documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
59 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2023 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2023-0067-0001 | IRS | Bad Debt Deductions for Regulated Financial Companies and Members of Regulated Financial Groups (REG-121010-17) IRS-2023-0067 | Bad Debt Deductions for Regulated Financial Companies and Members of Regulated Financial Groups | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-12-28T05:00:00Z | 2023 | 12 | 2023-12-28T05:00:00Z | 2024-02-27T04:59:59Z | 2024-08-17T01:00:59Z | 2023-28589 | 0 | 0 | 0900006486361727 |
| IRS-2023-0066-0001 | IRS | Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23) IRS-2023-0066 | Credit for Production of Clean Hydrogen, Election to Treat Clean Hydrogen Production Facilities as Energy Property | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-12-26T05:00:00Z | 2023 | 12 | 2023-12-26T05:00:00Z | 2024-02-27T04:59:59Z | 2025-01-26T02:01:14Z | 2023-28359 | 1 | 0 | 0900006486359e61 |
| IRS-2023-0063-0001 | IRS | Section 45X Advanced Manufacturing Production Credit (REG-107423-23) IRS-2023-0063 | Advanced Manufacturing Production Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-12-15T05:00:00Z | 2023 | 12 | 2023-12-15T05:00:00Z | 2024-02-14T04:59:59Z | 2026-03-03T10:00:20Z | 2023-27498 | 1 | 0 | 090000648633c70a |
| IRS-2023-0052-0003 | IRS | Income and Currency Gain or Loss With Respect to a Qualified Business Unit (REG-132422-17) IRS-2023-0052 | Income and Currency Gain or Loss with Respect to a Qualified Business Unit; Correction | Proposed Rule | Correction | 2023-12-06T05:00:00Z | 2023 | 12 | 2023-12-06T05:00:00Z | 2024-05-06T12:04:51Z | 2023-26785 | 0 | 0 | 09000064862ff4e9 | |
| IRS-2023-0038-0003 | IRS | Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10) IRS-2023-0038 | Revising Consolidated Return Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity; Correction | Proposed Rule | Correction | 2023-12-06T05:00:00Z | 2023 | 12 | 2023-12-06T05:00:00Z | 2024-05-06T12:04:48Z | 2023-26601 | 0 | 0 | 09000064862ff3a2 | |
| IRS-2023-0059-0001 | IRS | Section 30D Excluded Entities (REG-118492-23) IRS-2023-0059 | Section 30D Excluded Entities | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-12-04T05:00:00Z | 2023 | 12 | 2023-12-04T05:00:00Z | 2024-01-19T04:59:59Z | 2024-11-12T06:23:10Z | 2023-26513 | 1 | 0 | 09000064862e3612 |
| IRS-2023-0058-0001 | IRS | Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) (REG-104194-23) IRS-2023-0058 | Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-11-27T05:00:00Z | 2023 | 11 | 2023-11-27T05:00:00Z | 2024-01-27T04:59:59Z | 2025-01-09T02:00:54Z | 2023-25987 | 1 | 0 | 09000064862b710c |
| IRS-2023-0057-0001 | IRS | Transactions Between Related Persons and Partnerships (REG-131756-11) IRS-2023-0057 | Transactions Between Related Persons and Partnerships | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-11-27T05:00:00Z | 2023 | 11 | 2023-11-27T05:00:00Z | 2024-02-27T04:59:59Z | 2024-11-12T06:22:55Z | 2023-25715 | 1 | 0 | 09000064862b71f6 |
| IRS-2023-0054-0001 | IRS | Definition of Energy Property and Rules Applicable to the Energy Credit (REG-132569-17) IRS-2023-0054 | Definition of Energy Property and Rules Applicable to the Energy Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-11-22T05:00:00Z | 2023 | 11 | 2023-11-22T05:00:00Z | 2024-03-26T03:59:59Z | 2025-02-28T02:00:43Z | 2023-25539 | 1 | 0 | 09000064862a5b45 |
| IRS-2023-0056-0001 | IRS | Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations (REG-112916-23) IRS-2023-0056 | Statutory Disallowance of Deductions: Certain Qualified Conservation Contributions Made by Partnerships and S Corporations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-11-20T05:00:00Z | 2023 | 11 | 2023-11-20T05:00:00Z | 2023-12-21T04:59:59Z | 2024-04-23T01:00:56Z | 2023-25423 | 0 | 0 | 0900006486296180 |
| IRS-2016-0048-0006 | IRS | Recognition and Deferral of Section 987 Gain or Loss (REG-128276-12) IRS-2016-0048 | Recognition and Deferral of Gain or Loss | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-11-14T05:00:00Z | 2023 | 11 | 2023-11-14T05:00:00Z | 2024-02-13T04:59:59Z | 2024-02-14T02:00:31Z | 2023-24650 | 0 | 0 | 090000648626ddf9 |
| IRS-2023-0052-0001 | IRS | Income and Currency Gain or Loss With Respect to a Qualified Business Unit (REG-132422-17) IRS-2023-0052 | Income and Currency Gain or Loss with Respect to a Qualified Business Unit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-11-14T05:00:00Z | 2023 | 11 | 2023-11-14T05:00:00Z | 2024-02-13T04:59:59Z | 2024-11-12T06:20:48Z | 2023-24649 | 1 | 0 | 090000648626b57e |
| IRS-2023-0053-0001 | IRS | Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07) IRS-2023-0053 | Taxes on Taxable Distributions from Donor Advised Funds under Section 4966 | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-11-14T05:00:00Z | 2023 | 11 | 2023-11-14T05:00:00Z | 2024-02-16T04:59:59Z | 2024-11-12T06:20:45Z | 2023-24982 | 1 | 0 | 090000648626dd5e |
| IRS-2023-0041-38875 | IRS | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions | Proposed Rule | Public Hearing | 2023-11-07T05:00:00Z | 2023 | 11 | 2023-11-07T05:00:00Z | 2023-11-07T20:01:28Z | 2023-24608 | 0 | 0 | 0900006486218890 | |
| IRS-2023-0051-0001 | IRS | Federal Independent Dispute Resolution Operations (REG-122319-22) IRS-2023-0051 | Federal Independent Dispute Resolution Process | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-11-03T04:00:00Z | 2023 | 11 | 2023-11-03T04:00:00Z | 2024-01-24T19:43:01Z | 2023-23716 | 0 | 0 | 09000064861dfa93 | |
| IRS-2023-0042-0080 | IRS | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23) IRS-2023-0042 | Increased Credit or Deduction Amounts for Satisfying Certain PrevailingWage and Registered Apprenticeship Requirements: Correction | Proposed Rule | Correction | 2023-10-27T04:00:00Z | 2023 | 10 | 2023-10-27T04:00:00Z | 2023-10-31T03:59:59Z | 2023-11-01T01:04:44Z | 2023-23616 | 0 | 0 | 090000648614a4ff |
| IRS-2023-0041-7617 | IRS | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-10-25T04:00:00Z | 2023 | 10 | 2023-10-25T04:00:00Z | 2023-11-14T04:59:59Z | 2024-12-18T02:00:55Z | 2023-23624 | 0 | 0 | 0900006486136cb5 |
| IRS-2023-0050-0001 | IRS | Plan-Specific Substitute Mortality Tables for Determining Present Value (reg-103525-23) IRS-2023-0050 | Plan-Specific Substitute Mortality Tables for Determining Present Value | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-10-20T04:00:00Z | 2023 | 10 | 2023-10-20T04:00:00Z | 2023-12-20T04:59:59Z | 2024-11-12T06:19:40Z | 2023-23268 | 1 | 0 | 09000064861131ba |
| IRS-2023-0049-0001 | IRS | Modernizing Regulations on Sales of Seized Property (REG-127391-16) IRS-2023-0049 | Modernizing Regulations on Sales of Seized Property | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-10-16T04:00:00Z | 2023 | 10 | 2023-10-16T04:00:00Z | 2023-12-16T04:59:59Z | 2024-11-07T00:54:09Z | 2023-22621 | 1 | 0 | 09000064860eb2c8 |
| IRS-2023-0037-0008 | IRS | Identification of Monetized Installment Sale Transactions as Listed Transactions (REG-109348-22) IRS-2023-0037 | Identification of Monetized Installment Sale Transactions as Listed Transactions: Hearing Cancellation | Proposed Rule | Notice of Hearing | 2023-10-11T04:00:00Z | 2023 | 10 | 2023-10-11T04:00:00Z | 2023-10-11T17:41:39Z | 2023-22468 | 0 | 0 | 09000064860a45c1 | |
| IRS-2023-0048-0001 | IRS | Transfer of Clean Vehicle Credits Under Section 25E and Section 30D (REG-113064-23) IRS-2023-0048 | Transfer of Clean Vehicle Credits Under Section 25E and Section 30D | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-10-10T04:00:00Z | 2023 | 10 | 2023-10-10T04:00:00Z | 2023-12-12T04:59:59Z | 2024-11-07T00:54:27Z | 2023-22353 | 1 | 0 | 0900006486098bf2 |
| IRS-2023-0047-0001 | IRS | Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions (REG-117614-14) IRS-2023-0047 | Guidance: Certain Triangular Reorganizations and Inbound Nonrecognition Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-10-06T04:00:00Z | 2023 | 10 | 2023-10-06T04:00:00Z | 2023-12-06T04:59:59Z | 2024-11-07T00:54:22Z | 2023-22061 | 1 | 0 | 0900006486056dc7 |
| IRS_FRDOC_0001-2136 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Request for Information: Coverage of Over-the-Counter Preventive Services | Proposed Rule | Request for Comment | 2023-10-04T04:00:00Z | 2023 | 10 | 2023-10-04T04:00:00Z | 2023-10-04T03:59:59Z | 2023-10-05T01:04:46Z | 2023-21969 | 0 | 0 | 0900006486033971 |
| IRS-2023-0046-0001 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23) IRS-2023-0046 | Preparer Tax Identification Number User Fee Update | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-10-04T04:00:00Z | 2023 | 10 | 2023-10-04T04:00:00Z | 2023-12-05T04:59:59Z | 2025-03-11T16:42:05Z | 2023-22104 | 0 | 0 | 0900006486033a71 |
| IRS-2023-0045-0001 | IRS | Excise Tax on Designated Drugs; Procedural Requirements (REG-115559-23) IRS-2023-0045 | Excise Tax on Designated Drugs; Procedural Requirements | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-10-02T04:00:00Z | 2023 | 10 | 2023-10-02T04:00:00Z | 2023-12-02T04:59:59Z | 2025-03-11T16:39:47Z | 2023-21586 | 1 | 0 | 0900006486019413 |
| IRS-2023-0036-0002 | IRS | Requirements Related to the Mental Health Parity and Addiction Equity Act (REG-120727-21) IRS-2023-0036 | Requirements Related to the Mental Health Parity and Addiction Equity Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-09-28T04:00:00Z | 2023 | 9 | 2023-09-28T04:00:00Z | 2023-09-29T03:59:59Z | 2023-09-29T14:22:10Z | 2023-21177 | 0 | 0 | 09000064860068d1 |
| IRS-2023-0013-0024 | IRS | Superfund Chemical Taxes (REG-105954-22) IRS-2023-0013 | Superfund Chemical Taxes; Hearing | Proposed Rule | Notice of Hearing | 2023-09-26T04:00:00Z | 2023 | 9 | 2023-09-26T04:00:00Z | 2023-10-12T03:59:59Z | 2023-10-12T01:04:20Z | 2023-20840 | 0 | 0 | 0900006485ff463d |
| IRS-2023-0044-0001 | IRS | Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges (REG-115762–23) IRS-2023-0044 | Federal Independent Dispute Resolution Process Administrative Fee and Certified IDR Entity Fee Ranges | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-09-26T04:00:00Z | 2023 | 9 | 2023-09-26T04:00:00Z | 2023-09-26T03:59:59Z | 2023-09-27T13:26:24Z | 2023-20799 | 0 | 0 | 0900006485ff56ca |
| IRS-2023-0042-0001 | IRS | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23) IRS-2023-0042 | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-08-30T04:00:00Z | 2023 | 8 | 2023-08-30T04:00:00Z | 2023-10-31T03:59:59Z | 2025-01-17T02:01:12Z | 2023-18514 | 1 | 0 | 0900006485f11313 |
| IRS-2023-0031-0004 | IRS | Corporate Bond Yield Curve for Determining Present Value (REG-124123-22) IRS-2023-0031 | Corporate Bond Yield Curve for Determining Present Value: Hearing Cancellation | Proposed Rule | Notice of Hearing | 2023-08-29T04:00:00Z | 2023 | 8 | 2023-08-29T04:00:00Z | 2023-08-29T15:56:51Z | 2023-18622 | 0 | 0 | 0900006485f09713 | |
| IRS-2023-0026-0006 | IRS | Malta Personal Retirement Scheme Listed Transaction (REG-106228-22) IRS-2023-0026 | Malta Personal Retirement Scheme Listed Transaction | Proposed Rule | Notice of Hearing | 2023-08-29T04:00:00Z | 2023 | 8 | 2023-08-29T04:00:00Z | 2023-08-29T16:11:51Z | 2023-18626 | 0 | 0 | 0900006485f09714 | |
| IRS-2023-0041-0001 | IRS | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-08-29T04:00:00Z | 2023 | 8 | 2023-08-29T04:00:00Z | 2023-10-31T03:59:59Z | 2024-10-03T01:01:17Z | 2023-17565 | 0 | 0 | 0900006485f0961d |
| IRS-2023-0023-0007 | IRS | Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions (REG-108054-21) IRS-2023-0023 | Information Reporting and Transfer for Valuable Consideration Rules for Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions | Proposed Rule | Notice of Hearing | 2023-08-24T04:00:00Z | 2023 | 8 | 2023-08-24T04:00:00Z | 2023-08-31T03:59:59Z | 2023-09-06T01:01:18Z | 2023-18193 | 0 | 0 | 0900006485ee0ae7 |
| IRS-2023-0038-0001 | IRS | Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10) IRS-2023-0038 | Revising Consolidated Return Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-08-07T04:00:00Z | 2023 | 8 | 2023-08-07T04:00:00Z | 2023-11-07T04:59:59Z | 2024-11-07T23:40:15Z | 2023-14098 | 1 | 0 | 0900006485deacce |
| IRS-2023-0037-0001 | IRS | Identification of Monetized Installment Sale Transactions as Listed Transactions (REG-109348-22) IRS-2023-0037 | Identification of Monetized Installment Sale Transactions as Listed Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-08-04T04:00:00Z | 2023 | 8 | 2023-08-04T04:00:00Z | 2023-10-04T03:59:59Z | 2023-10-04T01:03:21Z | 2023-16650 | 0 | 0 | 0900006485dc5c23 |
| IRS-2023-0036-0001 | IRS | Requirements Related to the Mental Health Parity and Addiction Equity Act (REG-120727-21) IRS-2023-0036 | Requirements Related to the Mental Health Parity and Addiction Equity Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-08-03T04:00:00Z | 2023 | 8 | 2023-08-02T04:00:00Z | 2023-08-03T03:59:59Z | 2023-08-03T17:36:53Z | 2023-15945 | 0 | 0 | 0900006485db54aa |
| IRS-2023-0016-0010 | IRS | Rules for Supervisory Approval of Penalties (REG-121709-19) IRS-2023-0016 | Rules for Supervisory Approval of Penalties: Hearing | Proposed Rule | Notice of Hearing | 2023-07-31T04:00:00Z | 2023 | 7 | 2023-07-31T04:00:00Z | 2023-08-12T03:59:59Z | 2023-08-12T01:02:50Z | 2023-15985 | 0 | 0 | 0900006485d89514 |
| IRS-2023-0034-0001 | IRS | Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance (REG-120730-21) IRS-2023-0034 | Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; etc. | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-07-12T04:00:00Z | 2023 | 7 | 2023-07-12T04:00:00Z | 2023-07-13T03:59:59Z | 2023-07-13T16:01:12Z | 2023-14238 | 0 | 0 | 0900006485c8b8f0 |
| IRS-2023-0025-0025 | IRS | Additional Guidance on Low-Income Communities Bonus Credit Program (REG-110412-23) IRS-2023-0025 | Additional Guidance on Low-Income Communities Bonus Credit Program; Correction | Proposed Rule | Correction | 2023-06-26T04:00:00Z | 2023 | 6 | 2023-06-26T04:00:00Z | 2023-07-01T03:59:59Z | 2024-11-12T22:56:58Z | 2023-13510 | 1 | 0 | 0900006485bf3737 |
| IRS-2023-0031-0001 | IRS | Corporate Bond Yield Curve for Determining Present Value (REG-124123-22) IRS-2023-0031 | Corporate Bond Yield Curve for Determining Present Value | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-06-23T04:00:00Z | 2023 | 6 | 2023-06-23T04:00:00Z | 2023-08-23T03:59:59Z | 2024-11-07T01:04:44Z | 2023-12693 | 1 | 0 | 0900006485bcd656 |
| IRS-2023-0012-0043 | IRS | Advanced Manufacturing Investment Credit (REG-120653-22) IRS-2023-0012 | Advanced Manufacturing Investment Credit: Hearing | Proposed Rule | Notice of Hearing | 2023-06-22T04:00:00Z | 2023 | 6 | 2023-06-22T04:00:00Z | 2023-06-22T16:21:46Z | 2023-13247 | 0 | 0 | 0900006485bb086c | |
| IRS-2023-0027-0001 | IRS | Elective Payment of Advanced Manufacturing Investment Credit (REG-105595-23) IRS-2023-0027 | Elective Payment of Advanced Manufacturing Investment Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-06-21T04:00:00Z | 2023 | 6 | 2023-06-21T04:00:00Z | 2023-08-15T03:59:59Z | 2024-11-07T01:14:25Z | 2023-12800 | 1 | 0 | 0900006485b9161e |
| IRS-2023-0029-0001 | IRS | Section 6417 Elective Payment of Applicable Credits (REG-101607-23) IRS-2023-0029 | Section 6417 Elective Payment of Applicable Credits | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-06-21T04:00:00Z | 2023 | 6 | 2023-06-21T04:00:00Z | 2023-08-15T03:59:59Z | 2026-01-10T12:33:51Z | 2023-12798 | 1 | 0 | 0900006485b91719 |
| IRS-2023-0028-0001 | IRS | Section 6418 Transfer of Certain Credits (REG-101610-23) IRS-2023-0028 | Section 6418 Transfer of Certain Credits | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-06-21T04:00:00Z | 2023 | 6 | 2023-06-21T04:00:00Z | 2023-08-15T03:59:59Z | 2024-11-07T01:14:24Z | 2023-12799 | 1 | 0 | 0900006485b91267 |
| IRS-2023-0026-0001 | IRS | Malta Personal Retirement Scheme Listed Transaction (REG-106228-22) IRS-2023-0026 | Malta Personal Retirement Scheme Listed Transaction | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-06-07T04:00:00Z | 2023 | 6 | 2023-06-07T04:00:00Z | 2023-08-08T03:59:59Z | 2024-11-12T05:49:57Z | 2023-11861 | 1 | 0 | 0900006485ad2c01 |
| IRS-2023-0025-0001 | IRS | Additional Guidance on Low-Income Communities Bonus Credit Program (REG-110412-23) IRS-2023-0025 | Additional Guidance on Low-Income Communities Bonus Credit Program | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-06-01T04:00:00Z | 2023 | 6 | 2023-06-01T04:00:00Z | 2023-07-01T03:59:59Z | 2025-01-22T02:00:52Z | 2023-11718 | 1 | 0 | 0900006485a9e020 |
| IRS-2023-0023-0001 | IRS | Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions (REG-108054-21) IRS-2023-0023 | Information Reporting and Transfer: Valuable Consideration Rules for Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-05-10T04:00:00Z | 2023 | 5 | 2023-05-10T04:00:00Z | 2023-07-11T03:59:59Z | 2024-11-12T05:51:28Z | 2023-09637 | 1 | 0 | 09000064859ed5b0 |
| IRS-2023-0021-0001 | IRS | Section 367(d) Rules for Certain Repatriations of Intangible Property (REG-124064-19) IRS-2023-0021 | Rules for Certain Repatriations of Intangible Property | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-05-03T04:00:00Z | 2023 | 5 | 2023-05-03T04:00:00Z | 2023-07-04T03:59:59Z | 2024-11-12T05:51:03Z | 2023-08843 | 1 | 0 | 09000064859c179b |
| IRS-2023-0013-0002 | IRS | Superfund Chemical Taxes (REG-105954-22) IRS-2023-0013 | Superfund Chemical Taxes; Correction | Proposed Rule | Correction | 2023-05-01T04:00:00Z | 2023 | 5 | 2023-05-01T04:00:00Z | 2023-05-31T03:59:59Z | 2023-10-14T20:09:49Z | 2023-09003 | 0 | 0 | 09000064859ae4c9 |
| IRS-2023-0019-0001 | IRS | Section 30D New Clean Vehicle Credit (REG-120080-22) IRS-2023-0019 | Section 30D New Clean Vehicle Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-04-17T04:00:00Z | 2023 | 4 | 2023-04-17T04:00:00Z | 2023-06-17T03:59:59Z | 2026-02-20T20:29:43Z | 2023-06822 | 1 | 0 | 0900006485950d93 |
| IRS-2023-0012-0002 | IRS | Advanced Manufacturing Investment Credit (REG-120653-22) IRS-2023-0012 | Advanced Manufacturing Investment Credit; Correction | Proposed Rule | Correction | 2023-04-17T04:00:00Z | 2023 | 4 | 2023-04-17T04:00:00Z | 2023-05-23T03:59:59Z | 2023-07-16T04:11:53Z | 2023-07987 | 0 | 0 | 0900006485950c69 |
| IRS-2023-0017-0001 | IRS | Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest (REG-109309-22) IRS-2023-0017 | Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-04-11T04:00:00Z | 2023 | 4 | 2023-04-11T04:00:00Z | 2023-06-13T03:59:59Z | 2024-11-12T23:53:21Z | 2023-07315 | 1 | 0 | 090000648592c016 |
| IRS-2023-0016-0001 | IRS | Rules for Supervisory Approval of Penalties (REG-121709-19) IRS-2023-0016 | Rules for Supervisory Approval of Penalties | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-04-11T04:00:00Z | 2023 | 4 | 2023-04-11T04:00:00Z | 2023-07-11T03:59:59Z | 2024-11-12T23:53:21Z | 2023-07232 | 1 | 0 | 090000648592c00d |
| IRS-2023-0013-0001 | IRS | Superfund Chemical Taxes (REG-105954-22) IRS-2023-0013 | Superfund Chemical Taxes | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-03-29T04:00:00Z | 2023 | 3 | 2023-03-29T04:00:00Z | 2023-05-31T03:59:59Z | 2025-10-07T01:15:32Z | 2023-06278 | 1 | 0 | 0900006485883d92 |
| IRS-2023-0012-0001 | IRS | Advanced Manufacturing Investment Credit (REG-120653-22) IRS-2023-0012 | Advanced Manufacturing Investment Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-03-23T04:00:00Z | 2023 | 3 | 2023-03-23T04:00:00Z | 2023-05-23T03:59:59Z | 2024-11-07T00:49:20Z | 2023-05871 | 1 | 0 | 0900006485838c67 |
| IRS-2023-0007-0001 | IRS | Use of Forfeitures in Qualified Retirement Plans (REG-122286-18) IRS-2023-0007 | Use of Forfeitures in Qualified Retirement Plans | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-02-27T05:00:00Z | 2023 | 2 | 2023-02-27T05:00:00Z | 2023-05-31T03:59:59Z | 2023-06-28T01:01:03Z | 2023-03778 | 0 | 0 | 090000648571c173 |
| IRS-2022-0032-0014 | IRS | Guidance Related to the Foreign Tax Credit (REG-112096-22) IRS-2022-0032 | Guidance Related to the Foreign Tax Credit; Hearing | Proposed Rule | Notice of Hearing | 2023-02-07T05:00:00Z | 2023 | 2 | 2023-02-07T05:00:00Z | 2023-02-11T04:59:59Z | 2023-02-11T02:00:14Z | 2023-02574 | 0 | 0 | 0900006485639bc0 |
| IRS-2023-0006-0001 | IRS | Coverage of Certain Preventive Services Under the Affordable Care Act (REG-124930-21) IRS-2023-0006 | Coverage of Certain Preventive Services under the Affordable Care Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2023-02-02T05:00:00Z | 2023 | 2 | 2023-02-02T05:00:00Z | 2023-02-10T04:59:59Z | 2023-02-10T13:03:08Z | 2023-01981 | 0 | 0 | 090000648562c145 |
| IRS-2011-0037-0012 | IRS | Income of Foreign Governments and International Organizations IRS-2011-0037 | Income of Foreign Governments and International Organizations; Correction | Proposed Rule | Correction | 2023-01-23T05:00:00Z | 2023 | 1 | 2023-01-23T05:00:00Z | 2023-02-28T04:59:59Z | 2023-02-28T02:00:47Z | 2023-01209 | 0 | 0 | 0900006485602571 |
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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;