documents
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73 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2024 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-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;