documents
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facets: docket_id, subtype, posted_date, posted_month, comment_start_date, comment_end_date, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;