documents
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1,377 rows where agency_id = "IRS" and document_type = "Rule" 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2024-0017-0041 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 | Excise Tax on Repurchase of Corporate Stock; Correction | Rule | Correction | 2026-02-11T05:00:00Z | 2026 | 2 | 2026-02-11T05:00:00Z | 2026-02-13T18:39:30Z | 2026-02748 | 0 | 0 | 09000064b91a264b | |
| IRS-2024-0047-0051 | IRS | Tribal General Welfare Benefits (REG-106851-21) IRS-2024-0047 | Tribal General Welfare Benefits; Correction | Rule | Correction | 2026-01-16T05:00:00Z | 2026 | 1 | 2026-01-16T05:00:00Z | 2026-01-16T18:09:24Z | 2026-00835 | 0 | 0 | 09000064b915b2ef | |
| IRS-2024-0017-0039 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 | Excise Tax on Repurchase of Corporate Stock; Correction | Rule | Correction | 2025-12-19T05:00:00Z | 2025 | 12 | 2025-12-19T05:00:00Z | 2025-12-22T20:41:37Z | 2025-23460 | 0 | 0 | 09000064b90f527a | |
| IRS-2025-0006-0004 | 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 | Rule | Final Rule | 2025-12-18T05:00:00Z | 2025 | 12 | 2025-12-18T05:00:00Z | 2025-12-18T18:13:38Z | 2025-23292 | 0 | 0 | 09000064b90ee61b | |
| IRS-2024-0051-0042 | IRS | Entities Wholly Owned by Indian Tribal Governments (REG-113628-21) IRS-2024-0051 | Entities Wholly Owned by Indian Tribal Governments | Rule | Final Rule | 2025-12-16T05:00:00Z | 2025 | 12 | 2025-12-16T05:00:00Z | 2025-12-17T18:31:47Z | 2025-22874 | 0 | 0 | 09000064b90da86c | |
| IRS-2024-0047-0050 | IRS | Tribal General Welfare Benefits (REG-106851-21) IRS-2024-0047 | Tribal General Welfare Benefits | Rule | Final Rule | 2025-12-16T05:00:00Z | 2025 | 12 | 2025-12-16T05:00:00Z | 2025-12-17T18:20:01Z | 2025-22873 | 0 | 0 | 09000064b90da717 | |
| IRS-2011-0037-0014 | IRS | Income of Foreign Governments and International Organizations IRS-2011-0037 | Income of Foreign Governments and of International Organizations | Rule | Final Rule | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2025-12-15T21:28:51Z | 2025-22776 | 0 | 0 | 09000064b90d3282 | |
| IRS-2025-0059-0012 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Final Rule | 2025-12-01T05:00:00Z | 2025 | 12 | 2025-12-01T05:00:00Z | 2025-12-02T20:22:34Z | 2025-21649 | 0 | 0 | 09000064b90a5ce2 | |
| IRS-2024-0017-0038 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 | Excise Tax on Repurchase of Corporate Stock | Rule | Final Rule | 2025-11-24T05:00:00Z | 2025 | 11 | 2025-11-24T05:00:00Z | 2025-11-25T19:19:58Z | 2025-20721 | 0 | 0 | 09000064b9092fdd | |
| IRS-2024-0024-0005 | IRS | Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) IRS-2024-0024 | Interest Capitalization Requirements for Improvements that Constitute Designated Property | Rule | Final Rule | 2025-10-02T04:00:00Z | 2025 | 10 | 2025-10-02T04:00:00Z | 2025-10-03T17:10:07Z | 2025-19279 | 0 | 0 | 09000064b8ff070e | |
| IRS-2025-0301-0002 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) IRS-2025-0301 | Preparer Tax Identification Number User Fee Update | Rule | Final Rule | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-02T16:45:16Z | 2025-19036 | 0 | 0 | 09000064b8fe7939 | |
| IRS-2022-0026-0010 | IRS | Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) IRS-2022-0026 | Section 42, Low-Income Housing Credit Average Income Test Procedures | Rule | Final Rule | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-01T17:04:10Z | 2025-19005 | 0 | 0 | 09000064b8fe79f9 | |
| IRS-2025-0003-0025 | IRS | Catch-Up Contributions (REG-101268-24) IRS-2025-0003 | Catch Up Contributions | Rule | Final Rule | 2025-09-16T04:00:00Z | 2025 | 9 | 2025-09-16T04:00:00Z | 2025-09-17T16:27:12Z | 2025-17865 | 0 | 0 | 09000064b8f96e49 | |
| IRS-2022-0017-0016 | IRS | Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) IRS-2022-0017 | Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction | Rule | Correction | 2025-07-18T04:00:00Z | 2025 | 7 | 2025-07-18T04:00:00Z | 2025-07-18T17:20:23Z | 2025-13561 | 0 | 0 | 09000064b8e82885 | |
| IRS-2023-0041-44841 | 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 Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales; Revocation | Rule | Final Rule | 2025-07-11T04:00:00Z | 2025 | 7 | 2025-07-11T04:00:00Z | 2025-07-11T19:14:55Z | 2025-12967 | 0 | 0 | 09000064b8e659a2 | |
| IRS-2025-0059-0006 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Correction | 2025-06-25T04:00:00Z | 2025 | 6 | 2025-06-25T04:00:00Z | 2025-06-25T18:07:53Z | C2-2025-08928 | 0 | 0 | 09000064b8e2dc20 | |
| IRS-2025-0059-0004 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Correction | 2025-06-24T04:00:00Z | 2025 | 6 | 2025-06-24T04:00:00Z | 2025-06-24T17:22:07Z | C1-2025-08928 | 0 | 0 | 09000064b8e295fd | |
| IRS-2025-0059-0002 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Final Rule | 2025-05-20T00:00:00Z | 2025 | 5 | 2025-05-20T00:00:00Z | 2025-05-21T21:01:06Z | 2025-08928 | 0 | 0 | 09000064b8d94a38 | |
| IRS-2023-0052-0016 | IRS | Income and Currency Gain or Loss With Respect to a Qualified Business Unit (REG-132422-17) IRS-2023-0052 | Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction | Rule | Correction | 2025-01-17T05:00:00Z | 2025 | 1 | 2025-01-17T05:00:00Z | 2025-01-24T14:50:37Z | 2025-01248 | 0 | 0 | 09000064868e2dfc | |
| IRS-2024-0026-1919 | 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 | Rule | Final Rule | 2025-01-15T05:00:00Z | 2025 | 1 | 2025-01-15T05:00:00Z | 2025-01-15T19:07:32Z | 2025-00196 | 0 | 0 | 09000064868bb910 | |
| IRS-2022-0017-0015 | IRS | Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) IRS-2022-0017 | Resolution of Federal Tax Controversies by the Independent Office of Appeals | Rule | Final Rule | 2025-01-15T05:00:00Z | 2025 | 1 | 2025-01-15T05:00:00Z | 2025-01-15T19:25:56Z | 2025-00426 | 0 | 0 | 09000064868c0465 | |
| IRS-2015-0045-0021 | IRS | Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10) IRS-2015-0045 | Guidance: Tax on Certain Gifts and Bequests from Covered Expatriates | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:53:00Z | 2025-00284 | 0 | 0 | 09000064868bb46b | |
| IRS-2019-0035-0024 | IRS | Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14) IRS-2019-0035 | Classification of Digital Content Transactions and Cloud Transactions | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:35:33Z | 2024-31372 | 0 | 0 | 09000064868bb2f8 | |
| IRS-2023-0017-0113 | 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 | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:41:36Z | 2025-00393 | 0 | 0 | 09000064868bb2fb | |
| IRS-2024-0028-0027 | 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 | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:47:08Z | 2025-00324 | 0 | 0 | 09000064868bb394 | |
| IRS-2024-0035-0022 | IRS | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) IRS-2024-0035 | Certain Disregarded Payments and Dual Consolidated Losses | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:59:12Z | 2025-00318 | 0 | 0 | 09000064868bb4c3 | |
| IRS-2024-0045-0049 | 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 | Rule | Final Rule | 2025-01-13T05:00:00Z | 2025 | 1 | 2025-01-13T05:00:00Z | 2025-01-13T18:19:07Z | 2025-00331 | 0 | 0 | 09000064868b6705 | |
| IRS-2023-0066-29992 | 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 and Energy Credit | Rule | Final Rule | 2025-01-10T05:00:00Z | 2025 | 1 | 2025-01-10T05:00:00Z | 2025-01-13T18:15:48Z | 2024-31513 | 0 | 0 | 09000064868ad823 | |
| IRS-2019-0006-0008 | IRS | Reissuance of State or Local Bonds (REG-141739-08) IRS-2019-0006 | Reissuance of State or Local Bonds | Rule | Correction | 2025-01-10T05:00:00Z | 2025 | 1 | 2025-01-10T05:00:00Z | 2025-01-13T18:12:48Z | C1-2024-30267 | 0 | 0 | 09000064868ad775 | |
| IRS-2023-0041-44840 | 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 Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales | Rule | Final Rule | 2024-12-30T05:00:00Z | 2024 | 12 | 2024-12-30T05:00:00Z | 2024-12-30T14:20:38Z | 2024-30496 | 0 | 0 | 0900006486895167 | |
| IRS-2024-0064-0002 | 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 | Rule | Final Rule | 2024-12-30T05:00:00Z | 2024 | 12 | 2024-12-30T05:00:00Z | 2024-12-30T14:14:21Z | 2024-29480 | 0 | 0 | 09000064868952b4 | |
| IRS-2019-0006-0007 | IRS | Reissuance of State or Local Bonds (REG-141739-08) IRS-2019-0006 | Reissuance of State or Local Bonds | Rule | Final Rule | 2024-12-30T05:00:00Z | 2024 | 12 | 2024-12-30T05:00:00Z | 2024-12-30T14:57:38Z | 2024-30267 | 0 | 0 | 0900006486895071 | |
| IRS-2022-0039-0013 | IRS | Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities (REG-100442-22) IRS-2022-0039 | Guidance: Definition of Domestically Controlled Qualified Investment Entities; Correction | Rule | Correction | 2024-12-27T05:00:00Z | 2024 | 12 | 2024-12-27T05:00:00Z | 2025-01-07T19:54:52Z | 2024-30928 | 0 | 0 | 0900006486891cc5 | |
| IRS-2023-0016-0017 | IRS | Rules for Supervisory Approval of Penalties (REG-121709-19) IRS-2023-0016 | Rules for Supervisory Approval of Penalties | Rule | Final Rule | 2024-12-23T05:00:00Z | 2024 | 12 | 2024-12-23T05:00:00Z | 2024-12-26T17:56:21Z | 2024-29074 | 0 | 0 | 09000064868869ed | |
| IRS-2024-0048-0012 | 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 | Rule | Final Rule | 2024-12-18T05:00:00Z | 2024 | 12 | 2024-12-18T05:00:00Z | 2024-12-18T16:09:05Z | 2024-29651 | 0 | 0 | 090000648687af8d | |
| IRS-2024-0010-0018 | 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 | Rule | Correction | 2024-12-17T05:00:00Z | 2024 | 12 | 2024-12-17T05:00:00Z | 2024-12-17T15:31:26Z | 2024-29654 | 0 | 0 | 0900006486877bac | |
| IRS-2023-0054-0350 | 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 | Rule | Final Rule | 2024-12-12T05:00:00Z | 2024 | 12 | 2024-12-12T05:00:00Z | 2024-12-12T15:08:26Z | 2024-28190 | 0 | 0 | 09000064868663a2 | |
| IRS-2023-0052-0015 | IRS | Income and Currency Gain or Loss With Respect to a Qualified Business Unit (REG-132422-17) IRS-2023-0052 | Taxable Income or Loss and Currency Gain or Loss with Respect to a Qualified Business Unit | Rule | Final Rule | 2024-12-11T05:00:00Z | 2024 | 12 | 2024-12-11T05:00:00Z | 2024-12-11T15:30:38Z | 2024-28372 | 0 | 0 | 09000064868617d8 | |
| IRS-2014-0030-0004 | IRS | Section 752 and Related Party Rules (REG-136984-12) IRS-2014-0030 | Recourse Partnership Liabilities and Related Party Rules | Rule | Final Rule | 2024-12-02T05:00:00Z | 2024 | 12 | 2024-12-02T05:00:00Z | 2024-12-02T15:37:46Z | 2024-27840 | 0 | 0 | 0900006486843d92 | |
| IRS-2023-0063-0198 | IRS | Section 45X Advanced Manufacturing Production Credit (REG-107423-23) IRS-2023-0063 | Advanced Manufacturing Production Credit; Correction | Rule | Correction | 2024-11-26T05:00:00Z | 2024 | 11 | 2024-11-26T05:00:00Z | 2024-11-26T14:37:40Z | 2024-27588 | 0 | 0 | 0900006486837d6b | |
| IRS-2024-0013-0020 | 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 | Rule | Final Rule | 2024-11-26T05:00:00Z | 2024 | 11 | 2024-11-26T05:00:00Z | 2024-11-26T14:39:20Z | 2024-27072 | 0 | 0 | 09000064868374f1 | |
| IRS-2023-0012-0059 | IRS | Advanced Manufacturing Investment Credit (REG-120653-22) IRS-2023-0012 | Advanced Manufacturing Investment Credit; Correction | Rule | Correction | 2024-11-25T05:00:00Z | 2024 | 11 | 2024-11-25T05:00:00Z | 2024-11-26T14:44:48Z | 2024-27427 | 0 | 0 | 0900006486833adf | |
| IRS-2024-0010-0017 | 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 | Rule | Final Rule | 2024-11-20T05:00:00Z | 2024 | 11 | 2024-11-20T05:00:00Z | 2024-11-20T15:45:28Z | 2024-26944 | 0 | 0 | 090000648682a667 | |
| IRS_FRDOC_0001-2267 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Extension of Certain Timeframes: Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton | Rule | 2024-11-08T05:00:00Z | 2024 | 11 | 2024-11-08T05:00:00Z | 2024-11-08T13:09:31Z | 2024-26014 | 0 | 0 | 09000064868093f7 | ||
| IRS-2023-0049-0003 | IRS | Modernizing Regulations on Sales of Seized Property (REG-127391-16) IRS-2023-0049 | Sales of Seized Property | Rule | Final Rule | 2024-11-05T05:00:00Z | 2024 | 11 | 2024-11-05T05:00:00Z | 2024-11-05T14:33:43Z | 2024-25464 | 0 | 0 | 09000064867fd892 | |
| IRS-2023-0063-0197 | IRS | Section 45X Advanced Manufacturing Production Credit (REG-107423-23) IRS-2023-0063 | Advanced Manufacturing Production Credit | Rule | Final Rule | 2024-10-28T04:00:00Z | 2024 | 10 | 2024-10-28T04:00:00Z | 2024-10-28T17:16:08Z | 2024-24840 | 0 | 0 | 09000064867e88c2 | |
| IRS-2023-0012-0058 | IRS | Advanced Manufacturing Investment Credit (REG-120653-22) IRS-2023-0012 | Advanced Manufacturing Investment Credit | Rule | Final Rule | 2024-10-23T04:00:00Z | 2024 | 10 | 2024-10-23T04:00:00Z | 2024-10-23T16:15:12Z | 2024-23857 | 0 | 0 | 09000064867df223 | |
| IRS-2019-0025-0003 | IRS | Withholding on Certain Distributions Under Section 3405(a) and (b) (REG-132240-15) IRS-2019-0025 | Withholding on Certain Distributions | Rule | Final Rule | 2024-10-21T04:00:00Z | 2024 | 10 | 2024-10-21T04:00:00Z | 2024-10-22T12:27:34Z | 2024-24224 | 0 | 0 | 09000064867db797 | |
| IRS-2023-0021-0007 | IRS | Section 367(d) Rules for Certain Repatriations of Intangible Property (REG-124064-19) IRS-2023-0021 | Rules for Certain Repatriations of Intangible Property | Rule | Final Rule | 2024-10-10T04:00:00Z | 2024 | 10 | 2024-10-10T04:00:00Z | 2024-10-10T12:28:20Z | 2024-23132 | 0 | 0 | 09000064867c417f | |
| IRS-2022-0034-0030 | IRS | Syndicated Conservation Easement Transactions as Listed Transactions (REG-106134-22) IRS-2022-0034 | Syndicated Conservation Easement Transactions as Listed Transactions | Rule | Final Rule | 2024-10-08T04:00:00Z | 2024 | 10 | 2024-10-08T04:00:00Z | 2024-10-08T12:40:13Z | 2024-22963 | 0 | 0 | 09000064867b915b | |
| IRS-2023-0036-0004 | 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 | Rule | Final Rule | 2024-09-23T04:00:00Z | 2024 | 9 | 2024-09-23T04:00:00Z | 2024-09-24T12:16:45Z | 2024-20612 | 0 | 0 | 090000648676a029 | |
| IRS-2016-0010-0035 | IRS | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) IRS-2016-0010 | Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent | Rule | Final Rule | 2024-09-17T04:00:00Z | 2024 | 9 | 2024-09-17T04:00:00Z | 2024-09-19T12:18:51Z | 2024-20429 | 0 | 0 | 09000064867297e4 | |
| IRS_FRDOC_0001-2248 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Income Taxes; CFR Correction | Rule | 2024-09-11T04:00:00Z | 2024 | 9 | 2024-09-11T04:00:00Z | 2024-09-11T12:28:53Z | 2024-20701 | 0 | 0 | 09000064866ea25c | ||
| IRS-2023-0056-0011 | 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 for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction | Rule | Correction | 2024-08-30T04:00:00Z | 2024 | 8 | 2024-08-30T04:00:00Z | 2024-08-30T18:41:38Z | 2024-18925 | 0 | 0 | 09000064866b5725 | |
| IRS-2023-0028-0085 | IRS | Section 6418 Transfer of Certain Credits (REG-101610-23) IRS-2023-0028 | Transfer of Certain Credits; Correction | Rule | Correction | 2024-08-22T04:00:00Z | 2024 | 8 | 2024-08-22T04:00:00Z | 2024-08-22T14:49:58Z | 2024-18576 | 0 | 0 | 090000648665c453 | |
| IRS-2023-0041-44836 | 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; Correction | Rule | Correction | 2024-08-16T04:00:00Z | 2024 | 8 | 2024-08-16T04:00:00Z | 2024-08-16T17:38:16Z | 2024-17946 | 0 | 0 | 090000648664daf3 | |
| IRS-2023-0042-0349 | IRS | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23) IRS-2023-0042 | Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction | Rule | Correction | 2024-08-16T04:00:00Z | 2024 | 8 | 2024-08-16T04:00:00Z | 2024-08-20T16:17:11Z | 2024-17143 | 0 | 0 | 090000648664d9fd | |
| IRS-2023-0029-0159 | IRS | Section 6417 Elective Payment of Applicable Credits (REG-101607-23) IRS-2023-0029 | Elective Payment of Applicable Credits; Correction | Rule | Correction | 2024-08-16T04:00:00Z | 2024 | 8 | 2024-08-16T04:00:00Z | 2024-08-16T17:35:35Z | 2024-17945 | 0 | 0 | 090000648664dc6e | |
| IRS-2023-0050-0006 | 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 | Rule | Final Rule | 2024-07-31T04:00:00Z | 2024 | 7 | 2024-07-31T04:00:00Z | 2024-07-31T18:13:40Z | 2024-16520 | 0 | 0 | 090000648660fbcb | |
| IRS-2022-0003-0166 | IRS | Required Minimum Distributions (REG-105954-20) IRS-2022-0003 | Required Minimum Distributions | Rule | Final Rule | 2024-07-19T04:00:00Z | 2024 | 7 | 2024-07-19T04:00:00Z | 2024-07-19T19:50:05Z | 2024-14542 | 0 | 0 | 09000064865fa9fc | |
| IRS-2023-0047-0004 | IRS | Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions (REG-117614-14) IRS-2023-0047 | Guidance: Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions | Rule | Final Rule | 2024-07-18T04:00:00Z | 2024 | 7 | 2024-07-18T04:00:00Z | 2024-07-18T18:22:33Z | 2024-15232 | 0 | 0 | 09000064865f81e4 | |
| IRS-2023-0041-44835 | 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 | Rule | Final Rule | 2024-07-09T04:00:00Z | 2024 | 7 | 2024-07-09T04:00:00Z | 2024-07-09T14:26:47Z | 2024-14004 | 0 | 0 | 09000064865e0fa7 | |
| IRS-2023-0045-0004 | IRS | Excise Tax on Designated Drugs; Procedural Requirements (REG-115559-23) IRS-2023-0045 | Excise Tax on Designated Drugs; Procedural Requirements | Rule | Final Rule | 2024-07-05T04:00:00Z | 2024 | 7 | 2024-07-05T04:00:00Z | 2024-07-08T15:37:26Z | 2024-14706 | 0 | 0 | 09000064865dc279 | |
| IRS-2024-0018-0008 | 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 | Rule | Final Rule | 2024-07-03T04:00:00Z | 2024 | 7 | 2024-07-03T04:00:00Z | 2024-07-05T18:54:25Z | 2024-14426 | 0 | 0 | 09000064865d8b65 | |
| IRS-2023-0056-0010 | 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 for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations | Rule | Final Rule | 2024-06-28T04:00:00Z | 2024 | 6 | 2024-06-28T04:00:00Z | 2024-07-02T14:36:31Z | 2024-13844 | 0 | 0 | 09000064865d0ad6 | |
| IRS-2023-0042-0348 | IRS | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23) IRS-2023-0042 | Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements | Rule | Final Rule | 2024-06-25T04:00:00Z | 2024 | 6 | 2024-06-25T04:00:00Z | 2024-06-25T19:05:37Z | 2024-13331 | 0 | 0 | 09000064865c7279 | |
| IRS-2020-0030-0021 | IRS | Guidance Under Section 1061 (REG-107213-18) IRS-2020-0030 | Guidance Under Section 1061; Correction | Rule | Correction | 2024-06-14T04:00:00Z | 2024 | 6 | 2024-06-14T04:00:00Z | 2024-06-25T19:15:27Z | 2024-12374 | 0 | 0 | 09000064865b6038 | |
| IRS-2023-0046-0003 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23) IRS-2023-0046 | Preparer Tax Identification Number User Fee Update | Rule | Final Rule | 2024-05-15T04:00:00Z | 2024 | 5 | 2024-05-15T04:00:00Z | 2025-07-31T17:47:01Z | 2024-10631 | 0 | 0 | 0900006486565f5d | |
| IRS_FRDOC_0001-2209 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Clean Vehicle Credits: Transfer of Credits, Critical Minerals and Battery Components, and Foreign Entities of Concern | Rule | 2024-05-06T04:00:00Z | 2024 | 5 | 2024-05-06T04:00:00Z | 2024-05-06T12:30:20Z | 2024-09094 | 0 | 0 | 0900006486542581 | ||
| IRS_FRDOC_0001-2208 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Relief Provisions Respecting Timely Allocation of Generation Skipping Transfer Exemption and Certain GST Elections | Rule | 2024-05-06T04:00:00Z | 2024 | 5 | 2024-05-06T04:00:00Z | 2024-05-06T12:30:04Z | 2024-09644 | 0 | 0 | 0900006486542541 | ||
| IRS-2024-0010-0013 | 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 | Transfer of Certain Credits | Rule | Correction | 2024-04-30T04:00:00Z | 2024 | 4 | 2024-04-30T04:00:00Z | 2024-06-17T18:41:20Z | 2024-08926 | 0 | 0 | 0900006486528576 | |
| IRS-2022-0039-0012 | IRS | Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities (REG-100442-22) IRS-2022-0039 | Guidance on the Definition of Domestically Controlled Qualified Investment Entities | Rule | Final Rule | 2024-04-25T04:00:00Z | 2024 | 4 | 2024-04-25T04:00:00Z | 2024-06-17T18:32:00Z | 2024-08267 | 0 | 0 | 09000064864ee5c4 | |
| IRS-2023-0027-0020 | IRS | Elective Payment of Advanced Manufacturing Investment Credit (REG-105595-23) IRS-2023-0027 | Elective Payment of Advanced Manufacturing Investment Credit; Correction | Rule | Correction | 2024-04-22T04:00:00Z | 2024 | 4 | 2024-04-22T04:00:00Z | 2024-06-17T18:21:29Z | 2024-08494 | 0 | 0 | 09000064864e3e4b | |
| IRS-2023-0029-0158 | IRS | Section 6417 Elective Payment of Applicable Credits (REG-101607-23) IRS-2023-0029 | Elective Payment of Applicable Credits | Rule | Correction | 2024-04-16T04:00:00Z | 2024 | 4 | 2024-04-16T04:00:00Z | 2024-06-17T18:10:43Z | C1-2024-04604 | 0 | 0 | 09000064864da926 | |
| IRS-2023-0034-0003 | 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 and Independent, Noncoordinated Excepted Benefits Coverage | Rule | Final Rule | 2024-04-03T04:00:00Z | 2024 | 4 | 2024-04-03T04:00:00Z | 2024-06-17T18:00:18Z | 2024-06551 | 0 | 0 | 09000064864b7e8c | |
| IRS-2016-0007-0010 | IRS | Requirements for Type I and Type III Supporting Organizations (REG-118867-10) IRS-2016-0007 | Requirements for Type I and Type III Supporting Organizations; Correction | Rule | Correction | 2024-03-27T04:00:00Z | 2024 | 3 | 2024-03-27T04:00:00Z | 2024-06-17T17:55:45Z | 2024-06485 | 0 | 0 | 090000648649b58f | |
| IRS-2018-0027-0011 | IRS | De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements (REG-118826-16) IRS-2018-0027 | De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements; Correction | Rule | Correction | 2024-03-22T04:00:00Z | 2024 | 3 | 2024-03-22T04:00:00Z | 2024-06-14T16:28:58Z | 2024-05639 | 0 | 0 | 090000648648e672 | |
| IRS-2018-0027-0010 | IRS | De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements (REG-118826-16) IRS-2018-0027 | De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements; Correction | Rule | Correction | 2024-03-22T04:00:00Z | 2024 | 3 | 2024-03-22T04:00:00Z | 2024-06-14T16:19:04Z | 2024-05744 | 0 | 0 | 090000648648e617 | |
| IRS-2023-0027-0019 | IRS | Elective Payment of Advanced Manufacturing Investment Credit (REG-105595-23) IRS-2023-0027 | Elective Payment of Advanced Manufacturing Investment Credit | Rule | Final Rule | 2024-03-11T04:00:00Z | 2024 | 3 | 2024-03-11T04:00:00Z | 2024-06-14T14:33:31Z | 2024-04605 | 0 | 0 | 09000064864720e0 | |
| IRS-2023-0029-0157 | IRS | Section 6417 Elective Payment of Applicable Credits (REG-101607-23) IRS-2023-0029 | Elective Payment of Applicable Credits | Rule | Final Rule | 2024-03-11T04:00:00Z | 2024 | 3 | 2024-03-11T04:00:00Z | 2024-06-14T16:09:58Z | 2024-04604 | 0 | 0 | 0900006486472529 | |
| IRS_FRDOC_0001-2179 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Procedure and Administration; CFR Correction | Rule | 2024-01-30T05:00:00Z | 2024 | 1 | 2024-01-30T05:00:00Z | 2024-01-30T13:10:35Z | 2024-01924 | 0 | 0 | 09000064863cfb9e | ||
| IRS-2023-0044-0003 | 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 Independent Dispute Resolution Entity Fee Ranges; Correction | Rule | Correction | 2024-01-24T05:00:00Z | 2024 | 1 | 2024-01-24T05:00:00Z | 2024-01-24T04:59:59Z | 2024-06-14T14:21:38Z | 2024-01378 | 0 | 0 | 09000064863bdc65 |
| IRS-2016-0044-0011 | IRS | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (REG-107424-12) IRS-2016-0044 | Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions | Rule | Final Rule | 2024-01-19T05:00:00Z | 2024 | 1 | 2024-01-19T05:00:00Z | 2024-01-22T20:49:20Z | 2024-00978 | 0 | 0 | 09000064863ac08e | |
| IRS-2023-0031-0005 | IRS | Corporate Bond Yield Curve for Determining Present Value (REG-124123-22) IRS-2023-0031 | Corporate Bond Yield Curve for Determining Present Value | Rule | Final Rule | 2024-01-12T05:00:00Z | 2024 | 1 | 2024-01-12T05:00:00Z | 2024-01-12T20:29:17Z | 2024-00552 | 0 | 0 | 0900006486394a4b | |
| IRS-2023-0044-0002 | 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 (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges | Rule | Final Rule | 2023-12-21T05:00:00Z | 2023 | 12 | 2023-12-21T05:00:00Z | 2023-12-28T16:59:20Z | 2023-27931 | 0 | 0 | 090000648634e188 | |
| IRS-2023-0025-0081 | 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 | Rule | Correction | 2023-12-20T05:00:00Z | 2023 | 12 | 2023-12-20T05:00:00Z | 2023-12-21T18:39:45Z | 2023-27933 | 0 | 0 | 090000648634ba35 | |
| IRS-2018-0027-0009 | IRS | De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements (REG-118826-16) IRS-2018-0027 | De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | Rule | Final Rule | 2023-12-19T05:00:00Z | 2023 | 12 | 2023-12-19T05:00:00Z | 2023-12-21T18:28:56Z | 2023-27283 | 0 | 0 | 0900006486346be8 | |
| IRS-2022-0019-0009 | IRS | User Fees Relating to Enrolled Actuaries (REG-100719-21) IRS-2022-0019 | User Fees Relating to Enrolled Actuaries; Correction | Rule | Correction | 2023-11-21T05:00:00Z | 2023 | 11 | 2023-11-21T05:00:00Z | 2023-11-22T16:55:18Z | 2023-25438 | 0 | 0 | 090000648629f534 | |
| IRS-2016-0007-0009 | IRS | Requirements for Type I and Type III Supporting Organizations (REG-118867-10) IRS-2016-0007 | Requirements for Type I and Type III Supporting Organizations; Correction | Rule | Correction | 2023-11-20T05:00:00Z | 2023 | 11 | 2023-11-20T05:00:00Z | 2023-11-22T16:42:54Z | 2023-25510 | 0 | 0 | 0900006486296136 | |
| IRS-2022-0009-0008 | IRS | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (106384-20) IRS-2022-0009 | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans | Rule | Final Rule | 2023-10-20T04:00:00Z | 2023 | 10 | 2023-10-20T04:00:00Z | 2023-10-24T16:43:30Z | 2023-23267 | 0 | 0 | 0900006486112818 | |
| IRS-2022-0019-0008 | IRS | User Fees Relating to Enrolled Actuaries (REG-100719-21) IRS-2022-0019 | User Fees Relating to Enrolled Actuaries | Rule | Final Rule | 2023-10-20T04:00:00Z | 2023 | 10 | 2023-10-20T04:00:00Z | 2023-10-20T18:19:17Z | 2023-23301 | 0 | 0 | 09000064861133f5 | |
| IRS-2023-0025-0080 | 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 | Rule | Correction | 2023-10-20T04:00:00Z | 2023 | 10 | 2023-10-20T04:00:00Z | 2023-10-20T18:05:14Z | C2-2023-17078 | 0 | 0 | 0900006486113376 | |
| IRS-2016-0007-0008 | IRS | Requirements for Type I and Type III Supporting Organizations (REG-118867-10) IRS-2016-0007 | Requirements for Type I and Type III Supporting Organizations | Rule | Final Rule | 2023-10-16T04:00:00Z | 2023 | 10 | 2023-10-16T04:00:00Z | 2023-10-16T15:54:14Z | 2023-22286 | 0 | 0 | 09000064860eb2cc | |
| IRS-2023-0046-0002 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23) IRS-2023-0046 | Preparer Tax Identification Number User Fee Update | Rule | Final Rule | 2023-10-04T04:00:00Z | 2023 | 10 | 2023-10-04T04:00:00Z | 2023-10-04T19:13:00Z | 2023-22103 | 0 | 0 | 0900006486033c2a | |
| IRS-2023-0025-0079 | 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 | Rule | Final Rule | 2023-08-15T04:00:00Z | 2023 | 8 | 2023-08-15T04:00:00Z | 2023-08-29T12:19:42Z | 2023-17078 | 0 | 0 | 0900006485e3e16e | |
| IRS-2008-0053-0009 | IRS | Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock IRS-2008-0053 | Guidance: Amendment of Matching Rule for Certain Gains on Member Stock; Correction | Rule | Correction | 2023-08-01T04:00:00Z | 2023 | 8 | 2023-08-01T04:00:00Z | 2023-08-29T14:42:13Z | 2023-16225 | 0 | 0 | 0900006485d9b760 | |
| IRS-2021-0012-0004 | IRS | Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (REG-109077-21) IRS-2021-0012 | Recapture of Certain Excess Employment Tax Credits under COVID–19 Legislation | Rule | Final Rule | 2023-07-26T04:00:00Z | 2023 | 7 | 2023-07-26T04:00:00Z | 2023-07-28T16:54:11Z | 2023-15690 | 0 | 0 | 0900006485d4c84f | |
| IRS-2020-0020-0012 | IRS | Consolidated Net Operating Losses (REG-125716-18) IRS-2020-0020 | Carryback of Consolidated Net Operating Losses | Rule | Final Rule | 2023-07-12T04:00:00Z | 2023 | 7 | 2023-07-12T04:00:00Z | 2023-08-29T14:25:32Z | 2023-14644 | 0 | 0 | 0900006485c8b8c0 | |
| IRS-2019-0044-0012 | IRS | Guidance on the Transition From Interbank Offered Rates to Other Reference Rates (REG-118784-18) IRS-2019-0044 | Additional Guidance on the Transition from Interbank Offer Rates to Other Reference Rates with Respect to the Interest Rates of a Foreign Bank | Rule | Final Rule | 2023-06-30T04:00:00Z | 2023 | 6 | 2023-06-30T04:00:00Z | 2023-07-06T15:49:21Z | 2023-13890 | 0 | 0 | 0900006485c21b96 | |
| IRS-2018-0011-0037 | IRS | Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 IRS-2018-0011 | Electronic-Filing Requirements for Specified Returns and Other Documents; Correction | Rule | Correction | 2023-06-27T04:00:00Z | 2023 | 6 | 2023-06-27T04:00:00Z | 2023-06-29T14:41:56Z | 2023-13555 | 0 | 0 | 0900006485bfd2e0 |
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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;