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Regulatory documents from Regulations.gov including rules, proposed rules, notices, and supporting materials.

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128 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2006 sorted by posted_date descending

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  • 2006 · 128 ✖

document_type 1

  • Rule · 128 ✖

agency_id 1

  • IRS · 128 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2006-0707-0001 IRS Reporting Rules for Widely Held Fixed Investment Trusts IRS-2006-0707 Reporting Rules for Widely Held Fixed Investment Trusts Rule   2006-12-29T05:00:00Z 2006 12 2006-12-29T05:00:00Z   2011-06-11T16:31:58Z 06-09924 0 0 09000064801f0c55
IRS-2006-0702-0001 IRS User Fees for Processing Installment Agreements IRS-2006-0702 User Fees for Processing Installment Agreements Rule   2006-12-28T05:00:00Z 2006 12 2006-12-28T05:00:00Z   2011-06-11T16:31:58Z E6-22257 0 0 09000064801f0639
IRS-2006-0704-0001 IRS Changes in Computing Depreciation IRS-2006-0704 Changes in Computing Depreciation Rule   2006-12-28T05:00:00Z 2006 12 2006-12-28T05:00:00Z   2011-06-11T16:31:58Z 06-09892 0 0 09000064801f06ad
IRS-2006-0698-0001 IRS Source of Income From Certain Space and Ocean Activities; Source of Communications Income IRS-2006-0698 Source of Income From Certain Space and Ocean Activities; Source of Communications Income Rule   2006-12-27T05:00:00Z 2006 12 2006-12-27T05:00:00Z   2011-06-11T16:31:57Z E6-22174 0 0 09000064801f0162
IRS-2006-0387-0004 IRS Flat Rate Supplemental Wage Withholding IRS-2006-0387 Flat Rate Supplemental Wage Withholding; Correction Rule   2006-12-27T05:00:00Z 2006 12 2006-12-27T05:00:00Z   2011-06-11T16:31:29Z E6-22022 0 0 09000064801f016e
IRS-2006-0696-0001 IRS Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction IRS-2006-0696 Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction Rule   2006-12-26T05:00:00Z 2006 12 2006-12-26T05:00:00Z   2011-06-11T16:31:56Z E6-22024 0 0 09000064801efe7a
IRS-2006-0401-0003 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense IRS-2006-0401 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction Rule   2006-12-22T05:00:00Z 2006 12 2006-12-22T05:00:00Z   2011-06-11T16:31:32Z E6-21908 0 0 09000064801ef3c7
IRS-2006-0688-0001 IRS Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 IRS-2006-0688 Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 Rule   2006-12-22T05:00:00Z 2006 12 2006-12-22T05:00:00Z   2011-06-11T16:31:55Z 06-09758 0 0 09000064801ef2a1
IRS-2006-0401-0002 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense IRS-2006-0401 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction Rule   2006-12-22T05:00:00Z 2006 12 2006-12-22T05:00:00Z   2011-06-11T16:31:33Z E6-21907 0 0 09000064801ef311
IRS-2006-0687-0001 IRS Prohibited Allocations of Securities in an S Corporation IRS-2006-0687 Prohibited Allocations of Securities in an S Corporation Rule   2006-12-20T05:00:00Z 2006 12 2006-12-20T05:00:00Z   2011-06-11T16:31:55Z E6-21669 0 0 09000064801ee520
IRS-2006-0684-0001 IRS Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) IRS-2006-0684 Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) Rule   2006-12-19T05:00:00Z 2006 12 2006-12-19T05:00:00Z   2011-06-11T16:31:54Z E6-21565 0 0 09000064801edbb0
IRS-2006-0626-0002 IRS Residence Rules Involving U.S. Possessions IRS-2006-0626 Residence Rules Involving U.S. Possessions; Correction Rule   2006-12-19T05:00:00Z 2006 12 2006-12-19T05:00:00Z   2011-06-11T16:31:51Z E6-21566 0 0 09000064801edc9a
IRS-2006-0683-0001 IRS Income taxes: Credit for increasing research activities IRS-2006-0683 Income taxes: Credit for increasing research activities Rule   2006-12-15T05:00:00Z 2006 12 2006-12-15T05:00:00Z   2007-03-05T14:37:00Z Z6-18909 0 0 09000064801ec74b
IRS-2006-0583-0002 IRS TIPRA Amendments to Section 199 IRS-2006-0583 Income taxes: Income attributable to domestic production activities; deduction Rule   2006-12-15T05:00:00Z 2006 12 2006-12-15T05:00:00Z   2007-03-05T14:36:02Z Z6-17402 0 0 09000064801ec6c5
IRS-2006-0677-0001 IRS Nondiscrimination and Wellness Programs in Health Coverage in the Group Market IRS-2006-0677 Nondiscrimination and Wellness Programs in Health Coverage in the Group Market Rule   2006-12-13T05:00:00Z 2006 12 2006-12-13T05:00:00Z   2011-06-11T16:31:54Z 06-09557 0 0 09000064801ebaf5
IRS-2006-0676-0001 IRS Exception to the HIPAA Nondiscrimination Requirements for Certain Grandfathered Church Plans IRS-2006-0676 Exception to the HIPAA Nondiscrimination Requirements for Certain Grandfathered Church Plans Rule   2006-12-13T05:00:00Z 2006 12 2006-12-13T05:00:00Z   2011-06-11T16:31:54Z 06-09558 0 0 09000064801eb9b2
IRS-2006-0674-0001 IRS Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals IRS-2006-0674 Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals Rule   2006-12-12T05:00:00Z 2006 12 2006-12-12T05:00:00Z   2011-06-11T16:31:53Z E6-21031 0 0 09000064801eb32b
IRS-2006-0501-0003 IRS Railroad Track Maintenance Credit IRS-2006-0501 Railroad Track Maintenance Credit; Correction Rule   2006-12-08T05:00:00Z 2006 12 2006-12-08T05:00:00Z   2011-06-11T16:31:41Z E6-20740 0 0 09000064801e9de4
IRS-2006-0671-0001 IRS Guidance Necessary to Facilitate Business Electronic Filing IRS-2006-0671 Guidance Necessary to Facilitate Business Electronic Filing Rule   2006-12-08T05:00:00Z 2006 12 2006-12-08T05:00:00Z   2007-03-05T14:18:24Z E6-20734 0 0 09000064801e9d48
IRS-2006-0501-0002 IRS Railroad Track Maintenance Credit IRS-2006-0501 Railroad Track Maintenance Credit; Correction Rule   2006-12-08T05:00:00Z 2006 12 2006-12-08T05:00:00Z   2011-06-11T16:31:41Z E6-20799 0 0 09000064801e9cee
IRS-2006-0670-0001 IRS TIPRA Amendments to Section 199; Correction IRS-2006-0670 TIPRA Amendments to Section 199; Correction Rule   2006-12-07T05:00:00Z 2006 12 2006-12-07T05:00:00Z   2011-06-11T16:31:52Z E6-20724 0 0 09000064801e9427
IRS-2006-0669-0001 IRS Credit for Increasing Research Activities; Correction IRS-2006-0669 Credit for Increasing Research Activities; Correction Rule   2006-12-07T05:00:00Z 2006 12 2006-12-07T05:00:00Z   2011-06-11T16:31:52Z E6-20732 0 0 09000064801e9418
IRS-2006-0668-0001 IRS Partners Distributive Share: Foreign Tax Expenditures; Correction IRS-2006-0668 Partners Distributive Share: Foreign Tax Expenditures; Correction Rule   2006-12-07T05:00:00Z 2006 12 2006-12-07T05:00:00Z   2011-06-11T16:31:52Z E6-20722 0 0 09000064801e931e
IRS-2006-0424-0002 IRS Income taxes: Stock transfer rules; carryover of tax attributes IRS-2006-0424 Stock Transfer Rules: Carryover of Earnings and Taxes; Correction Rule   2006-12-07T05:00:00Z 2006 12 2006-12-07T05:00:00Z   2011-06-11T16:31:33Z E6-20728 0 0 09000064801e9375
IRS-2006-0626-0001 IRS Residence Rules Involving U.S. Possessions IRS-2006-0626 Residence Rules Involving U.S. Possessions Rule   2006-11-14T05:00:00Z 2006 11 2006-11-14T05:00:00Z   2011-06-11T16:31:51Z E6-19135 0 0 09000064801e17e4
IRS-2006-0618-0001 IRS Credit for Increasing Research Activities IRS-2006-0618 Credit for Increasing Research Activities Rule   2006-11-09T05:00:00Z 2006 11 2006-11-09T05:00:00Z   2011-06-11T16:31:50Z E6-18909 0 0 09000064801df6b9
IRS-2006-0616-0001 IRS AJCA Modifications to the Section 6011, 6111, and 6112 Regulations IRS-2006-0616 AJCA Modifications to the Section 6011, 6111, and 6112 Regulations Rule   2006-11-02T05:00:00Z 2006 11 2006-11-02T05:00:00Z   2011-06-11T16:31:50Z E6-18317 0 0 09000064801dca41
IRS-2006-0041-0004 IRS Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts IRS-2006-0041 Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction Rule   2006-10-26T04:00:00Z 2006 10 2006-10-26T04:00:00Z   2011-06-11T16:31:05Z E6-17987 0 0 09000064801d9bda
IRS-2006-0593-0001 IRS Use of Electronic Media for Providing Employee Benefit Notices and Making Employee Benefit Elections and Consents IRS-2006-0593 Use of Electronic Media for Providing Employee Benefit Notices and Making Employee Benefit Elections and Consents Rule   2006-10-20T04:00:00Z 2006 10 2006-10-20T04:00:00Z   2011-06-11T16:31:48Z E6-17528 0 0 09000064801d7cf5
IRS-2006-0506-0002 IRS Attained Age of the Insured Under Section 7702 IRS-2006-0506 Attained Age of the Insured Under Section 7702; Correction Rule   2006-10-20T04:00:00Z 2006 10 2006-10-20T04:00:00Z   2011-06-11T16:31:42Z E6-17572 0 0 09000064801d7c8d
IRS-2006-0583-0001 IRS TIPRA Amendments to Section 199 IRS-2006-0583 TIPRA Amendments to Section 199 Rule   2006-10-19T04:00:00Z 2006 10 2006-10-19T04:00:00Z   2011-06-11T16:31:47Z E6-17402 0 0 09000064801d744a
IRS-2006-0577-0001 IRS Partners Distributive Share: Foreign Tax Expenditures IRS-2006-0577 Partners Distributive Share: Foreign Tax Expenditures Rule   2006-10-19T04:00:00Z 2006 10 2006-10-19T04:00:00Z   2011-06-11T16:31:45Z E6-17307 0 0 09000064801d72ff
IRS-2006-0362-0003 IRS Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes IRS-2006-0362 Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes Rule   2006-10-19T04:00:00Z 2006 10 2006-10-19T04:00:00Z   2007-03-05T14:28:17Z C6-06110 0 0 09000064801d740d
IRS-2006-0362-0002 IRS Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes IRS-2006-0362 Procedure and administration: Return information disclosure by officers and employees for investigative purposes Rule   2006-10-17T04:00:00Z 2006 10 2006-10-17T04:00:00Z   2007-03-05T14:28:17Z E6-17135 0 0 09000064801d62cf
IRS-2006-0567-0001 IRS Procedure and administration: Tax lien filing notice; collection due process procedures; notice and hearing opportunity IRS-2006-0567 Procedure and administration: Tax lien filing notice; collection due process procedures; notice and hearing opportunity Rule   2006-10-17T04:00:00Z 2006 10 2006-10-17T04:00:00Z   2007-03-05T14:35:26Z E6-17140 0 0 09000064801d63bb
IRS-2006-0568-0001 IRS Procedure and administration: Levy; collection due process procedures relating to notice and hearing opportunity IRS-2006-0568 Procedure and administration: Levy; collection due process procedures relating to notice and hearing opportunity Rule   2006-10-17T04:00:00Z 2006 10 2006-10-17T04:00:00Z   2007-03-05T14:35:30Z E6-17133 0 0 09000064801d63fc
IRS-2006-0561-0001 IRS Treatment of Disregarded Entities Under Section 752 IRS-2006-0561 Treatment of Disregarded Entities Under Section 752 Rule   2006-10-11T04:00:00Z 2006 10 2006-10-11T04:00:00Z   2011-06-11T16:31:45Z E6-16719 0 0 09000064801d3f12
IRS-2006-0560-0001 IRS User Fees Relating to Enrollment IRS-2006-0560 User Fees Relating to Enrollment Rule   2006-10-05T04:00:00Z 2006 10 2006-10-05T04:00:00Z   2011-06-11T16:31:44Z 06-08525 0 0 09000064801d1dbe
IRS-2006-0387-0002 IRS Flat Rate Supplemental Wage Withholding IRS-2006-0387 Flat Rate Supplemental Wage Withholding; Correction Rule   2006-10-03T04:00:00Z 2006 10 2006-10-03T04:00:00Z   2011-06-11T16:31:30Z E6-16237 0 0 09000064801d102b
IRS-2006-0387-0003 IRS Flat Rate Supplemental Wage Withholding IRS-2006-0387 Flat Rate Supplemental Wage Withholding; Correction Rule   2006-10-03T04:00:00Z 2006 10 2006-10-03T04:00:00Z   2011-06-11T16:31:30Z E6-16239 0 0 09000064801d109f
IRS-2006-0540-0001 IRS Stock Transfer Rules: Carryover of Earnings and Taxes; Correction IRS-2006-0540 Stock Transfer Rules: Carryover of Earnings and Taxes; Correction Rule   2006-10-02T04:00:00Z 2006 10 2006-10-02T04:00:00Z   2011-06-11T16:31:44Z E6-16126 0 0 09000064801d0887
IRS-2006-0538-0001 IRS Stock Transfer Rules: Carryover of Earnings and Taxes; Correction IRS-2006-0538 Stock Transfer Rules: Carryover of Earnings and Taxes; Correction Rule   2006-10-02T04:00:00Z 2006 10 2006-10-02T04:00:00Z   2011-06-11T16:31:44Z E6-16116 0 0 09000064801d0869
IRS-2006-0447-0003 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2006-0447 Determination of Interest Expense Deduction of Foreign Corporations; Correction Rule   2006-09-28T04:00:00Z 2006 9 2006-09-28T04:00:00Z   2011-06-11T16:31:36Z E6-15893 0 0 09000064801cf7ae
IRS-2006-0447-0002 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2006-0447 Determination of Interest Expense Deduction of Foreign Corporations; Correction Rule   2006-09-28T04:00:00Z 2006 9 2006-09-28T04:00:00Z   2011-06-11T16:31:36Z E6-15891 0 0 09000064801cf742
IRS-2006-0497-0002 IRS Collection After Assessment IRS-2006-0497 Procedure and administration: Collection after assessment Rule   2006-09-26T04:00:00Z 2006 9 2006-09-26T04:00:00Z   2007-03-05T14:33:28Z Z6-14610 0 0 09000064801ce808
IRS-2006-0514-0001 IRS Section 411(d)(6) Protected Benefits; Correction IRS-2006-0514 Section 411(d)(6) Protected Benefits; Correction Rule   2006-09-21T04:00:00Z 2006 9 2006-09-21T04:00:00Z   2011-06-11T16:31:43Z 06-07862 0 0 09000064801cccdb
IRS-2006-0514-0002 IRS Section 411(d)(6) Protected Benefits; Correction IRS-2006-0514 Section 411(d)(6) Protected Benefits; Correction Rule   2006-09-21T04:00:00Z 2006 9 2006-09-21T04:00:00Z   2011-06-11T16:31:43Z 06-07864 0 0 09000064801ccddb
IRS-2006-0502-0001 IRS Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction IRS-2006-0502 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction Rule   2006-09-13T04:00:00Z 2006 9 2006-09-13T04:00:00Z   2011-06-11T16:31:41Z E6-15125 0 0 09000064801ca211
IRS-2006-0506-0001 IRS Attained Age of the Insured Under Section 7702 IRS-2006-0506 Attained Age of the Insured Under Section 7702 Rule   2006-09-13T04:00:00Z 2006 9 2006-09-13T04:00:00Z   2011-06-11T16:31:42Z E6-15117 0 0 09000064801ca333
IRS-2006-0501-0001 IRS Railroad Track Maintenance Credit IRS-2006-0501 Railroad Track Maintenance Credit Rule   2006-09-08T04:00:00Z 2006 9 2006-09-08T04:00:00Z   2011-06-11T16:31:41Z E6-14858 0 0 09000064801c8aca
IRS-2006-0497-0001 IRS Collection After Assessment IRS-2006-0497 Collection After Assessment Rule   2006-09-06T04:00:00Z 2006 9 2006-09-06T04:00:00Z   2011-06-11T16:31:39Z E6-14610 0 0 09000064801c82af
IRS-2006-0496-0001 IRS Nonaccrual-Experience Method of Accounting Under Section 448(d)(5) IRS-2006-0496 Nonaccrual-Experience Method of Accounting Under Section 448(d)(5) Rule   2006-09-06T04:00:00Z 2006 9 2006-09-06T04:00:00Z 2007-01-05T04:59:59Z 2011-06-11T16:31:39Z 06-07446 0 0 09000064801c8232
IRS-2006-0474-0001 IRS Special Depreciation Allowance IRS-2006-0474 Special Depreciation Allowance Rule   2006-08-31T04:00:00Z 2006 8 2006-08-31T04:00:00Z   2011-06-11T16:31:39Z 06-07333 0 0 09000064801c31a8
IRS-2006-0470-0001 IRS Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan IRS-2006-0470 Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan Rule   2006-08-30T04:00:00Z 2006 8 2006-08-30T04:00:00Z   2011-06-11T16:31:38Z E6-14420 0 0 09000064801c223b
IRS-2006-0394-0002 IRS REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) IRS-2006-0394 REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders); Correction Rule   2006-08-24T04:00:00Z 2006 8 2006-08-24T04:00:00Z   2011-06-11T16:31:31Z E6-14000 0 0 09000064801bddea
IRS-2006-0304-0002 IRS Income Attributable to Domestic Production Activities IRS-2006-0304 Income Attributable to Domestic Production Activities; Correction Notice Rule   2006-08-24T04:00:00Z 2006 8 2006-08-24T04:00:00Z   2011-06-11T16:31:20Z E6-14005 0 0 09000064801bdeab
IRS-2006-0245-0002 IRS Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations IRS-2006-0245 Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction Rule   2006-08-21T04:00:00Z 2006 8 2006-08-21T04:00:00Z   2011-06-11T16:31:16Z E6-13425 0 0 09000064801bb222
IRS-2006-0144-0003 IRS Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions IRS-2006-0144 Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correcting Amendment Rule   2006-08-21T04:00:00Z 2006 8 2006-08-21T04:00:00Z   2011-06-11T16:31:12Z E6-13399 0 0 09000064801bb33e
IRS-2006-0447-0001 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2006-0447 Determination of Interest Expense Deduction of Foreign Corporations Rule   2006-08-17T04:00:00Z 2006 8 2006-08-17T04:00:00Z   2011-06-11T16:31:36Z E6-13402 0 0 09000064801b9131
IRS-2006-0364-0003 IRS Reporting of Gross Proceeds Payments to Attorneys IRS-2006-0364 Reporting of Gross Proceeds Payments to Attorneys; Correction Rule   2006-08-16T04:00:00Z 2006 8 2006-08-16T04:00:00Z   2011-06-11T16:31:27Z E6-13423 0 0 09000064801b81e7
IRS-2006-0364-0002 IRS Reporting of Gross Proceeds Payments to Attorneys IRS-2006-0364 Reporting of Gross Proceeds Payments to Attorneys; Correction Rule   2006-08-16T04:00:00Z 2006 8 2006-08-16T04:00:00Z   2011-06-11T16:31:27Z E6-13420 0 0 09000064801b8107
IRS-2006-0427-0001 IRS Section 411(d)(6) Protected Benefits IRS-2006-0427 Section 411(d)(6) Protected Benefits Rule   2006-08-09T04:00:00Z 2006 8 2006-08-09T04:00:00Z   2011-06-11T16:31:34Z E6-12885 0 0 09000064801b2a84
IRS-2006-0424-0001 IRS Income taxes: Stock transfer rules; carryover of tax attributes IRS-2006-0424 Income taxes: Stock transfer rules; carryover of tax attributes Rule   2006-08-08T04:00:00Z 2006 8 2006-08-08T04:00:00Z   2007-03-05T14:30:14Z 06-06740 0 0 09000064801b142a
IRS-2006-0401-0001 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense IRS-2006-0401 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense Rule   2006-08-04T04:00:00Z 2006 8 2006-08-04T04:00:00Z   2011-06-11T16:31:32Z 06-06497 0 0 09000064801aed6c
IRS-2006-0399-0001 IRS Reporting Rules for Widely Held Fixed Investment Trusts IRS-2006-0399 Reporting Rules for Widely Held Fixed Investment Trusts Rule   2006-08-03T04:00:00Z 2006 8 2006-08-03T04:00:00Z   2011-06-11T16:31:32Z 06-06649 0 0 09000064801adc5e
IRS-2006-0394-0001 IRS REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) IRS-2006-0394 REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) Rule   2006-08-01T04:00:00Z 2006 8 2006-08-01T04:00:00Z   2011-06-11T16:31:31Z E6-12363 0 0 09000064801ab872
IRS-2006-0388-0001 IRS Employer Comparable Contributions to Health Savings Accounts Under Section 4980G IRS-2006-0388 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G Rule   2006-07-31T04:00:00Z 2006 7 2006-07-31T04:00:00Z   2011-06-11T16:31:30Z E6-11991 0 0 09000064801aa425
IRS-2006-0387-0001 IRS Flat Rate Supplemental Wage Withholding IRS-2006-0387 Flat Rate Supplemental Wage Withholding Rule   2006-07-25T04:00:00Z 2006 7 2006-07-25T04:00:00Z   2011-06-11T16:31:29Z E6-11764 0 0 09000064801a5c9f
IRS-2006-0386-0001 IRS Exclusion of Employees of 501(c)(3) Organizations in 401(k) and 401(m) Plans IRS-2006-0386 Exclusion of Employees of 501(c)(3) Organizations in 401(k) and 401(m) Plans Rule   2006-07-21T04:00:00Z 2006 7 2006-07-21T04:00:00Z   2011-06-11T16:31:29Z E6-11545 0 0 09000064801a3591
IRS-2006-0364-0001 IRS Reporting of Gross Proceeds Payments to Attorneys IRS-2006-0364 Reporting of Gross Proceeds Payments to Attorneys Rule   2006-07-13T04:00:00Z 2006 7 2006-07-13T04:00:00Z   2011-06-11T16:31:27Z E6-11010 0 0 090000648019c591
IRS-2006-0362-0001 IRS Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes IRS-2006-0362 Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes Rule   2006-07-11T04:00:00Z 2006 7 2006-07-11T04:00:00Z   2011-06-11T16:31:27Z 06-06110 0 0 0900006480199e16
IRS-2006-0359-0001 IRS Disclosure of Return Information to the Bureau of Economic Analysis IRS-2006-0359 Disclosure of Return Information to the Bureau of Economic Analysis Rule   2006-07-06T04:00:00Z 2006 7 2006-07-06T04:00:00Z   2011-06-11T16:31:26Z E6-09556 0 0 0900006480196858
IRS-2006-0301-0003 IRS Computer Software Under Section 199(c)(5)(B) IRS-2006-0301 Computer Software Under Section 199(c)(5)(B); Correction Rule   2006-07-06T04:00:00Z 2006 7 2006-07-06T04:00:00Z   2011-06-11T16:31:19Z E6-10245 0 0 0900006480196861
IRS-2006-0356-0001 IRS Corporate Distributions and Adjustments IRS-2006-0356 Corporate Distributions and Adjustments Rule   2006-07-06T04:00:00Z 2006 7 2006-07-06T04:00:00Z   2007-03-05T14:28:00Z 06-55522 0 0 09000064801967a1
IRS-2006-0355-0001 IRS Effect of Elections in Certain Multi-Step Transactions IRS-2006-0355 Effect of Elections in Certain Multi-Step Transactions Rule   2006-07-05T04:00:00Z 2006 7 2006-07-05T04:00:00Z   2011-06-11T16:31:25Z E6-10253 0 0 0900006480195bcd
IRS-2006-0301-0002 IRS Computer Software Under Section 199(c)(5)(B) IRS-2006-0301 Computer Software Under Section 199(c)(5)(B); Correction Rule   2006-06-29T04:00:00Z 2006 6 2006-06-29T04:00:00Z   2011-06-11T16:31:20Z E6-10248 0 0 0900006480192a56
IRS-2006-0349-0001 IRS Distributions of Interests in a Loss Corporation From Qualified Trusts IRS-2006-0349 Distributions of Interests in a Loss Corporation From Qualified Trusts Rule   2006-06-28T04:00:00Z 2006 6 2006-06-28T04:00:00Z   2011-06-11T16:31:25Z 06-05676 0 0 0900006480191bba
IRS-2006-0339-0001 IRS Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations IRS-2006-0339 Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations Rule   2006-06-21T04:00:00Z 2006 6 2006-06-21T04:00:00Z   2011-06-11T16:31:24Z E6-09612 0 0 090000648018cda2
IRS-2006-0329-0001 IRS Application of the Federal Insurance Contributions Act to Payments Made for Certain Services IRS-2006-0329 Application of the Federal Insurance Contributions Act to Payments Made for Certain Services Rule   2006-06-19T04:00:00Z 2006 6 2006-06-19T04:00:00Z   2011-06-11T16:31:24Z E6-09532 0 0 090000648018af0f
IRS-2006-0316-0001 IRS Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations; and Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction IRS-2006-0316 Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations; and Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction Rule   2006-06-13T04:00:00Z 2006 6 2006-06-13T04:00:00Z   2011-06-11T16:31:23Z 06-05349 0 0 0900006480186b6a
IRS-2006-0144-0002 IRS Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions IRS-2006-0144 Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction Rule   2006-06-08T04:00:00Z 2006 6 2006-06-08T04:00:00Z   2011-06-11T16:31:12Z E6-08890 0 0 0900006480183bb5
IRS-2006-0311-0001 IRS Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents IRS-2006-0311 Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents Rule   2006-06-06T04:00:00Z 2006 6 2006-06-06T04:00:00Z   2011-06-11T16:31:23Z E6-08699 0 0 0900006480181ff5
IRS-2006-0301-0001 IRS Computer Software Under Section 199(c)(5)(B) IRS-2006-0301 Computer Software Under Section 199(c)(5)(B) Rule   2006-06-01T04:00:00Z 2006 6 2006-06-01T04:00:00Z   2011-06-11T16:31:20Z 06-04828 0 0 090000648017f009
IRS-2006-0304-0001 IRS Income Attributable to Domestic Production Activities IRS-2006-0304 Income Attributable to Domestic Production Activities Rule   2006-06-01T04:00:00Z 2006 6 2006-06-01T04:00:00Z   2011-06-11T16:31:21Z 06-04829 0 0 090000648017f1a4
IRS-2006-0298-0001 IRS Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction IRS-2006-0298 Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction Rule   2006-05-30T04:00:00Z 2006 5 2006-05-30T04:00:00Z   2011-06-11T16:31:19Z 06-04873 0 0 090000648017cb8b
IRS-2006-0043-0002 IRS Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B IRS-2006-0043 Revision of Income Tax Regulations Under Sections 367, 884, and 6038B Dealing With Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations, and Guidance Necessary To Facilitate Business Electronic Filing Under Section 6038B; Correction Rule   2006-05-16T04:00:00Z 2006 5 2006-05-16T04:00:00Z   2011-06-11T16:31:05Z 06-04533 0 0 0900006480172e4b
IRS-2006-0145-0003 IRS Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations IRS-2006-0145 Revisions to Regulations Relating to Witholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations Rule   2006-05-10T04:00:00Z 2006 5 2006-05-10T04:00:00Z   2007-03-05T14:22:08Z C6-02443 0 0 090000648016f44c
IRS-2006-0218-0002 IRS Application of Section 338 to Insurance Companies IRS-2006-0218 Income taxes: Insurance companies; sale or acquisition of assets under section 338 Rule   2006-05-09T04:00:00Z 2006 5 2006-05-09T04:00:00Z   2007-03-05T14:23:50Z 06-04272 0 0 090000648016e7b6
IRS-2006-0264-0001 IRS Intercompany Transactions; Manufacturer Incentive Payments IRS-2006-0264 Intercompany Transactions; Manufacturer Incentive Payments Rule   2006-05-08T04:00:00Z 2006 5 2006-05-08T04:00:00Z   2011-06-11T16:31:18Z 06-04273 0 0 090000648016d988
IRS-2006-0179-0002 IRS Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit IRS-2006-0179 Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correcting Amendment Rule   2006-05-08T04:00:00Z 2006 5 2006-05-08T04:00:00Z   2011-06-11T16:31:14Z 06-04270 0 0 090000648016d96e
IRS-2006-0179-0003 IRS Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit IRS-2006-0179 Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction Rule   2006-05-08T04:00:00Z 2006 5 2006-05-08T04:00:00Z   2011-06-11T16:31:14Z 06-04271 0 0 090000648016d991
IRS-2006-0145-0002 IRS Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations IRS-2006-0145 Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations; Correction Rule   2006-05-02T04:00:00Z 2006 5 2006-05-02T04:00:00Z   2011-06-11T16:31:13Z 06-04088 0 0 090000648016990c
IRS-2006-0252-0001 IRS Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations IRS-2006-0252 Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations Rule   2006-04-25T04:00:00Z 2006 4 2006-04-25T04:00:00Z   2011-06-11T16:31:17Z 06-03884 0 0 0900006480164b19
IRS-2006-0245-0001 IRS Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations IRS-2006-0245 Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations Rule   2006-04-25T04:00:00Z 2006 4 2006-04-25T04:00:00Z   2011-06-11T16:31:17Z 06-03882 0 0 0900006480164a32
IRS-2006-0250-0001 IRS Statutory Mergers and Consolidations IRS-2006-0250 Statutory Mergers and Consolidations Rule   2006-04-25T04:00:00Z 2006 4 2006-04-25T04:00:00Z   2011-06-11T16:31:17Z 06-03886 0 0 0900006480164ae5
IRS-2006-0041-0003 IRS Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts IRS-2006-0041 Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction Rule   2006-04-13T04:00:00Z 2006 4 2006-04-13T04:00:00Z   2011-06-11T16:31:05Z 06-03527 0 0 090000648015c704
IRS-2006-0224-0001 IRS Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction IRS-2006-0224 Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction Rule   2006-04-12T04:00:00Z 2006 4 2006-04-12T04:00:00Z   2011-06-11T16:31:15Z 06-03473 0 0 090000648015b8e6
IRS-2006-0218-0001 IRS Application of Section 338 to Insurance Companies IRS-2006-0218 Application of Section 338 to Insurance Companies Rule   2006-04-10T04:00:00Z 2006 4 2006-04-10T04:00:00Z   2011-06-11T16:31:15Z 06-03320 0 0 0900006480159989
IRS-2006-0179-0001 IRS Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit IRS-2006-0179 Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit Rule   2006-03-24T05:00:00Z 2006 3 2006-03-24T05:00:00Z   2011-06-11T16:31:14Z 06-02844 0 0 090000648014d537
IRS-2006-0052-0002 IRS Residence Rules Involving U.S. Possessions IRS-2006-0052 Residence Rules Involving U.S. Possessions; Correction Rule   2006-03-21T05:00:00Z 2006 3 2006-03-21T05:00:00Z   2011-06-11T16:31:09Z 06-02664 0 0 090000648014a5d3

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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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