documents
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40 rows where agency_id = "IRS", document_type = "Proposed Rule" and posted_year = 2025 sorted by posted_date descending
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Suggested facets: docket_id, subtype, posted_date, posted_month, comment_start_date, comment_end_date, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)
| id | agency_id | docket_id | title | document_type | subtype | posted_date ▲ | posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IRS-2025-0565-0001 | IRS | Transparency in Coverage (REG-107111-25) IRS-2025-0565 | Transparency in Coverage | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-12-23T05:00:00Z | 2025 | 12 | 2025-12-23T05:00:00Z | 2025-12-23T04:59:59Z | 2025-12-23T21:45:12Z | 2025-23693 | 0 | 0 | 09000064b91065e0 |
| IRS-2013-0022-0008 | IRS | Relief from Joint and Several Liability IRS-2013-0022 | Relief from Joint and Several Liability | Proposed Rule | Withdrawal | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2025-12-15T22:08:46Z | 2025-22788 | 0 | 0 | 09000064b90d341b | |
| IRS-2015-0054-0009 | IRS | Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 | Relief from Joint and Several Liability | Proposed Rule | Withdrawal | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2025-12-15T22:10:03Z | 2025-22788 | 0 | 0 | 09000064b90d361a | |
| IRS-2025-0532-0001 | IRS | Income of Foreign Governments and of International Organizations (REG-101952-24) IRS-2025-0532 | Income of Foreign Governments and of International Organizations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2026-02-14T04:59:59Z | 2026-02-14T13:16:58Z | 2025-22775 | 0 | 0 | 09000064b90d3418 |
| IRS-2015-0054-0008 | IRS | Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 | Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service | Proposed Rule | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T22:02:51Z | 0 | 1 | 09000064b90d0bab | ||||
| IRS-2013-0022-0007 | IRS | Relief from Joint and Several Liability IRS-2013-0022 | Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service | Proposed Rule | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T22:02:01Z | 0 | 1 | 09000064b90d32cd | ||||
| IRS-2025-0533-0001 | IRS | Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25) IRS-2025-0533 | Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2026-01-15T04:59:59Z | 2026-01-17T13:21:34Z | 2025-22825 | 0 | 0 | 09000064b90d0bac |
| IRS-2012-0010-0009 | IRS | Furnishing Identifying Number of Tax Return Preparer IRS-2012-0010 | Furnishing Identifying Number of Tax Return Preparer; Withdrawal | Proposed Rule | Withdrawal | 2025-11-28T05:00:00Z | 2025 | 11 | 2025-11-28T05:00:00Z | 2025-12-02T20:34:39Z | 2025-21581 | 0 | 0 | 09000064b90a1ecc | |
| IRS-2025-0235-0322 | IRS | Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) IRS-2025-0235 | Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips | Proposed Rule | Notice of Hearing | 2025-10-23T04:00:00Z | 2025 | 10 | 2025-10-23T04:00:00Z | 2025-11-13T21:57:41Z | 2025-19634 | 0 | 0 | 09000064b9041f12 | |
| IRS-2025-0334-0001 | IRS | Domestically Controlled Qualified Investment Entities (REG-109742-25) IRS-2025-0334 | Domestically Controlled Qualified Investment Entities | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-10-21T04:00:00Z | 2025 | 10 | 2025-10-21T04:00:00Z | 2025-12-23T04:59:59Z | 2025-12-22T10:00:16Z | 2025-19625 | 1 | 0 | 09000064b9041f0a |
| IRS-2025-0015-0003 | IRS | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23) IRS-2025-0015 | Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal | Proposed Rule | Withdrawal | 2025-10-01T04:00:00Z | 2025 | 10 | 2025-10-01T04:00:00Z | 2025-10-01T17:26:11Z | 2025-19018 | 0 | 0 | 09000064b8fecb81 | |
| IRS-2024-0058-0021 | 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; Hearing Cancellation | Proposed Rule | Notice of Hearing | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-01T17:19:40Z | 2025-18984 | 0 | 0 | 09000064b8fe7d5f | |
| IRS-2025-0301-0001 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) IRS-2025-0301 | Preparer Tax Identification Number User Fee Update | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-31T03:59:59Z | 2025-10-31T09:00:11Z | 2025-19037 | 1 | 0 | 09000064b8fe7a5d |
| IRS-2025-0017-0010 | IRS | Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 | Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal | Proposed Rule | Withdrawal | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-01T17:21:20Z | 2025-19018 | 0 | 0 | 09000064b8fe793a | |
| IRS-2025-0235-0001 | IRS | Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) IRS-2025-0235 | Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-09-22T04:00:00Z | 2025 | 9 | 2025-09-22T04:00:00Z | 2025-10-23T03:59:59Z | 2025-12-12T10:00:13Z | 2025-18278 | 0 | 0 | 09000064b8fd1718 |
| IRS-2024-0058-0017 | 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: Hearing | Proposed Rule | Notice of Hearing | 2025-09-08T04:00:00Z | 2025 | 9 | 2025-09-08T04:00:00Z | 2025-09-23T03:59:59Z | 2025-09-23T09:00:35Z | 2025-17204 | 0 | 0 | 09000064b8f529e6 |
| IRS-2018-0009-0002 | IRS | Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes (REG-129260-16) IRS-2018-0009 | Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal | Proposed Rule | Withdrawal | 2025-09-03T04:00:00Z | 2025 | 9 | 2025-09-03T04:00:00Z | 2025-09-03T16:56:17Z | 2025-16866 | 0 | 0 | 09000064b8f38d46 | |
| IRS-2025-0169-0001 | IRS | Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25) IRS-2025-0169 | Returns Relating to Sales or Exchanges of Certain Partnership Interests | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-08-19T04:00:00Z | 2025 | 8 | 2025-08-19T04:00:00Z | 2025-09-19T03:59:59Z | 2025-09-19T09:01:21Z | 2025-15750 | 1 | 0 | 09000064b8f07256 |
| IRS-2025-0103-0001 | IRS | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits (REG-132805-17) IRS-2025-0103 | Determination: Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-08-06T04:00:00Z | 2025 | 8 | 2025-08-06T04:00:00Z | 2025-11-05T04:59:59Z | 2026-03-09T09:00:25Z | 2025-14883 | 1 | 0 | 09000064b8ee52f9 |
| IRS-2019-0040-0036 | IRS | Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18) IRS-2019-0040 | Regulations under Section 382(h) Related to Built-In Gain and Loss; Withdrawal | Proposed Rule | Withdrawal | 2025-07-02T04:00:00Z | 2025 | 7 | 2025-07-02T04:00:00Z | 2025-07-03T18:33:48Z | 2025-12193 | 0 | 0 | 09000064b8e4b420 | |
| IRS-2025-0059-0005 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Proposed Rule | Correction | 2025-06-24T04:00:00Z | 2025 | 6 | 2025-06-24T04:00:00Z | 2025-06-24T17:23:50Z | C1-2025-08929 | 0 | 0 | 09000064b8e295bd | |
| IRS-2025-0004-0015 | IRS | Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 | Hearings, Meetings, Proceedings, etc.: Source of Income from Cloud Transactions | Proposed Rule | Notice of Hearing | 2025-06-03T04:00:00Z | 2025 | 6 | 2025-06-03T04:00:00Z | 2025-06-18T03:59:59Z | 2025-06-19T09:00:15Z | 2025-09981 | 0 | 0 | 09000064b8dd40cb |
| IRS_FRDOC_0001-2324 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Request for Information: Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule | Proposed Rule | Request for Comment | 2025-06-02T04:00:00Z | 2025 | 6 | 2025-06-02T04:00:00Z | 2025-06-02T03:59:59Z | 2025-06-06T16:29:30Z | 2025-09858 | 0 | 0 | 09000064b8dceb25 |
| IRS-2025-0059-0001 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-05-20T04:00:00Z | 2025 | 5 | 2025-05-20T04:00:00Z | 2025-07-22T03:59:59Z | 2025-10-11T14:14:05Z | 2025-08929 | 0 | 0 | 09000064b8d8f4ae |
| IRS-2024-0058-0010 | 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) | 2025-05-16T00:00:00Z | 2025 | 5 | 2025-05-16T00:00:00Z | 2025-05-21T21:58:47Z | 2025-08743 | 0 | 0 | 09000064b8d62a5c | |
| IRS-2025-0005-0022 | IRS | Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23) IRS-2025-0005 | Section 45W Credit for Qualified Commercial Clean Vehicles | Proposed Rule | Notice of Hearing | 2025-04-15T04:00:00Z | 2025 | 4 | 2025-04-15T04:00:00Z | 2025-04-17T13:14:08Z | 2025-06377 | 0 | 0 | 0900006486a927d1 | |
| IRS-2025-0017-0007 | IRS | Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 | Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction | Proposed Rule | Correction | 2025-03-24T04:00:00Z | 2025 | 3 | 2025-03-24T04:00:00Z | 2025-03-28T18:13:11Z | 2025-04757 | 0 | 0 | 0900006486a29034 | |
| IRS-2024-0049-0041 | IRS | Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) IRS-2024-0049 | Hearings, Meetings, Proceedings, etc.: Section 30C Alternative Fuel Vehicle Refueling Property Credit; Cancellation | Proposed Rule | Notice of Hearing | 2025-02-14T05:00:00Z | 2025 | 2 | 2025-02-14T05:00:00Z | 2025-02-19T12:46:58Z | 2025-02606 | 0 | 0 | 0900006486958dbd | |
| IRS-2024-0054-0005 | IRS | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24) IRS-2024-0054 | Hearings, Meetings, Proceedings, etc.: Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K | Proposed Rule | Public Hearing | 2025-02-05T05:00:00Z | 2025 | 2 | 2025-02-05T05:00:00Z | 2025-02-05T17:22:54Z | 2025-02251 | 0 | 0 | 09000064869336c6 | |
| IRS-2025-0016-0001 | IRS | Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-118988-22) IRS-2025-0016 | Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-16T05:00:00Z | 2025 | 1 | 2025-01-16T05:00:00Z | 2025-03-18T03:59:59Z | 2025-11-19T10:00:06Z | 2025-00728 | 1 | 0 | 09000064868c9efc |
| IRS-2025-0017-0001 | IRS | Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 | Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-16T05:00:00Z | 2025 | 1 | 2025-01-16T05:00:00Z | 2025-03-18T03:59:59Z | 2025-07-22T09:00:12Z | 2025-00321 | 1 | 0 | 09000064868c9d94 |
| IRS-2025-0015-0001 | IRS | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23) IRS-2025-0015 | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-16T05:00:00Z | 2025 | 1 | 2025-01-16T05:00:00Z | 2025-03-18T03:59:59Z | 2025-02-23T02:00:49Z | 2025-00312 | 1 | 0 | 09000064868c9ef7 |
| IRS-2025-0006-0001 | IRS | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24) IRS-2025-0006 | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-04-15T03:59:59Z | 2025-04-14T01:00:25Z | 2025-00186 | 1 | 0 | 09000064868bb3e0 |
| IRS-2025-0004-0001 | IRS | Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 | Source of Income from Cloud Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-04-15T03:59:59Z | 2025-08-08T09:01:25Z | 2024-31373 | 1 | 0 | 09000064868bb2b0 |
| IRS-2025-0007-0001 | IRS | Automatic Enrollment Requirements Under Section 414A (REG-100669-24) IRS-2025-0007 | Automatic Enrollment Requirements under Section 414A | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-03-18T03:59:59Z | 2025-04-03T01:00:25Z | 2025-00501 | 1 | 0 | 09000064868bb429 |
| IRS-2025-0005-0001 | IRS | Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23) IRS-2025-0005 | Credit for Qualified Commercial Clean Vehicles | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-03-18T03:59:59Z | 2025-11-20T10:00:14Z | 2025-00256 | 1 | 0 | 09000064868bb331 |
| IRS-2025-0003-0001 | IRS | Catch-Up Contributions (REG-101268-24) IRS-2025-0003 | Catch-Up Contributions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-13T05:00:00Z | 2025 | 1 | 2025-01-13T05:00:00Z | 2025-03-15T03:59:59Z | 2025-07-02T09:00:32Z | 2025-00350 | 1 | 0 | 09000064868b6756 |
| IRS-2024-0049-0040 | IRS | Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) IRS-2024-0049 | Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing | Proposed Rule | Notice of Hearing | 2025-01-06T05:00:00Z | 2025 | 1 | 2025-01-06T05:00:00Z | 2025-01-06T15:03:34Z | 2024-31233 | 0 | 0 | 090000648689e9fe | |
| IRS-2025-0001-0001 | IRS | Excise Tax on Designated Drugs (REG-115560-23) IRS-2025-0001 | Excise Tax on Designated Drugs | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-01-02T05:00:00Z | 2025 | 1 | 2025-01-02T05:00:00Z | 2025-03-04T04:59:59Z | 2025-03-04T02:00:53Z | 1 | 0 | 0900006486898751 | |
| IRS-2025-0001-0002 | IRS | Excise Tax on Designated Drugs (REG-115560-23) IRS-2025-0001 | Excise Tax on Designated Drugs | Proposed Rule | 2025-01-02T00:00:00Z | 2025 | 1 | 2025-01-02T16:27:48Z | 0 | 1 | 0900006486898854 |
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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;