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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

18 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2005 sorted by posted_date descending

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Suggested facets: docket_id, title, posted_date, posted_month, comment_start_date, last_modified, posted_date (date), comment_start_date (date), last_modified (date)

posted_year 1

  • 2005 · 18 ✖

document_type 1

  • Rule · 18 ✖

agency_id 1

  • IRS · 18 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2005-0136-0001 IRS Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities IRS-2005-0136 Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities Rule   2005-12-28T05:00:00Z 2005 12 2005-12-28T05:00:00Z   2011-06-11T16:31:01Z 05-24450 0 0 0900006480101382
IRS-2005-0120-0001 IRS Section 1374 Effective Dates IRS-2005-0120 Section 1374 Effective Dates Rule   2005-12-21T05:00:00Z 2005 12 2005-12-21T05:00:00Z   2011-06-11T16:31:00Z 05-24283 0 0 09000064800fcd1e
IRS-2005-0116-0001 IRS Obligations of States and Political Subdivisions IRS-2005-0116 Obligations of States and Political Subdivisions Rule   2005-12-19T05:00:00Z 2005 12 2005-12-19T05:00:00Z   2011-06-11T16:30:59Z 05-23944 0 0 09000064800fa72f
IRS-2005-0113-0001 IRS Classification of Certain Foreign Entities IRS-2005-0113 Classification of Certain Foreign Entities Rule   2005-12-16T05:00:00Z 2005 12 2005-12-16T05:00:00Z   2011-06-11T16:30:59Z 05-24107 0 0 09000064800f8a62
IRS-2005-0112-0001 IRS Sickness or Accident Disability Payments IRS-2005-0112 Sickness or Accident Disability Payments Rule   2005-12-15T05:00:00Z 2005 12 2005-12-15T05:00:00Z   2011-06-11T16:30:59Z 05-23945 0 0 09000064800f766a
IRS-2005-0103-0001 IRS Guidance on Passive Foreign Investment Company (PFIC) Purging Elections IRS-2005-0103 Guidance on Passive Foreign Investment Company (PFIC) Purging Elections Rule   2005-12-08T05:00:00Z 2005 12 2005-12-08T05:00:00Z   2011-06-11T16:30:55Z 05-23630 0 0 09000064800f0763
IRS-2005-0100-0001 IRS Guidance on Passive Foreign Investment Company (PFIC) Purging Elections IRS-2005-0100 Guidance on Passive Foreign Investment Company (PFIC) Purging Elections Rule   2005-12-08T05:00:00Z 2005 12 2005-12-08T05:00:00Z   2011-06-11T16:30:54Z 05-23629 0 0 09000064800f0697
IRS-2005-0098-0001 IRS Information Reporting Relating to Taxable Stock Transactions IRS-2005-0098 Information Reporting Relating to Taxable Stock Transactions Rule   2005-12-05T05:00:00Z 2005 12 2005-12-05T05:00:00Z   2011-06-11T16:30:54Z 05-23470 0 0 09000064800ec956
IRS-2005-0077-0002 IRS Guidance Under Section 951 for Determining Pro Rata Share; Correction IRS-2005-0077 Guidance Under Section 951 for Determining Pro Rata Share; Correction Rule   2005-11-09T05:00:00Z 2005 11 2005-11-09T05:00:00Z   2011-06-11T16:30:53Z 05-22260 0 0 090000648009d3a2
IRS-2005-0077-0001 IRS Guidance Under Section 951 for Determining Pro Rata Share; Correction IRS-2005-0077 Guidance Under Section 951 for Determining Pro Rata Share; Correction Rule   2005-11-09T05:00:00Z 2005 11 2005-11-09T05:00:00Z   2011-06-11T16:30:53Z 05-22262 0 0 090000648009d34b
IRS-2005-0073-0001 IRS Extension of Time for Filing Returns IRS-2005-0073 Extension of Time for Filing Returns Rule   2005-11-07T05:00:00Z 2005 11 2005-11-07T05:00:00Z   2011-06-11T16:30:52Z 05-21981 0 0 090000648009bdc5
IRS-2005-0072-0001 IRS Low-Income Housing Credit Allocation and Certification; Revisions IRS-2005-0072 Low-Income Housing Credit Allocation and Certification; Revisions Rule   2005-11-07T05:00:00Z 2005 11 2005-11-07T05:00:00Z   2011-06-11T16:30:52Z 05-21784 0 0 090000648009bd98
IRS-2005-0046-0001 IRS Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service IRS-2005-0046 Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service Rule   2005-10-17T04:00:00Z 2005 10 2005-10-17T04:00:00Z   2011-06-11T16:30:50Z 05-20439 0 0 090000648009393e
IRS-2005-0045-0001 IRS Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest IRS-2005-0045 Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest Rule   2005-10-14T04:00:00Z 2005 10 2005-10-14T04:00:00Z   2007-03-05T14:13:31Z C5-18263 0 0 0900006480092bcf
IRS-2005-0044-0001 IRS Additional Extension of Time Frames for Employee Benefit Plans Affected by Hurricane Katrina IRS-2005-0044 Additional Extension of Time Frames for Employee Benefit Plans Affected by Hurricane Katrina Rule   2005-10-12T04:00:00Z 2005 10 2005-10-12T04:00:00Z   2007-03-05T14:12:11Z 05-20547 0 0 0900006480091dec
IRS-2005-0040-0001 IRS None IRS-2005-0040 Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction Rule   2005-10-04T04:00:00Z 2005 10 2005-10-04T04:00:00Z   2011-06-11T16:30:50Z 05-19776 0 0 090000648008e897
IRS-2005-0036-0001 IRS Stock Held by Foreign Insurance Companies IRS-2005-0036 Stock Held by Foreign Insurance Companies Rule   2005-10-03T04:00:00Z 2005 10 2005-10-03T04:00:00Z   2014-01-17T20:21:42Z 05-19622 0 0 090000648008e182
IRS-2005-0014-0001 IRS Extension of Certain Time Frames for Employee Benefit Plans Affected by Hurricane Katrina IRS-2005-0014 Extension of Certain Time Frames for Employee Benefit Plans Affected by Hurricane Katrina Rule   2005-09-21T04:00:00Z 2005 9 2005-09-21T04:00:00Z   2007-03-05T14:12:45Z 05-18901 0 0 0900006480050124

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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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