Correction Proposed Rule Correction 2019-04-11T04:00:00Z 2019 4 2019-04-11T04:00:00Z   2024-11-12T22:58:09Z 2019-07118 1 0 0900006483b820ed
IRS-2011-0049-0003 IRS Corporate Reorganizations: Guidance on Measurement of Continuity of Interest IRS-2011-0049 Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest Proposed Rule Withdrawal 2019-04-01T04:00:00Z 2019 4 2019-04-01T04:00:00Z   2019-04-02T15:11:50Z 2019-06159 0 0 0900006483b5138e
IRS-2009-0003-0004 IRS Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities IRS-2009-0003 Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities: Withdrawal Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-03-28T04:00:00Z 2019 3 2019-03-28T04:00:00Z   2019-04-02T15:04:11Z 2019-05959 0 0 0900006483b37f43
IRS-2019-0016-0001 IRS Certain Transfers of Property to Real Estate Investment Trusts [REITs] (REG-113943-17) IRS-2019-0016 Certain Transfers of Property to Real Estate Investment Trusts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-03-26T04:00:00Z 2019 3 2019-03-26T04:00:00Z 2019-05-11T03:59:59Z 2024-11-12T22:57:15Z 2019-05682 1 0 0900006483b2e2e6
IRS-2019-0017-0001 IRS Updating Section 301 Regulations To Reflect Statutory Changes (REG-121694-16) IRS-2019-0017 Updating Section 301 Regulations to Reflect Statutory Changes Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-03-26T04:00:00Z 2019 3 2019-03-26T04:00:00Z   2024-11-12T22:57:15Z 2019-05649 1 0 0900006483b2e38e
IRS-2019-0015-0001 IRS Partnership Transactions Involving Equity Interests of a Partner (REG-135671-17) IRS-2019-0015 Partnership Transactions Involving Equity Interests of a Partner Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-03-25T04:00:00Z 2019 3 2019-03-25T04:00:00Z 2019-06-25T03:59:59Z 2024-11-12T22:57:11Z 2019-05545 1 0 0900006483b2517a
IRS-2019-0014-0001 IRS Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules (REG-103083-18) IRS-2019-0014 Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-03-25T04:00:00Z 2019 3 2019-03-25T04:00:00Z 2019-05-10T03:59:59Z 2024-11-12T22:57:12Z 2019-05400 1 0 0900006483b24aed
IRS-2019-0005-0011 IRS Rules Regarding Certain Hybrid Arrangements (REG-104352-18) IRS-2019-0005 Certain Hybrid Arrangements; Hearing Cancellation Proposed Rule Notice of Hearing 2019-03-20T04:00:00Z 2019 3 2019-03-20T04:00:00Z   2019-03-27T14:54:38Z 2019-05371 0 0 0900006483b0571d
IRS-2018-0040-0039 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 Hearing: Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act; Cancellation Proposed Rule Notice of Hearing 2019-03-13T04:00:00Z 2019 3 2019-03-13T04:00:00Z   2019-03-14T16:55:23Z 2019-04707 0 0 0900006483adad82
IRS-2019-0005-0010 IRS Rules Regarding Certain Hybrid Arrangements (REG-104352-18) IRS-2019-0005 Meetings: Rules Regarding Certain Hybrid Arrangements; Hearing Proposed Rule Notice of Hearing 2019-03-08T05:00:00Z 2019 3 2019-03-08T05:00:00Z 2019-03-16T03:59:59Z 2024-11-12T22:56:37Z 2019-04203 1 0 0900006483acdd0f
IRS-2018-0042-0012 IRS Regulations Reducing Burden Under FATCA and Chapter 3 (REG-132881-17) IRS-2018-0042 Meetings: Regulations Reducing Burden under FATCA and Chapter 3; Hearing Proposed Rule Notice of Hearing 2019-03-08T05:00:00Z 2019 3 2019-03-08T05:00:00Z 2019-03-30T03:59:59Z 2019-04-03T01:02:37Z 2019-04164 0 0 0900006483acdca6
IRS-2018-0037-0018 IRS Estate and Gift Taxes; Difference in the Basic Exclusion Amount (REG-106706-18) IRS-2018-0037 Difference in the Basic Exclusion Amount; Hearing: Cancellation Estate and Gift Taxes Proposed Rule Notice of Hearing 2019-03-07T05:00:00Z 2019 3 2019-03-07T05:00:00Z   2019-03-07T17:20:32Z 2019-04140 0 0 0900006483ac933d
IRS-2019-0002-0061 IRS Base Erosion and Anti-Abuse Tax (REG-104259-18) IRS-2019-0002 Hearing:Base Erosion and Anti-Abuse Tax (REG-104259-18) Proposed Rule Notice of Hearing 2019-03-06T05:00:00Z 2019 3 2019-03-06T05:00:00Z 2019-03-16T03:59:59Z 2019-03-21T01:02:58Z 2019-04043 0 0 0900006483ac230e
IRS-2019-0012-0001 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-03-06T05:00:00Z 2019 3 2019-03-06T05:00:00Z 2019-05-07T03:59:59Z 2024-11-12T22:55:42Z 2019-03848 1 0 0900006483ac2288
IRS-2018-0040-0032 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 Job Act; Correction Proposed Rule Correction 2019-03-06T05:00:00Z 2019 3 2019-03-06T05:00:00Z 2019-03-09T04:59:59Z 2024-11-12T22:55:42Z 2019-03942 1 0 0900006483ac2417
IRS-2018-0040-0031 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 Hearing: Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act Proposed Rule Notice of Hearing 2019-03-01T05:00:00Z 2019 3 2019-03-01T05:00:00Z 2019-03-09T04:59:59Z 2019-03-10T03:01:46Z 2019-03769 0 0 0900006483ab5959
IRS-2019-0010-0001 IRS Request for Information Regarding Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage IRS-2019-0010 Request for Information: Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage Proposed Rule Request for Comment 2019-02-25T05:00:00Z 2019 2     2022-02-09T20:13:13Z 2019-03170 0 0 0900006483aa3207
IRS-2019-0009-0002 IRS Qualified Business Income Deduction (REG-134652-18) IRS-2019-0009 Qualified Business Income Deduction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-02-08T05:00:00Z 2019 2 2019-02-08T05:00:00Z 2019-04-10T03:59:59Z 2024-11-12T22:55:15Z 2019-01023 1 0 0900006483a560f5
IRS-2019-0006-0001 IRS Reissuance of State or Local Bonds (REG-141739-08) IRS-2019-0006 Reissuance of State or Local Bonds (REG-141739-08) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-02-07T05:00:00Z 2019 2 2019-02-07T05:00:00Z 2019-03-02T04:59:59Z 2024-11-12T22:54:48Z   1 0 0900006483a5076c
IRS-2018-0013-0035 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); Hearing (REG-104390-18) Proposed Rule Notice of Hearing 2019-02-01T05:00:00Z 2019 2 2019-02-05T05:00:00Z 2019-02-12T04:59:59Z 2019-02-08T15:01:52Z 2019-00704 0 0 0900006483a329f3
IRS-2018-0029-0156 IRS Investing in Qualified Opportunity Funds (REG-115420-18) IRS-2018-0029 Hearings: Investing in Qualified Opportunity Funds (REG-115420-18) Proposed Rule Hearings 2019-02-01T05:00:00Z 2019 2 2019-02-01T05:00:00Z   2019-02-10T02:03:41Z 2019-00619 0 0 0900006483a3274e

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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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