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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

59 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2023 sorted by posted_date descending

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posted_year 1

  • 2023 · 59 ✖

document_type 1

  • Proposed Rule · 59 ✖

agency_id 1

  • IRS · 59 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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;
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