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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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