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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

54 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2020 sorted by posted_date descending

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posted_year 1

  • 2020 · 54 ✖

document_type 1

  • Proposed Rule · 54 ✖

agency_id 1

  • IRS · 54 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2021-0001-0001 IRS User Fee for Estate Tax Closing Letter (REG-114615-16) IRS-2021-0001 User Fee for Estate Tax Closing Letter Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-12-31T05:00:00Z 2020 12 2020-12-31T05:00:00Z 2021-03-02T04:59:59Z 2024-11-12T23:26:33Z 2020-28931 1 0 09000064849d65d3
IRS-2020-0041-0001 IRS Treatment of Special Enforcement Matters (REG–123652–18) IRS-2020-0041 Treatment of Special Enforcement Matters (REG–123652–18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-11-24T05:00:00Z 2020 11 2020-11-24T05:00:00Z 2021-01-26T04:59:59Z 2024-11-06T23:43:35Z 2020-25904 1 0 0900006484972b85
IRS-2020-0048-0001 IRS IRS Review of Regulatory and Other Relief To Support Economic Recovery IRS-2020-0048 Review of Regulatory and Other Relief to Support Economic Recovery Proposed Rule Request for Comment 2020-11-17T05:00:00Z 2020 11 2020-11-17T05:00:00Z 2021-01-05T04:59:59Z 2024-11-06T23:41:20Z 2020-25240 1 0 09000064849637e8
IRS-2020-0040-0001 IRS Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20) IRS-2020-0040 Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-11-12T05:00:00Z 2020 11 2020-11-12T05:00:00Z 2021-02-12T04:59:59Z 2024-11-06T23:42:00Z 2020-21818 1 0 0900006484959885
IRS-2019-0041-0007 IRS Additional First Year Depreciation Deduction (REG-106808-19) IRS-2019-0041 Additional First Year Depreciation Deduction Proposed Rule Withdrawal 2020-11-10T05:00:00Z 2020 11 2020-11-10T05:00:00Z   2020-11-12T20:20:41Z 2020-24026 0 0 09000064849564dc
IRS-2020-0039-0001 IRS Additional Policy and Regulatory Revisions in Response to the COVID–19 Public Health Emergency (REG-122462-20) IRS-2020-0039 Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-11-06T05:00:00Z 2020 11 2020-11-06T05:00:00Z   2025-11-20T10:00:14Z 2020-24338 1 0 090000648494e08b
IRS-2020-0038-0001 IRS Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-119890-18) IRS-2020-0038 Low-Income Housing Credit Average Income Test Regulations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-10-30T04:00:00Z 2020 10 2020-10-30T04:00:00Z 2020-12-30T04:59:59Z 2024-11-06T23:41:44Z 2020-20221 1 0 090000648494170d
IRS-2020-0036-0001 IRS Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6) (REG-110059-20) IRS-2020-0036 Ownership Attribution under Section 958 for Purposes of Sections 367(a) and 954(c)(6) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-09-22T04:00:00Z 2020 9 2020-09-22T04:00:00Z 2020-11-21T04:59:59Z 2024-11-12T23:25:18Z 2020-17550 1 0 090000648486ee44
IRS-2020-0028-0011 IRS Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 (REG-132766-18) IRS-2020-0028 Small Business Taxpayer Exceptions; Correction Proposed Rule Correction 2020-09-18T04:00:00Z 2020 9 2020-09-18T04:00:00Z   2020-09-22T16:06:21Z 2020-20606 0 0 09000064848644b3
IRS-2020-0016-12040 IRS Certain Medical Care Arrangements (REG-109755-19) IRS-2020-0016 Certain Medical Care Arrangements; Hearing Proposed Rule Public Hearing 2020-09-18T04:00:00Z 2020 9 2020-09-18T04:00:00Z 2020-09-26T03:59:59Z 2020-10-10T01:01:55Z 2020-20326 0 0 0900006484864979
IRS-2020-0035-0001 IRS Limitation on Deduction for Business Interest Expense; Allocation of Interest Expense by Passthrough Entities; Dividends Paid by Regulated Investment Companies; Application of Limitation on Deduction for Business Interest Expense to United States Shareholders of Controlled Foreign Corporations and to Foreign Persons With Effectively Connected Income (REG-107911-18) IRS-2020-0035 Limitation on Deduction for Business Interest Expense: Allocation of Interest Expense by Passthrough Entities; Dividends Paid by Regulated Investment Companies; Application of Limitation on Deduction for Business Interest Expense to United States Shareholders of Controlled Foreign Corporations and to Foreign Persons with Effectively Connected Income Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-09-14T04:00:00Z 2020 9 2020-09-14T04:00:00Z 2020-11-03T04:59:59Z 2024-11-12T23:24:51Z 2020-16532 1 0 0900006484856aa7
IRS-2020-0033-0001 IRS Coordination of Extraordinary Disposition and Disqualified Basis Rules (REG-124737-19) IRS-2020-0033 Coordination of Extraordinary Disposition and Disqualified Basis Rules Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-08-27T04:00:00Z 2020 8 2020-08-27T04:00:00Z 2020-10-27T03:59:59Z 2024-11-12T23:23:12Z 2020-18544 1 0 0900006484823d0d
IRS-2020-0031-0001 IRS Rollover Rules for Qualified Plan Loan Offset Amounts (REG-116475-19) IRS-2020-0031 Rollover Rules for Qualified Plan Loan Offset Amounts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-08-20T04:00:00Z 2020 8 2020-08-20T04:00:00Z 2020-10-06T03:59:59Z 2024-11-12T23:23:53Z 2020-16564 1 0 0900006484813eb8
IRS-2020-0030-0001 IRS Guidance Under Section 1061 (REG-107213-18) IRS-2020-0030 Guidance under Section 1061 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-08-14T04:00:00Z 2020 8 2020-08-14T04:00:00Z 2020-10-06T03:59:59Z 2025-02-10T02:01:00Z 2020-17108 1 0 09000064847ffe3a
IRS-2020-0004-0006 IRS Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Section 951A (Global Intangible Low-Taxed Income) (REG-106013-19) IRS-2020-0004 Guidance: Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments (Global Intangible Low-Taxed Income); Correction Proposed Rule Correction 2020-08-11T04:00:00Z 2020 8 2020-08-11T04:00:00Z   2020-08-11T22:07:28Z 2020-15857 0 0 09000064847f0747
IRS-2018-0008-0015 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 Persons Not Authorized To Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-08-07T04:00:00Z 2020 8 2020-08-07T04:00:00Z 2020-10-07T03:59:59Z 2020-10-07T01:01:27Z 2020-16912 0 0 09000064847e293a
IRS-2020-0007-0011 IRS Effect of Section 67(g) on Trusts and Estates (REG-113295-18) IRS-2020-0007 Public Hearing: Effect of Section 67(g) on Trusts and Estates; Cancellation Proposed Rule Notice of Hearing 2020-08-05T04:00:00Z 2020 8 2020-08-05T04:00:00Z   2020-08-05T19:18:15Z 2020-17126 0 0 09000064847d72fc
IRS-2020-0028-0001 IRS Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 (REG-132766-18) IRS-2020-0028 Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-08-05T04:00:00Z 2020 8 2020-08-05T04:00:00Z 2020-09-15T03:59:59Z 2024-11-12T23:24:07Z 2020-16364 1 0 09000064847d72f5
IRS-2020-0026-0001 IRS Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services (REG-112042-19) IRS-2020-0026 Excise Taxes: Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-07-31T04:00:00Z 2020 7 2020-07-31T04:00:00Z 2020-09-30T03:59:59Z 2026-02-20T20:29:42Z 2020-15504 1 0 09000064847c3a93
IRS-2020-0025-0002 IRS Recapture of Excess Employment Tax Credits Under the Families First Act and the CARES Act (REG-111879-20) IRS-2020-0025 Recapture of Excess Employment Tax Credits Under the Families First Act and the CARES Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-07-29T04:00:00Z 2020 7 2020-07-29T04:00:00Z 2020-09-29T03:59:59Z 2024-11-06T23:38:48Z 2020-16300 1 0 09000064847b358f
IRS-2020-0024-0001 IRS Guidance Under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax (REG-127732-19) IRS-2020-0024 Guidance: Income Subject to a High Rate of Foreign Tax Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-07-23T04:00:00Z 2020 7 2020-07-23T04:00:00Z 2020-09-22T03:59:59Z 2024-11-06T23:38:22Z 2020-15349 1 0 0900006484799759
IRS-2020-0013-0007 IRS Credit for Carbon Oxide Sequestration (REG-112339-19) IRS-2020-0013 Hearing: Credit for Carbon Oxide Sequestration Proposed Rule Notice of Hearing 2020-07-22T04:00:00Z 2020 7 2020-07-22T04:00:00Z 2020-08-15T03:59:59Z 2020-08-16T01:00:51Z 2020-15237 0 0 09000064847927df
IRS-2020-0007-0010 IRS Effect of Section 67(g) on Trusts and Estates (REG-113295-18) IRS-2020-0007 Hearing: Effect of Section 67(g) on Trusts and Estates Proposed Rule Hearings 2020-07-17T04:00:00Z 2020 7 2020-07-17T04:00:00Z 2020-07-30T03:59:59Z 2020-07-31T01:02:54Z 2020-15019 0 0 090000648477e0f6
IRS-2020-0023-0001 IRS Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage (REG-130081-19) IRS-2020-0023 Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-07-15T04:00:00Z 2020 7 2020-07-15T04:00:00Z   2022-02-08T15:51:20Z 2020-14895 0 0 0900006484763959
IRS-2020-0020-0001 IRS Consolidated Net Operating Losses (REG-125716-18) IRS-2020-0020 Consolidated Net Operating Losses Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-07-08T04:00:00Z 2020 7 2020-07-08T04:00:00Z 2020-09-01T03:59:59Z 2024-11-06T23:37:07Z 2020-14427 1 0 090000648473116a
IRS-2020-0021-0001 IRS Section 42, Low-Income Housing Credit Compliance-Monitoring Regulations (REG-123027-19) IRS-2020-0021 Section 42, Low-Income Housing Credit Compliance-Monitoring Regulations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-07-07T04:00:00Z 2020 7 2020-07-07T04:00:00Z 2020-09-09T03:59:59Z 2024-11-06T23:37:32Z 2020-14555 1 0 090000648472b076
IRS-2020-0013-0003 IRS Credit for Carbon Oxide Sequestration (REG-112339-19) IRS-2020-0013 Credit for Carbon Oxide Sequestration; Correction Proposed Rule Correction 2020-06-30T04:00:00Z 2020 6 2020-06-30T04:00:00Z   2020-07-06T10:53:36Z 2020-14033 0 0 090000648471afd4
IRS-2020-0019-0001 IRS Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274 (REG-119307-19) IRS-2020-0019 Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-06-23T04:00:00Z 2020 6 2020-06-23T04:00:00Z 2020-08-25T03:59:59Z 2024-11-12T23:21:52Z 2020-13506 1 0 0900006484700fe1
IRS-2020-0018-0001 IRS Statutory Limitations on Like-Kind Exchanges (REG-117589-18) IRS-2020-0018 Statutory Limitations on Like-Kind Exchanges (REG-117589-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-06-12T04:00:00Z 2020 6 2020-06-12T04:00:00Z 2020-08-12T03:59:59Z 2024-11-12T23:22:04Z 2020-11530 1 0 09000064846e88f6
IRS-2020-0008-0005 IRS Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts (REG-104591-18) IRS-2020-0008 Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Correction Proposed Rule Correction 2020-06-11T04:00:00Z 2020 6 2020-06-11T04:00:00Z 2020-07-14T03:59:59Z 2020-07-19T17:06:13Z 2020-12628 0 0 09000064846e15b8
IRS-2020-0017-0001 IRS Tax on Excess Tax-Exempt Organization Executive Compensation (REG-122345-18) IRS-2020-0017 Tax on Excess Tax-Exempt Organization Executive Compensation Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-06-11T04:00:00Z 2020 6 2020-06-11T04:00:00Z 2020-08-11T03:59:59Z 2024-11-12T23:20:43Z 2020-11859 1 0 09000064846e14c5
IRS-2020-0016-0001 IRS Certain Medical Care Arrangements (REG-109755-19) IRS-2020-0016 Certain Medical Care Arrangements Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-06-10T04:00:00Z 2020 6 2020-06-10T04:00:00Z 2020-08-11T03:59:59Z 2025-02-14T02:00:19Z 2020-12213 1 0 09000064846ddfa2
IRS-2020-0014-0001 IRS Dependent Defined; Notice of Proposed Rulemaking and Partial Withdrawal of Notice of Proposed Rulemaking (REG-118997-19) IRS-2020-0014 Dependent Defined Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-06-09T04:00:00Z 2020 6 2020-06-09T04:00:00Z 2020-07-25T03:59:59Z 2024-11-12T23:21:45Z 2020-10224 1 0 09000064846d9b4e
IRS-2020-0013-0001 IRS Credit for Carbon Oxide Sequestration (REG-112339-19) IRS-2020-0013 Credit for Carbon Oxide Sequestration Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-06-02T04:00:00Z 2020 6 2020-06-02T04:00:00Z 2020-08-04T03:59:59Z 2024-11-12T23:21:06Z 2020-11907 1 0 09000064846c35f9
IRS-2020-0012-0001 IRS Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (REG-100320-20) IRS-2020-0012 Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (REG–100320–20) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-05-27T04:00:00Z 2020 5 2020-05-27T04:00:00Z 2020-07-28T03:59:59Z 2024-11-12T23:20:38Z 2020-10679 1 0 09000064846b1a76
IRS-2020-0011-0001 IRS Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction (REG-124810-19) IRS-2020-0011 Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction (REG–124810–19) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-05-27T04:00:00Z 2020 5 2020-05-27T04:00:00Z 2020-07-28T03:59:59Z 2024-11-12T23:20:38Z 2020-10069 1 0 09000064846b1952
IRS-2020-0010-0001 IRS Rehabilitation Credit Allocated Over a 5-Year Period (REG-124327-19) IRS-2020-0010 Rehabilitation Credit Allocated over a 5-Year Period (REG–124327–19) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-05-22T04:00:00Z 2020 5 2020-05-22T04:00:00Z 2020-07-22T03:59:59Z 2024-11-12T23:20:44Z 2020-09879 1 0 090000648466f465
IRS-2020-0005-0014 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-117138-17) IRS-2020-0005 Preparer Tax Identification Number User Fee Update; Hearing Proposed Rule Notice of Hearing 2020-05-19T04:00:00Z 2020 5 2020-05-19T04:00:00Z 2020-05-22T03:59:59Z 2020-05-22T01:01:54Z 2020-10772 0 0 090000648463ed64
IRS-2019-0055-0054 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, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Correction Proposed Rule Correction 2020-05-15T04:00:00Z 2020 5 2020-05-15T04:00:00Z   2020-05-15T20:01:48Z 2020-08994 0 0 0900006484603936
IRS-2020-0008-0001 IRS Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts (REG-104591-18) IRS-2020-0008 Denial of Deduction for Certain Fines, Penalties, and Other Amounts: Information With Respect to Certain Fines, Penalties, and Other Amounts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-05-13T04:00:00Z 2020 5 2020-05-13T04:00:00Z 2020-07-14T03:59:59Z 2024-11-06T23:36:22Z 2020-08649 1 0 09000064845e4f62
IRS-2019-0059-0005 IRS Source of Income From Certain Sales of Personal Property (REG-100956-19) IRS-2019-0059 Hearing: Source of Income From Certain Sales of Personal Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-05-13T04:00:00Z 2020 5 2020-05-13T04:00:00Z 2020-05-21T03:59:59Z 2020-05-20T01:02:44Z 2020-09966 0 0 09000064845e501e
IRS-2020-0007-0001 IRS Effect of Section 67(g) on Trusts and Estates (REG-113295-18) IRS-2020-0007 Effect of Section 67(g) on Trusts and Estates Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-05-11T04:00:00Z 2020 5 2020-05-11T04:00:00Z 2020-06-26T03:59:59Z 2024-11-12T23:19:55Z 2020-09801 1 0 09000064845b53c9
IRS-2019-0055-0045 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, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Hearing Proposed Rule Notice of Hearing 2020-05-01T04:00:00Z 2020 5 2020-05-01T04:00:00Z 2020-05-12T03:59:59Z 2020-05-14T01:02:32Z 2020-08842 0 0 090000648452f625
IRS-2020-0006-0001 IRS Unrelated Business Taxable Income Separately Computed for Each Trade or Business (REG-106864-18) IRS-2020-0006 Unrelated Business Taxable Income Separately Computed for Each Trade or Business Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-04-24T04:00:00Z 2020 4 2020-04-24T04:00:00Z 2020-06-24T03:59:59Z 2024-11-06T23:34:01Z 2020-06604 1 0 09000064844ce8e7
IRS-2020-0002-0017 IRS Meals and Entertainment Expenses Under Section 274 (REG-100814-19) IRS-2020-0002 Meals and Entertainment Expenses Under Section 274: Public Hearing Cancellation Proposed Rule Notice of Hearing 2020-04-21T04:00:00Z 2020 4 2020-04-21T04:00:00Z   2020-04-24T20:47:57Z 2020-08200 0 0 09000064844bb7b1
IRS-2020-0005-0001 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-117138-17) IRS-2020-0005 Preparer Tax Identification Number User Fee Update Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-04-16T04:00:00Z 2020 4 2020-04-16T04:00:00Z 2020-05-19T03:59:59Z 2024-11-06T23:35:12Z 2020-08055 1 0 09000064844ab779
IRS-2020-0003-0002 IRS Computation and Reporting of Reserves for Life Insurance Companies (REG-132529-17) IRS-2020-0003 Computation and Reporting of Reserves for Life Insurance Companies; Correction Proposed Rule Correction 2020-04-16T04:00:00Z 2020 4 2020-04-16T04:00:00Z 2020-06-02T03:59:59Z 2020-05-29T01:03:42Z 2020-07562 0 0 09000064844ab8d4
IRS-2020-0004-0001 IRS Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Section 951A (Global Intangible Low-Taxed Income) (REG-106013-19) IRS-2020-0004 Guidance: Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments under Section 951A (Global Intangible Low-Taxed Income) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-04-08T04:00:00Z 2020 4 2020-04-08T04:00:00Z 2020-06-09T03:59:59Z 2024-11-06T23:33:24Z 2020-05923 1 0 09000064844922c3
IRS-2020-0003-0001 IRS Computation and Reporting of Reserves for Life Insurance Companies (REG-132529-17) IRS-2020-0003 Computation and Reporting of Reserves for Life Insurance Companies Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-04-02T04:00:00Z 2020 4 2020-04-02T04:00:00Z 2020-06-02T03:59:59Z 2024-11-06T23:34:57Z 2020-05701 1 0 09000064844814e4
IRS-2020-0002-0007 IRS Meals and Entertainment Expenses Under Section 274 (REG-100814-19) IRS-2020-0002 Meals and Entertainment Expenses Under Section 274; Change of Hearing Date Proposed Rule Correction 2020-03-06T05:00:00Z 2020 3 2020-03-06T05:00:00Z 2020-04-14T03:59:59Z 2020-03-16T12:02:29Z 2020-04561 0 0 09000064843f9c9d
IRS-2020-0002-0001 IRS Meals and Entertainment Expenses Under Section 274 (REG-100814-19) IRS-2020-0002 Meals and Entertainment Expenses under Section 274 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-02-26T05:00:00Z 2020 2 2020-02-26T05:00:00Z 2020-04-14T03:59:59Z 2024-11-06T23:32:31Z 2020-03723 1 0 09000064843b4fdb
IRS-2020-0001-0001 IRS Income Tax Withholding From Wages (REG-132741-17) IRS-2020-0001 Income Tax Withholding from Wages Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-02-13T05:00:00Z 2020 2 2020-02-13T05:00:00Z 2020-04-14T03:59:59Z 2024-11-06T23:31:42Z 2020-02849 1 0 0900006484362cb7
IRS-2019-0035-0016 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: Hearing Proposed Rule Notice of Hearing 2020-01-16T05:00:00Z 2020 1 2020-01-16T05:00:00Z 2020-02-01T04:59:59Z 2020-02-02T02:00:36Z 2020-00591 0 0 09000064842aed10
IRS-2019-0040-0031 IRS Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18) IRS-2019-0040 Revised Applicability Dates for Regulations under Section 382(h) Related to Built-in Gain and Loss Proposed Rule Notice of Proposed Rulemaking (NPRM) 2020-01-14T05:00:00Z 2020 1 2020-01-14T05:00:00Z 2020-03-17T03:59:59Z 2020-03-17T01:02:15Z 2020-00469 0 0 090000648429e237

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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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