documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
74 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2019 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-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;