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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

32 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2022 sorted by posted_date descending

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Suggested facets: docket_id, subtype, posted_date, posted_month, comment_start_date, comment_end_date, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)

posted_year 1

  • 2022 · 32 ✖

document_type 1

  • Proposed Rule · 32 ✖

agency_id 1

  • IRS · 32 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2023-0002-0001 IRS Use of an Electronic Medium To Make Participant Elections and Spousal Consents (REG-114666-22) IRS-2023-0002 Use of an Electronic Medium to Make Participant Elections and Spousal Consents Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-12-30T05:00:00Z 2022 12 2022-12-30T05:00:00Z 2023-03-31T03:59:59Z 2024-11-12T23:48:34Z 2022-28327 1 0 09000064855670d0
IRS-2022-0039-0001 IRS Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities (REG-100442-22) IRS-2022-0039 Guidance: Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-12-29T05:00:00Z 2022 12 2022-12-29T05:00:00Z 2023-02-28T04:59:59Z 2023-03-01T02:01:01Z 2022-27971 0 0 090000648555f54d
IRS-2022-0019-0007 IRS User Fees Relating to Enrolled Actuaries (REG-100719-21) IRS-2022-0019 User Fees Relating to Enrolled Actuaries; Hearing Cancellation Proposed Rule Notice of Hearing 2022-12-29T05:00:00Z 2022 12 2022-12-29T05:00:00Z   2022-12-30T16:56:44Z 2022-28302 0 0 090000648555f178
IRS-2011-0037-0011 IRS Income of Foreign Governments and International Organizations IRS-2011-0037 Income of Foreign Governments and International Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-12-29T05:00:00Z 2022 12 2022-12-29T05:00:00Z 2023-02-28T04:59:59Z 2024-11-12T23:48:43Z 2022-27969 1 0 090000648555f615
IRS-2022-0035-0001 IRS Single-Entity Treatment of Consolidated Groups for Specific Purposes (REG-113839-22) IRS-2022-0035 Single-Entity Treatment ofConsolidated Groups for Specific Purposes Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-12-14T05:00:00Z 2022 12 2022-12-14T05:00:00Z 2023-01-19T04:59:59Z 2023-01-06T15:02:32Z 2022-27055 0 0 09000064855361d3
IRS-2022-0034-0001 IRS Syndicated Conservation Easement Transactions as Listed Transactions (REG-106134-22) IRS-2022-0034 Syndicated Conservation Easement Transactions as Listed Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-12-08T05:00:00Z 2022 12 2022-12-08T05:00:00Z 2023-02-07T04:59:59Z 2024-11-07T00:44:47Z 2022-26675 1 0 0900006485524e38
IRS-2022-0032-0001 IRS Guidance Related to the Foreign Tax Credit (REG-112096-22) IRS-2022-0032 Guidance: Foreign Tax Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-11-22T05:00:00Z 2022 11 2022-11-22T05:00:00Z 2023-01-24T04:59:59Z 2024-11-07T00:44:17Z 2022-25337 1 0 09000064854fb3ba
IRS-2022-0019-0003 IRS User Fees Relating to Enrolled Actuaries (REG-100719-21) IRS-2022-0019 User Fees Relating to Enrolled Actuaries; Correction Proposed Rule Correction 2022-11-09T05:00:00Z 2022 11 2022-11-09T05:00:00Z 2022-12-20T04:59:59Z 2022-12-25T14:16:33Z 2022-24452 0 0 090000648549d5d6
IRS-2006-0469-0002 IRS Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property (REG-121509-00) IRS-2006-0469 Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property Proposed Rule Withdrawal 2022-10-21T04:00:00Z 2022 10 2022-10-21T04:00:00Z   2022-10-24T14:01:28Z 2022-22891 0 0 090000648544244b
IRS-2022-0017-0002 IRS Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) IRS-2022-0017 Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction Proposed Rule Correction 2022-10-12T04:00:00Z 2022 10 2022-10-12T04:00:00Z 2022-11-15T04:59:59Z 2022-11-15T02:01:24Z 2022-21826 0 0 09000064853f623d
IRS-2022-0026-0002 IRS Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) IRS-2022-0026 Section 42, Low-Income Housing Credit Average Income Test Regulations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-10-12T04:00:00Z 2022 10 2022-10-12T04:00:00Z 2022-12-13T04:59:59Z 2024-11-12T23:46:16Z 2022-22100 1 0 09000064853f6262
IRS-2022-0012-0010 IRS Guidance Under Section 2053 Regarding Deduction for Interest Expense and Amounts Paid Under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts (REG-130975-08) IRS-2022-0012 Guidance: Deduction for Interest Expense and Amounts Paid under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts; Hearing Cancellation Proposed Rule Notice of Hearing 2022-10-11T04:00:00Z 2022 10 2022-10-11T04:00:00Z   2022-10-12T14:46:25Z 2022-22039 0 0 09000064853eb689
IRS-2022-0019-0001 IRS User Fees Relating to Enrolled Actuaries (REG-100719-21) IRS-2022-0019 User Fees Relating to Enrolled Actuaries Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-10-05T04:00:00Z 2022 10 2022-10-05T04:00:00Z 2022-12-06T04:59:59Z 2024-11-07T01:32:59Z 2022-21458 1 0 09000064853b8a66
IRS-2022-0018-0001 IRS Request for Information; Advanced Explanation of Benefits and Good Faith Estimate for Covered Individuals (REG-101967-22) IRS-2022-0018 Request for Information: Advanced Explanation of Benefits and Good Faith Estimate for Covered Individuals Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-09-16T04:00:00Z 2022 9 2022-09-16T04:00:00Z 2022-09-17T03:59:59Z 2022-09-19T18:05:58Z 2022-19798 0 0 09000064853174ed
IRS-2014-0030-0001 IRS Section 752 and Related Party Rules (REG-136984-12) IRS-2014-0030 REG-136984-12 NPRM Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-09-16T04:00:00Z 2022 9 2022-09-16T04:00:00Z   2024-11-12T23:45:48Z   1 0 090000648531be90
IRS-2022-0017-0001 IRS Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) IRS-2022-0017 Resolution of Federal Tax Controversies by the Independent Office of Appeals Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-09-13T04:00:00Z 2022 9 2022-09-13T04:00:00Z 2022-11-15T04:59:59Z 2024-11-12T23:45:39Z 2022-19662 1 0 09000064852f5e48
IRS-2022-0013-0001 IRS Definition of Foreign Currency Contract Under Section 1256 (REG-130675-17) IRS-2022-0013 Definition of Foreign Currency Contract Under Section 1256 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-07-06T04:00:00Z 2022 7 2022-07-06T04:00:00Z 2022-09-07T03:59:59Z 2024-11-12T23:42:05Z 2022-14318 1 0 09000064851b288b
IRS-2022-0012-0001 IRS Guidance Under Section 2053 Regarding Deduction for Interest Expense and Amounts Paid Under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts (REG-130975-08) IRS-2022-0012 Guidance: Deduction for Interest Expense and Amounts Paid Under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-06-28T04:00:00Z 2022 6 2022-06-28T04:00:00Z 2022-09-27T03:59:59Z 2024-11-12T23:42:46Z 2022-13706 1 0 09000064851a6a93
IRS-2022-0009-0007 IRS Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (106384-20) IRS-2022-0009 Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans; Hearing Cancellation Proposed Rule Public Hearing 2022-06-24T04:00:00Z 2022 6 2022-06-24T04:00:00Z   2022-06-29T13:29:03Z 2022-13491 0 0 090000648518c1b9
IRS-2022-0011-0003 IRS Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests (REG-122770-18) IRS-2022-0011 Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests: Correction Proposed Rule Correction 2022-06-06T04:00:00Z 2022 6 2022-06-06T04:00:00Z 2022-07-06T03:59:59Z 2022-07-10T11:49:16Z 2022-12105 0 0 0900006485141113
IRS-2022-0003-0108 IRS Required Minimum Distributions (REG-105954-20) IRS-2022-0003 Required Minimum Distributions: Correction Proposed Rule Correction 2022-05-20T04:00:00Z 2022 5 2022-05-20T04:00:00Z 2022-05-26T03:59:59Z 2022-05-27T01:00:17Z 2022-10624 0 0 090000648509b8b8
IRS-2022-0011-0001 IRS Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests (REG-122770-18) IRS-2022-0011 Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-05-05T04:00:00Z 2022 5 2022-05-05T04:00:00Z 2022-07-06T03:59:59Z 2024-11-12T23:40:24Z 2022-02303 1 0 0900006485051d16
IRS-2022-0009-0001 IRS Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (106384-20) IRS-2022-0009 Mortality Tables for Determining Present Value under Defined Benefit Pension Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-04-28T04:00:00Z 2022 4 2022-04-28T04:00:00Z 2022-06-10T03:59:59Z 2024-11-12T23:40:45Z 2022-06330 1 0 090000648503dcac
IRS-2022-0008-0001 IRS Estate and Gift Taxes; Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount (REG-118913-21) IRS-2022-0008 Estate and Gift Taxes: Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-04-27T04:00:00Z 2022 4 2022-04-27T04:00:00Z 2022-07-27T03:59:59Z 2024-11-12T23:38:12Z 2022-08865 1 0 09000064850394d9
IRS-2022-0005-0001 IRS N/A IRS-2022-0005 Multiple Employer Plans (REG-121508-18) Proposed Rule   2022-04-19T00:00:00Z 2022 4     2024-11-07T00:37:09Z   0 1 09000064850236c5
IRS-2022-0006-0001 IRS Affordability of Employer Coverage for Family Members of Employees (REG-114339-21) IRS-2022-0006 Affordability of Employer Coverage for Family Members of Employees Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-04-07T04:00:00Z 2022 4 2022-04-07T04:00:00Z 2022-06-07T03:59:59Z 2024-11-07T00:37:04Z 2022-07158 1 0 0900006484fff492
IRS-2019-0032-0035 IRS Multiple Employer Plans (REG-121508-18) IRS-2019-0032 Multiple Employer Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-03-28T04:00:00Z 2022 3 2022-03-28T04:00:00Z 2022-05-28T03:59:59Z 2022-06-02T01:00:43Z 2022-06005 0 0 0900006484fe7aee
IRS-2022-0003-0028 IRS Required Minimum Distributions (REG-105954-20) IRS-2022-0003 Required Minimum Distributions; Correction Proposed Rule Correction 2022-03-21T04:00:00Z 2022 3 2022-03-21T04:00:00Z   2022-03-28T18:44:48Z 2022-05805 0 0 0900006484fd63de
IRS-2022-0004-0004 IRS User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (REG-114209-21) IRS-2022-0004 User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Correction Proposed Rule Correction 2022-03-17T04:00:00Z 2022 3 2022-03-17T04:00:00Z   2024-11-07T00:37:08Z 2022-05577 1 0 0900006484fce30b
IRS-2022-0004-0001 IRS User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (REG-114209-21) IRS-2022-0004 User Fees: Enrolled Agents and Enrolled Retirement Plan Agents Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-03-01T05:00:00Z 2022 3 2022-03-01T05:00:00Z 2022-05-03T03:59:59Z 2024-11-07T00:38:15Z 2022-04303 1 0 0900006484fb0682
IRS-2022-0003-0001 IRS Required Minimum Distributions (REG-105954-20) IRS-2022-0003 Required Minimum Distributions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-02-24T05:00:00Z 2022 2 2022-02-24T05:00:00Z 2022-05-26T03:59:59Z 2024-11-12T23:37:13Z 2022-02522 1 0 0900006484f9f0e4
IRS-2022-0001-0001 IRS Guidance on Passive Foreign Investment Companies and Controlled Foreign Corporations Held by Domestic Partnerships and S Corporations and Related Person Insurance Income (REG-118250-20) IRS-2022-0001 Guidance: Passive Foreign Investment Companies and Controlled Foreign Corporations Held by Domestic Partnerships and S Corporations and Related Person Insurance Income Proposed Rule Notice of Proposed Rulemaking (NPRM) 2022-01-25T05:00:00Z 2022 1 2022-01-25T05:00:00Z 2022-04-26T03:59:59Z 2024-11-07T00:35:59Z 2022-00067 1 0 0900006484f3623a

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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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