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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

73 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2024 sorted by posted_date descending

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posted_year 1

  • 2024 · 73 ✖

document_type 1

  • Proposed Rule · 73 ✖

agency_id 1

  • IRS · 73 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2024-0064-0001 IRS Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10) IRS-2024-0064 Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-12-30T05:00:00Z 2024 12 2024-12-30T05:00:00Z 2025-04-01T03:59:59Z 2025-04-01T01:00:37Z 2024-29481 0 0 09000064868952b3
IRS-2023-0006-0020 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 Withdrawal 2024-12-30T05:00:00Z 2024 12 2024-12-30T05:00:00Z   2024-12-30T13:54:17Z 2024-31239 0 0 090000648689506d
IRS-2024-0046-0027 IRS Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23) IRS-2024-0046 Corporate Alternative Minimum Tax Applicable after 2022; Technical Correction Proposed Rule Correction 2024-12-26T05:00:00Z 2024 12 2024-12-26T05:00:00Z   2025-01-10T16:42:03Z 2024-29958 0 0 090000648688c650
IRS-2024-0063-0001 IRS Regulations Governing Practice Before the Internal Revenue Service (REG-116610-20) IRS-2024-0063 REG-116610-20 NPRM NOH Withdrawal of NPRM Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-12-26T05:00:00Z 2024 12 2024-12-26T05:00:00Z 2025-02-25T04:59:59Z 2025-03-16T03:40:15Z   0 0 090000648688cb2d
IRS-2024-0063-0002 IRS Regulations Governing Practice Before the Internal Revenue Service (REG-116610-20) IRS-2024-0063 Regulations Governing Practice Before the Internal Revenue Service Proposed Rule   2024-12-26T05:00:00Z 2024 12 2024-12-26T05:00:00Z 2025-02-25T04:59:59Z 2025-07-17T09:00:21Z 2024-29371 0 0 090000648688baa8
IRS-2024-0059-0002 IRS Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22) IRS-2024-0059 Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction Proposed Rule Correction 2024-12-23T05:00:00Z 2024 12 2024-12-23T05:00:00Z   2024-12-23T13:54:42Z 2024-30280 0 0 09000064868869b4
IRS-2024-0054-0002 IRS Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24) IRS-2024-0054 Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction Proposed Rule Correction 2024-12-18T05:00:00Z 2024 12 2024-12-18T05:00:00Z 2025-01-22T04:59:59Z 2025-01-14T20:40:20Z 2024-29653 0 0 090000648687b7c7
IRS-2024-0060-0001 IRS Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner (REG-117213-24) IRS-2024-0060 Accounting for Disregarded Transactions between a Qualified Business Unit and Its Owner Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-12-11T05:00:00Z 2024 12 2024-12-11T05:00:00Z 2025-03-12T03:59:59Z 2025-09-06T09:00:11Z 2024-28371 1 0 0900006486862151
IRS-2024-0030-0012 IRS Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19) IRS-2024-0030 Hearings, Meetings, Proceedings, etc.: Payment of Tax by Commercially Acceptable Means; Cancellation Proposed Rule Notice of Hearing 2024-12-05T05:00:00Z 2024 12 2024-12-05T05:00:00Z   2024-12-05T15:35:46Z 2024-28462 0 0 0900006486849bb1
IRS-2024-0048-0011 IRS Definition of the Term ‘‘Coverage Month’’ for Computing the Premium Tax Credit (REG-116787-23) IRS-2024-0048 Hearings, Meetings, Proceedings, etc.: Definition of the Term `Coverage Month' for Computing the Premium Tax Credit Proposed Rule Notice of Hearing 2024-12-04T05:00:00Z 2024 12 2024-12-04T05:00:00Z   2024-12-04T13:16:53Z 2024-28358 0 0 09000064868487b7
IRS-2024-0046-0012 IRS Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23) IRS-2024-0046 Corporate Alternative Minimum Tax Applicable After 2022 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-12-04T05:00:00Z 2024 12 2024-12-04T05:00:00Z 2025-01-17T04:59:59Z 2026-02-20T20:29:45Z 2024-28217 1 0 09000064868487f8
IRS-2024-0059-0001 IRS Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22) IRS-2024-0059 Substantiation Requirements and Qualified Nonpersonal Use Vehicles Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-12-03T05:00:00Z 2024 12 2024-12-03T05:00:00Z 2025-03-04T04:59:59Z 2025-03-04T02:00:55Z 2024-28040 1 0 0900006486846f30
IRS-2024-0058-0001 IRS Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 Previously Taxed Earnings and Profits and Related Basis Adjustments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-12-02T05:00:00Z 2024 12 2024-12-02T05:00:00Z 2025-07-15T03:59:59Z 2025-09-07T09:00:06Z 2024-27227 1 0 0900006486843dd5
IRS-2024-0054-0001 IRS Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24) IRS-2024-0054 Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-11-20T05:00:00Z 2024 11 2024-11-20T05:00:00Z 2025-01-22T04:59:59Z 2026-01-31T12:54:03Z 2024-26962 1 0 0900006486829fde
IRS-2024-0035-0020 IRS Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) IRS-2024-0035 Hearings, Meetings, Proceedings, etc.: Dual Consolidated Losses and the Treatment of Certain Disregarded Payments Proposed Rule Public Hearing 2024-11-08T05:00:00Z 2024 11 2024-11-08T05:00:00Z   2024-11-12T15:04:35Z 2024-26030 0 0 0900006486809506
IRS-2024-0053-0001 IRS Enhancing Coverage of Preventive Services Under the Affordable Care Act (REG-110878-24) IRS-2024-0053 Enhancing Coverage of Preventive Services under the Affordable Care Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-10-28T04:00:00Z 2024 10 2024-10-28T04:00:00Z 2024-10-28T03:59:59Z 2025-01-16T19:05:18Z 2024-24675 0 0 09000064867e8808
IRS-2024-0052-0001 IRS Energy Efficient Home Improvement Credit (REG-118264-23) IRS-2024-0052 Energy Efficient Home Improvement Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-10-25T04:00:00Z 2024 10 2024-10-25T04:00:00Z 2024-12-25T04:59:59Z 2026-02-14T12:57:27Z 2024-24110 1 0 09000064867e371b
IRS-2024-0030-0011 IRS Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19) IRS-2024-0030 Hearings, Meetings, Proceedings, etc.: Payment of Tax by Commercially Acceptable Means Proposed Rule Public Hearing 2024-10-18T04:00:00Z 2024 10 2024-10-18T04:00:00Z   2024-10-18T13:14:21Z 2024-23972 0 0 09000064867d7409
IRS-2024-0051-0001 IRS Entities Wholly Owned by Indian Tribal Governments (REG-113628-21) IRS-2024-0051 Entities Wholly Owned by Indian Tribal Governments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-10-09T04:00:00Z 2024 10 2024-10-09T04:00:00Z 2025-01-08T04:59:59Z 2025-09-19T09:01:16Z 2024-23142 1 0 09000064867bb8fe
IRS-2024-0045-0005 IRS Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24) IRS-2024-0045 Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program; Correction Proposed Rule Correction 2024-09-23T04:00:00Z 2024 9 2024-09-23T04:00:00Z   2024-09-24T12:35:34Z 2024-21639 0 0 090000648676a02c
IRS-2024-0049-0001 IRS Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) IRS-2024-0049 Alternative Fuel Vehicle Refueling Property Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-09-19T04:00:00Z 2024 9 2024-09-19T04:00:00Z 2024-11-19T04:59:59Z 2025-01-14T20:44:55Z 2024-20748 1 0 090000648674cc02
IRS-2024-0048-0001 IRS Definition of the Term ‘‘Coverage Month’’ for Computing the Premium Tax Credit (REG-116787-23) IRS-2024-0048 Definition of the Term `Coverage Month' for Computing the Premium Tax Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-09-17T04:00:00Z 2024 9 2024-09-17T04:00:00Z 2024-11-02T03:59:59Z 2025-01-14T20:45:58Z 2024-20758 1 0 090000648672f810
IRS-2024-0032-0005 IRS Identification of Basket Contract Transactions as Listed Transactions (REG-102161-23) IRS-2024-0032 Identification of Basket Contract Transactions as Listed Transactions; Hearing Cancellation Proposed Rule Hearings 2024-09-17T04:00:00Z 2024 9 2024-09-17T04:00:00Z   2024-09-17T15:43:31Z 2024-21039 0 0 090000648672f69c
IRS-2024-0047-0001 IRS Tribal General Welfare Benefits (REG-106851-21) IRS-2024-0047 Tribal General Welfare Benefits Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-09-17T04:00:00Z 2024 9 2024-09-17T04:00:00Z 2024-12-17T04:59:59Z 2025-02-04T02:01:15Z 2024-20826 1 0 090000648672f7a0
IRS-2024-0046-0001 IRS Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23) IRS-2024-0046 Corporate Alternative Minimum Tax Applicable after 2022 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-09-13T04:00:00Z 2024 9 2024-09-13T04:00:00Z 2025-01-17T04:59:59Z 2026-03-04T10:00:15Z 2024-20089 1 0 09000064866fa7b4
IRS-2024-0030-0008 IRS Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19) IRS-2024-0030 Payment of Tax by Commercially Acceptable Means Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-09-05T04:00:00Z 2024 9 2024-09-05T04:00:00Z 2024-09-05T03:59:59Z 2024-09-05T16:31:09Z 2024-19854 0 0 09000064866c2b9b
IRS-2024-0036-0003 IRS Guidance Regarding Elections Relating to Foreign Currency Gains and Losses (REG-111629-23) IRS-2024-0036 Guidance Regarding Elections Relating to Foreign Currency Gains and Losses; Correction Proposed Rule Correction 2024-09-04T04:00:00Z 2024 9 2024-09-04T04:00:00Z 2024-10-19T03:59:59Z 2024-09-04T15:24:33Z 2024-19792 0 0 09000064866bfad5
IRS-2024-0045-0001 IRS Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24) IRS-2024-0045 Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-09-03T04:00:00Z 2024 9 2024-09-03T04:00:00Z 2024-10-04T03:59:59Z 2025-11-05T10:00:14Z 2024-19617 1 0 09000064866bd560
IRS-2024-0035-0003 IRS Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) IRS-2024-0035 Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Correction Proposed Rule Correction 2024-09-03T04:00:00Z 2024 9 2024-09-03T04:00:00Z   2024-09-04T14:57:29Z 2024-19027 0 0 09000064866bd624
IRS-2024-0036-0002 IRS Guidance Regarding Elections Relating to Foreign Currency Gains and Losses (REG-111629-23) IRS-2024-0036 Guidance Regarding Elections Relating to Foreign Currency Gains and Losses Proposed Rule Correction 2024-08-30T04:00:00Z 2024 8 2024-08-30T04:00:00Z   2024-08-30T18:42:40Z C1-2024-18281 0 0 09000064866b56d8
IRS-2024-0037-0001 IRS Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures (REG-119683-22) IRS-2024-0037 Qualified Domestic Trust Regulations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-08-21T04:00:00Z 2024 8 2024-08-21T04:00:00Z 2024-10-25T03:59:59Z 2024-11-12T22:40:24Z 2024-18437 1 0 09000064866596c5
IRS-2024-0036-0001 IRS Guidance Regarding Elections Relating to Foreign Currency Gains and Losses (REG-111629-23) IRS-2024-0036 Guidance: Elections Relating to Foreign Currency Gains and Losses Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-08-20T04:00:00Z 2024 8 2024-08-20T04:00:00Z 2024-10-19T03:59:59Z 2024-11-12T22:40:19Z 2024-18281 1 0 09000064866564a8
IRS-2024-0035-0001 IRS Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) IRS-2024-0035 Dual Consolidated Losses and the Treatment of Certain Disregarded Payments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-08-07T04:00:00Z 2024 8 2024-08-07T04:00:00Z 2024-10-08T03:59:59Z 2025-02-04T02:01:12Z 2024-16665 1 0 090000648662260a
IRS-2024-0024-0004 IRS Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) IRS-2024-0024 Interest Capitalization Requirements for Improvements to Designated Property; Correction Proposed Rule Correction 2024-07-24T04:00:00Z 2024 7 2024-07-24T04:00:00Z 2024-07-16T03:59:59Z 2024-07-24T16:01:46Z 2024-16214 0 0 0900006486604500
IRS-2024-0028-0002 IRS Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23) IRS-2024-0028 Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction Proposed Rule Correction 2024-07-24T04:00:00Z 2024 7 2024-07-24T04:00:00Z 2024-08-20T03:59:59Z 2024-08-21T01:00:56Z 2024-15719 0 0 0900006486604543
IRS-2024-0033-0001 IRS Required Minimum Distributions+ (REG-103529-23) IRS-2024-0033 Required Minimum Distributions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-07-19T04:00:00Z 2024 7 2024-07-19T04:00:00Z 2024-09-18T03:59:59Z 2024-11-02T01:01:19Z 2024-14543 0 0 09000064865fa4f1
IRS-2024-0026-0007 IRS Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23) IRS-2024-0026 Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit; Correction Proposed Rule Correction 2024-07-18T04:00:00Z 2024 7 2024-07-18T04:00:00Z   2024-07-18T15:51:42Z 2024-15718 0 0 09000064865f8333
IRS-2024-0017-0024 IRS Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 Excise Tax on Repurchase of Corporate Stock Proposed Rule Notice of Hearing 2024-07-18T04:00:00Z 2024 7 2024-07-18T04:00:00Z 2024-08-10T03:59:59Z 2026-02-14T12:52:08Z 2024-15717 1 0 09000064865f7ce8
IRS-2024-0032-0001 IRS Identification of Basket Contract Transactions as Listed Transactions (REG-102161-23) IRS-2024-0032 Identification of Basket Contract Transactions as Listed Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-07-12T04:00:00Z 2024 7 2024-07-12T04:00:00Z 2024-09-11T03:59:59Z 2025-02-03T02:00:50Z 2024-14787 1 0 09000064865eacb6
IRS-2024-0030-0001 IRS Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19) IRS-2024-0030 Payment of Tax by Commercially Acceptable Means Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-07-02T04:00:00Z 2024 7 2024-07-02T04:00:00Z 2024-09-25T03:59:59Z 2024-11-12T22:36:47Z 2024-14002 1 0 09000064865d6710
IRS-2024-0031-0001 IRS Recapture of Interest on Excess Credits Under the Families First Act, CARES Act, and ARP (REG-109032-23) IRS-2024-0031 Recapture of Interest on Excess Credits under the Families First Act, Coronavirus Aid, Relief, and Economic Security Act Act, and American Rescue Plan Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-07-02T04:00:00Z 2024 7 2024-07-02T04:00:00Z 2024-08-17T03:59:59Z 2024-08-17T01:00:49Z 2024-14167 0 0 09000064865d6712
IRS-2024-0012-0003 IRS Charitable Remainder Annuity Trust Listed Transaction IRS-2024-0012 Hearings, Meetings, Proceedings, etc.: Charitable Remainder Annuity Trust Listed Transaction; Cancellation Proposed Rule Notice of Hearing 2024-06-20T04:00:00Z 2024 6 2024-06-20T04:00:00Z   2024-06-20T15:54:26Z 2024-13456 0 0 09000064865c0e95
IRS-2024-0028-0001 IRS Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23) IRS-2024-0028 Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-06-18T04:00:00Z 2024 6 2024-06-18T04:00:00Z 2024-08-20T03:59:59Z 2025-02-04T02:01:12Z 2024-13282 0 0 09000064865bcde4
IRS-2024-0026-0001 IRS Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23) IRS-2024-0026 Clean Electricity Production Credit and Clean Electricity Investment Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-06-03T04:00:00Z 2024 6 2024-06-03T04:00:00Z 2024-08-03T03:59:59Z 2024-11-06T17:44:16Z 2024-11719 0 0 09000064865926fb
IRS-2024-0010-0015 IRS Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24) IRS-2024-0010 Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation Proposed Rule Notice of Hearing 2024-05-17T04:00:00Z 2024 5 2024-05-17T04:00:00Z   2024-06-25T19:20:19Z 2024-10996 0 0 090000648656c105
IRS_FRDOC_0001-2213 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities; Correction Proposed Rule Correction 2024-05-17T04:00:00Z 2024 5 2024-05-17T04:00:00Z 2024-04-30T03:59:59Z 2025-03-20T16:16:58Z 2024-10871 0 0 090000648656bc74
IRS-2024-0024-0001 IRS Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) IRS-2024-0024 Interest Capitalization Requirements for Improvements to Designated Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-05-15T04:00:00Z 2024 5 2024-05-15T04:00:00Z 2024-07-16T03:59:59Z 2024-11-12T22:31:56Z 2024-10579 1 0 0900006486566a5b
IRS-2024-0022-0001 IRS Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts (REG-124850-08) IRS-2024-0022 Transactions with Foreign Trusts and Information Reporting on Transactions with Foreign Trusts and Large Foreign Gifts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-05-08T04:00:00Z 2024 5 2024-05-08T04:00:00Z 2024-07-09T03:59:59Z 2024-08-22T16:27:53Z 2024-09434 0 0 090000648654e077
IRS-2023-0053-0241 IRS Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07) IRS-2023-0053 Hearings, Meetings, Proceedings, etc.: Taxes on Taxable Distributions from Donor Advised Funds Proposed Rule Notice of Hearing 2024-04-19T04:00:00Z 2024 4 2024-04-19T04:00:00Z   2024-06-17T18:16:20Z 2024-08419 0 0 09000064864e172f
IRS-2024-0018-0001 IRS Excise Tax on Repurchase of Corporate Stock – Procedure and Administration (REG-118499-23) IRS-2024-0018 Excise Tax on Repurchase of Corporate Stock—Procedure and Administration Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-04-12T04:00:00Z 2024 4 2024-04-12T04:00:00Z 2024-05-14T03:59:59Z 2024-11-12T22:27:18Z 2024-07118 1 0 09000064864d294b
IRS-2024-0017-0001 IRS Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 Excise Tax on Repurchase of Corporate Stock Proposed Rule Notice of Hearing 2024-04-12T04:00:00Z 2024 4 2024-04-12T04:00:00Z 2024-06-12T03:59:59Z 2024-11-12T22:27:16Z 2024-07117 1 0 09000064864d2303
IRS-2023-0042-0346 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; Correction Proposed Rule Correction 2024-04-11T04:00:00Z 2024 4 2024-04-11T04:00:00Z 2023-10-31T03:59:59Z 2024-06-17T18:06:08Z 2024-07723 0 0 09000064864cd9c3
IRS-2024-0016-0001 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-2024-0016 Credit for Production of Clean Hydrogen, Election to Treat Clean Hydrogen Production Facilities as Energy Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-04-11T04:00:00Z 2024 4 2024-04-11T04:00:00Z 2024-05-14T03:59:59Z 2024-11-12T22:26:25Z 2024-07644 1 0 09000064864cda53
IRS-2024-0010-0012 IRS Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24) IRS-2024-0010 Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships; Correction Proposed Rule Correction 2024-04-08T04:00:00Z 2024 4 2024-04-08T04:00:00Z 2024-05-11T03:59:59Z 2024-06-17T18:03:06Z 2024-07307 0 0 09000064864bf843
IRS_FRDOC_0001-2196 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Request for Information: SECURE 2.0 Section 319—Effectiveness of Reporting and Disclosure Requirements Proposed Rule   2024-04-03T04:00:00Z 2024 4 2024-04-03T04:00:00Z 2024-05-23T03:59:59Z 2024-05-25T23:16:24Z 2024-07018 0 0 09000064864b7da2
IRS-2024-0014-0001 IRS Amendments to the Regulations for Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries (REG–127915–17) IRS-2024-0014 REG-127915-17 Regulations for Continuing Professional Education Requirements of the Joint Board for the Enrollment of Actuaries Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-04-02T04:00:00Z 2024 4 2024-04-02T04:00:00Z 2024-04-16T03:59:59Z 2025-01-16T00:51:08Z   1 0 09000064864b61bb
IRS-2024-0013-0001 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, including the Bureau of the Census, for Certain Statistical Purposes and Related Activities (REG-123376-22) IRS-2024-0013 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, including the Bureau of the Census, for Certain Statistical Purposes and Related Activities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-03-29T04:00:00Z 2024 3 2024-03-29T04:00:00Z 2024-04-30T03:59:59Z 2024-11-12T22:26:21Z 2024-06756 1 0 09000064864a27da
IRS-2024-0012-0001 IRS Charitable Remainder Annuity Trust Listed Transaction IRS-2024-0012 Charitable Remainder Annuity Trust Listed Transaction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-03-25T04:00:00Z 2024 3 2024-03-25T04:00:00Z 2024-05-25T03:59:59Z 2024-11-12T22:29:46Z 2024-06156 1 0 09000064864951fa
IRS-2023-0057-0004 IRS Transactions Between Related Persons and Partnerships (REG-131756-11) IRS-2023-0057 Transactions between Related Persons and Partnerships; Correction Proposed Rule Correction 2024-03-22T04:00:00Z 2024 3 2024-03-22T04:00:00Z 2024-02-27T04:59:59Z 2024-06-14T16:13:33Z 2024-06136 0 0 090000648648e5ea
IRS-2024-0011-0001 IRS Advance Notice of Third-Party Contacts (REG-117542-22) IRS-2024-0011 Advance Notice of Third-Party Contacts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-03-22T04:00:00Z 2024 3 2024-03-22T04:00:00Z 2024-05-22T03:59:59Z 2025-04-09T01:00:48Z 2024-05968 1 0 090000648648e678
IRS-2023-0066-29978 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 Hearings, Meetings, Proceedings, etc.: Credit for Production of Clean Hydrogen; Election To Treat Clean Hydrogen Production Facilities as Energy Property Proposed Rule Public Hearing 2024-03-19T04:00:00Z 2024 3 2024-03-19T04:00:00Z   2024-06-14T16:11:25Z 2024-05745 0 0 09000064864842ee
IRS-2024-0010-0001 IRS Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24) IRS-2024-0010 Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships (REG-101552-24) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-03-11T05:00:00Z 2024 3 2024-03-11T05:00:00Z 2024-05-11T03:59:59Z 2025-11-10T10:00:17Z 2024-04606 1 0 0900006486471ea2
IRS-2023-0066-29977 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; Correction Proposed Rule Correction 2024-03-04T05:00:00Z 2024 3 2024-03-04T05:00:00Z   2024-06-14T14:28:31Z 2024-04304 0 0 09000064864544df
IRS-2023-0053-0196 IRS Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07) IRS-2023-0053 Hearings, Meetings, Proceedings, etc.: Taxes on Taxable Distributions from Donor Advised Funds Proposed Rule Notice of Hearing 2024-02-29T05:00:00Z 2024 2 2024-02-29T05:00:00Z 2024-04-06T03:59:59Z 2024-04-23T01:00:40Z 2024-04262 0 0 09000064864407cd
IRS-2016-0034-0069 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Reporting for Qualified Tuition and Related Expenses, Education Tax Credits: Comment Period Reopening Proposed Rule Request for Comment 2024-02-26T05:00:00Z 2024 2 2024-02-26T05:00:00Z   2024-02-26T18:06:10Z 2024-03862 0 0 090000648642e41c
IRS-2023-0054-0310 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: Correction Proposed Rule Correction 2024-02-22T05:00:00Z 2024 2 2024-02-22T05:00:00Z   2024-02-23T00:51:25Z 2024-03632 0 0 090000648642506c
IRS-2023-0054-0309 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; Hearing Proposed Rule Hearings 2024-02-20T05:00:00Z 2024 2 2024-02-20T05:00:00Z   2024-02-23T00:49:21Z 2024-03423 0 0 0900006486418f98
IRS-2024-0004-0001 IRS Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements IRS-2024-0004 Request for Information: SECURE 2.0 Effectiveness of Reporting and Disclosure Requirements Proposed Rule Notice of Proposed Rulemaking (NPRM) 2024-01-23T05:00:00Z 2024 1 2024-01-23T05:00:00Z 2024-01-24T04:59:59Z 2024-07-10T20:26:05Z 2024-01077 0 0 09000064863b916c
IRS-2023-0051-0002 IRS Federal Independent Dispute Resolution Operations (REG-122319-22) IRS-2023-0051 Federal Independent Dispute Resolution Operations Proposed Rule Notice of Hearing 2024-01-22T05:00:00Z 2024 1 2024-01-22T05:00:00Z   2024-01-24T19:43:27Z 2024-01072 0 0 09000064863b30d3
IRS-2023-0054-0014 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; Correction Proposed Rule Correction 2024-01-12T05:00:00Z 2024 1 2024-01-12T05:00:00Z   2024-02-02T19:36:08Z 2024-00496 0 0 0900006486394ba8
IRS-2023-0059-0074 IRS Section 30D Excluded Entities (REG-118492-23) IRS-2023-0059 Hearings, Meetings, Proceedings, etc.: Section 30D Excluded Entities; Transfer of Clean Vehicle Credits Under Section 25E and Section 30D; Section 30D New Clean Vehicle Credit Proposed Rule Notice of Hearing 2024-01-11T05:00:00Z 2024 1 2024-01-11T05:00:00Z   2024-02-12T19:30:59Z 2024-00375 0 0 09000064863922ff
IRS-2023-0053-0023 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) 2024-01-09T05:00:00Z 2024 1 2024-01-09T05:00:00Z 2024-02-16T04:59:59Z 2024-02-17T02:00:38Z 2024-00260 0 0 090000648638876f
IRS_FRDOC_0001-2170 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations: Hearing Cancellation Proposed Rule Notice of Hearing 2024-01-02T05:00:00Z 2024 1 2024-01-02T05:00:00Z   2024-01-09T19:52:11Z 2023-28793 0 0 090000648636a04e

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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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