documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
125 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2007 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2008-0066-0002 | IRS | Disclosure of Return Information to the Bureau of the Census IRS-2008-0066 | Disclosure of Return Information to the Bureau of the Census | Rule | Temporary Rule | 2007-12-31T05:00:00Z | 2007 | 12 | 2007-12-31T05:00:00Z | 2011-06-11T16:33:52Z | E7-25129 | 0 | 0 | 0900006480380aef | |
| IRS-2007-0147-0003 | IRS | Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 | Nuclear Decommissioning Funds | Rule | Final Rule | 2007-12-31T05:00:00Z | 2007 | 12 | 2007-12-31T05:00:00Z | 2011-06-11T16:33:04Z | E7-25223 | 0 | 0 | 0900006480380a31 | |
| IRS-2008-0066-0001 | IRS | Disclosure of Return Information to the Bureau of the Census IRS-2008-0066 | Disclosure of Return Information to the Bureau of the Census | Rule | Final Rule | 2007-12-27T05:00:00Z | 2007 | 12 | 2007-12-27T05:00:00Z | 2011-06-11T16:33:52Z | E7-25014 | 0 | 0 | 090000648037eea9 | |
| IRS-2008-0051-0002 | IRS | Revised regulations under § 1561, allocation of certain tax benefits. IRS-2008-0051 | Calculating and Apportioning the Section 11(b)(1) Additional Tax under Section 1561 for Controlled Groups. | Rule | Final Rule | 2007-12-26T05:00:00Z | 2007 | 12 | 2007-12-26T05:00:00Z | 2011-06-11T16:33:38Z | E7-24874 | 0 | 0 | 090000648037e873 | |
| IRS-2008-0023-0002 | IRS | Treatment of Overall Foreign and Domestic Losses IRS-2008-0023 | Treatment of Overall Foreign and Domestic Losses | Rule | Final Rule | 2007-12-21T05:00:00Z | 2007 | 12 | 2007-12-21T05:00:00Z | 2011-06-11T16:33:22Z | E7-24877 | 0 | 0 | 090000648037d560 | |
| IRS-2008-0037-0002 | IRS | User Fees Relating To Enrollment to perform Actuarial Services IRS-2008-0037 | User Fees Relating to Enrollment To Perform Actuarial Services | Rule | Final Rule | 2007-12-21T05:00:00Z | 2007 | 12 | 2007-12-21T05:00:00Z | 2011-06-11T16:33:30Z | 07-06156 | 0 | 0 | 090000648037d5e8 | |
| IRS-2007-0126-0001 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d) | Rule | Final Rule | 2007-12-21T05:00:00Z | 2007 | 12 | 2007-12-21T05:00:00Z | 2011-06-11T16:32:59Z | E7-24782 | 0 | 0 | 090000648037d564 | |
| IRS-2007-0139-0003 | IRS | Foreign Tax Credit: Notification of Foreign Tax Redeterminations IRS-2007-0139 | Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction | Rule | Interim Rule | 2007-12-19T05:00:00Z | 2007 | 12 | 2007-12-19T05:00:00Z | 2011-06-11T16:33:00Z | E7-24674 | 0 | 0 | 090000648037c466 | |
| IRS-2007-0097-0014 | IRS | Benefit restrictions for underfunded pension plans IRS-2007-0097 | Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Correction | Rule | 2007-12-19T00:00:00Z | 2007 | 12 | 2014-01-18T17:27:02Z | 0 | 1 | 090000648037c3e6 | ||||
| IRS-2007-0144-0009 | IRS | Notification Requirement for Entities IRS-2007-0144 | Notification Requirement for Tax-Exempt Entities Not Currently Required To File; Correction | Rule | Final Rule | 2007-12-14T05:00:00Z | 2007 | 12 | 2007-12-14T05:00:00Z | 2011-06-11T16:33:03Z | E7-24114 | 0 | 0 | 0900006480379d7b | |
| IRS-2007-0144-0008 | IRS | Notification Requirement for Entities IRS-2007-0144 | Notification Requirement for Tax-Exempt Entities Not Currently Required To File; Correction | Rule | Final Rule | 2007-12-14T05:00:00Z | 2007 | 12 | 2007-12-14T05:00:00Z | 2011-06-11T16:33:03Z | 07-06044 | 0 | 0 | 0900006480379d4c | |
| IRS-2008-0032-0002 | IRS | Returns Requitred on Magnetic Media IRS-2008-0032 | Returns Required on Magnetic Media; Correction | Rule | Final Rule | 2007-12-13T05:00:00Z | 2007 | 12 | 2007-12-13T05:00:00Z | 2011-06-11T16:33:27Z | E7-24117 | 0 | 0 | 0900006480379602 | |
| IRS-2007-0144-0004 | IRS | Notification Requirement for Entities IRS-2007-0144 | Notification Requirement for Tax-Exempt Entities Not Currently Required to File; Correction | Rule | Final Rule | 2007-11-23T05:00:00Z | 2007 | 11 | 2007-11-23T05:00:00Z | 2011-06-11T16:33:02Z | E7-22892 | 0 | 0 | 0900006480367a45 | |
| IRS-2007-0140-0001 | IRS | Payments Made by Reason of a Salary Reduction Agreement IRS-2007-0140 | Payments Made by Reason of a Salary Reduction Agreement | Rule | Final Rule | 2007-11-19T05:00:00Z | 2007 | 11 | 2007-11-19T05:00:00Z | 2011-06-11T16:33:01Z | 07-05730 | 0 | 0 | 0900006480365b39 | |
| IRS-2007-0144-0002 | IRS | Notification Requirement for Entities IRS-2007-0144 | Notification Requirement for Tax-Exempt Entities Not Currently Required to File | Rule | Final Rule | 2007-11-15T05:00:00Z | 2007 | 11 | 2007-11-15T05:00:00Z | 2011-06-11T16:33:02Z | E7-22299 | 0 | 0 | 090000648036469c | |
| IRS-2007-0136-0001 | IRS | RAILROAD TRACK MAINTENANCE CREDIT IRS-2007-0136 | Railroad Track Maintenance Credit | Rule | Final Rule | 2007-11-13T05:00:00Z | 2007 | 11 | 2007-11-13T05:00:00Z | 2011-06-11T16:33:00Z | E7-22142 | 0 | 0 | 0900006480362ef8 | |
| IRS-2008-0032-0001 | IRS | Returns Requitred on Magnetic Media IRS-2008-0032 | Returns Required on Magnetic Media | Rule | Final Rule | 2007-11-13T05:00:00Z | 2007 | 11 | 2007-11-13T05:00:00Z | 2011-06-11T16:33:27Z | E7-22147 | 0 | 0 | 0900006480362f26 | |
| IRS-2008-0064-0002 | IRS | Information Reporting on Employer Owned Life Insurance Contracts IRS-2008-0064 | Information Reporting on Employer-Owned Life Insurance Contracts | Rule | Final Rule | 2007-11-13T05:00:00Z | 2007 | 11 | 2007-11-13T05:00:00Z | 2011-06-11T16:33:50Z | E7-22137 | 0 | 0 | 0900006480362f40 | |
| IRS-2007-0139-0001 | IRS | Foreign Tax Credit: Notification of Foreign Tax Redeterminations IRS-2007-0139 | Foreign Tax Credit: Notification of Foreign Tax Redeterminations | Rule | Final Rule | 2007-11-07T05:00:00Z | 2007 | 11 | 2007-11-07T05:00:00Z | 2011-06-11T16:33:00Z | E7-21766 | 0 | 0 | 0900006480361023 | |
| IRS-2007-0149-0001 | IRS | Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization IRS-2007-0149 | Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization | Rule | Final Rule | 2007-10-25T04:00:00Z | 2007 | 10 | 2007-10-25T04:00:00Z | 2022-04-05T15:40:17Z | E7-20863 | 0 | 0 | 090000648035622c | |
| IRS-2007-0086-0005 | IRS | Qualified Zones - Academy Bonds: Obligations of States and Political Subdivisions IRS-2007-0086 | Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction | Rule | Final Rule | 2007-10-24T04:00:00Z | 2007 | 10 | 2007-10-24T04:00:00Z | 2014-01-17T21:43:33Z | E7-20859 | 0 | 0 | 0900006480355a67 | |
| IRS-2007-0116-0001 | IRS | Guidance on Passive Foreign Investment Copmpany (PFIC) Purging Elections IRS-2007-0116 | Guidance on Passive Foreign Investment Company (PFIC) Purging Elections | Rule | Final Rule | 2007-10-24T04:00:00Z | 2007 | 10 | 2007-10-24T04:00:00Z | 2024-11-11T22:04:19Z | 1 | 0 | 09000064802a8c1f | ||
| IRS-2007-0086-0006 | IRS | Qualified Zones - Academy Bonds: Obligations of States and Political Subdivisions IRS-2007-0086 | Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction | Rule | Final Rule | 2007-10-17T04:00:00Z | 2007 | 10 | 2007-10-17T04:00:00Z | 2014-01-18T17:26:39Z | E7-20488 | 0 | 0 | 0900006480312c0d | |
| IRS-2005-0102-0003 | IRS | Guidance on Passive Foreign Investment Company (PFIC) Purging Elections IRS-2005-0102 | Guidance on Passive Foreign Investment Company (PFIC) Purging Elections; Correction | Rule | Final Rule | 2007-10-17T04:00:00Z | 2007 | 10 | 2007-10-17T04:00:00Z | 2014-01-18T17:26:40Z | E7-20489 | 0 | 0 | 0900006480312c17 | |
| IRS-2007-0063-0003 | IRS | Section 1045 Application to Partnerships IRS-2007-0063 | Income taxes: Qualified small business stock; deferral of sale gains by partnerships and their partners | Rule | Final Rule | 2007-10-15T04:00:00Z | 2007 | 10 | 2007-10-15T04:00:00Z | 2007-12-05T15:47:27Z | Z7-15948 | 0 | 0 | 090000648030014b | |
| IRS-2007-0063-0002 | IRS | Section 1045 Application to Partnerships IRS-2007-0063 | Section 1045 Application to Partnerships; Correction | Rule | Final Rule | 2007-10-10T04:00:00Z | 2007 | 10 | 2007-10-10T04:00:00Z | 2011-06-11T16:32:23Z | E7-19869 | 0 | 0 | 09000064802fe214 | |
| IRS-2008-0007-0001 | IRS | Limitations on Setoffs under Sections 6402 and 6411 IRS-2008-0007 | Clarification of Section 6411 Regulations; Correcting Amendment | Rule | Final Rule | 2007-10-04T04:00:00Z | 2007 | 10 | 2007-10-04T04:00:00Z | 2011-06-11T16:33:13Z | E7-19572 | 0 | 0 | 09000064802f8238 | |
| IRS-2007-0116-0002 | IRS | Guidance on Passive Foreign Investment Copmpany (PFIC) Purging Elections IRS-2007-0116 | Guidance on Passive Foreign Investment Company (PFIC) Purging Elections | Rule | Final Rule | 2007-09-27T04:00:00Z | 2007 | 9 | 2007-09-27T04:00:00Z | 2014-01-17T20:39:40Z | E7-18988 | 0 | 0 | 09000064802a3c29 | |
| IRS-2007-0061-0001 | IRS | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts IRS-2007-0061 | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction | Rule | Final Rule | 2007-09-25T04:00:00Z | 2007 | 9 | 2007-09-25T04:00:00Z | 2014-01-18T17:25:15Z | E7-18809 | 0 | 0 | 09000064802a015e | |
| IRS-2007-0061-0002 | IRS | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts IRS-2007-0061 | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction | Rule | Final Rule | 2007-09-25T04:00:00Z | 2007 | 9 | 2007-09-25T04:00:00Z | 2014-01-18T17:25:16Z | E7-18808 | 0 | 0 | 09000064802a0193 | |
| IRS-2008-0031-0002 | IRS | Corporate Estimated Tax IRS-2008-0031 | Corporate Estimated Tax; Correction | Rule | Interim Rule | 2007-09-25T04:00:00Z | 2007 | 9 | 2007-09-25T04:00:00Z | 2011-06-11T16:33:26Z | E7-18807 | 0 | 0 | 09000064802a00c3 | |
| IRS-2008-0031-0004 | IRS | Corporate Estimated Tax IRS-2008-0031 | Corporate Estimated Tax; Correction | Rule | Interim Rule | 2007-09-25T04:00:00Z | 2007 | 9 | 2007-09-25T04:00:00Z | 2011-06-11T16:33:26Z | E7-18812 | 0 | 0 | 09000064802a0119 | |
| IRS-2008-0031-0001 | IRS | Corporate Estimated Tax IRS-2008-0031 | Corporate Estimated Tax; Correction | Rule | Final Rule | 2007-09-20T04:00:00Z | 2007 | 9 | 2007-09-20T04:00:00Z | 2011-06-11T16:33:26Z | E7-18506 | 0 | 0 | 0900006480293fcf | |
| IRS-2008-0031-0003 | IRS | Corporate Estimated Tax IRS-2008-0031 | Corporate Estimated Tax; Correcting Amendment | Rule | Final Rule | 2007-09-20T04:00:00Z | 2007 | 9 | 2007-09-20T04:00:00Z | 2011-06-11T16:33:26Z | E7-18504 | 0 | 0 | 0900006480293fe5 | |
| IRS-2007-0086-0004 | IRS | Qualified Zones - Academy Bonds: Obligations of States and Political Subdivisions IRS-2007-0086 | Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction | Rule | Temporary Rule | 2007-09-14T04:00:00Z | 2007 | 9 | 2007-09-14T04:00:00Z | 2014-01-18T17:24:33Z | E7-18180 | 0 | 0 | 0900006480285eb4 | |
| IRS-2007-0086-0003 | IRS | Qualified Zones - Academy Bonds: Obligations of States and Political Subdivisions IRS-2007-0086 | Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction | Rule | Temporary Rule | 2007-09-14T04:00:00Z | 2007 | 9 | 2007-09-14T04:00:00Z | 2014-01-18T17:24:33Z | E7-18186 | 0 | 0 | 0900006480285e6f | |
| IRS-2007-0078-0002 | IRS | Information Returns Required with Respect to Certain Foreign Corporations and Certain Foreign-owned Domestic Corporations IRS-2007-0078 | Information Returns Required With Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations; Correction | Rule | Final Rule | 2007-09-12T04:00:00Z | 2007 | 9 | 2007-09-12T04:00:00Z | 2014-01-17T21:42:48Z | E7-17820 | 0 | 0 | 0900006480284f5f | |
| IRS-2007-0147-0002 | IRS | Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 | Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions | Rule | Final Rule | 2007-09-11T04:00:00Z | 2007 | 9 | 2007-09-11T04:00:00Z | 2011-06-11T16:33:06Z | E7-17817 | 0 | 0 | 09000064802845b6 | |
| IRS-2007-0057-0002 | IRS | Requirement of Return and Time for Filing IRS-2007-0057 | Requirement of Return and Time for Filing; Correction | Rule | Temporary Rule | 2007-08-31T04:00:00Z | 2007 | 8 | 2007-08-31T04:00:00Z | 2014-01-17T21:41:50Z | E7-17227 | 0 | 0 | 090000648027d0e1 | |
| IRS-2008-0007-0005 | IRS | Limitations on Setoffs under Sections 6402 and 6411 IRS-2008-0007 | Clarification of Section 6411 Regulations | Rule | Final Rule | 2007-08-27T04:00:00Z | 2007 | 8 | 2007-08-27T04:00:00Z | 2011-06-11T16:33:14Z | E7-16878 | 0 | 0 | 090000648027af3c | |
| IRS-2007-0068-0060 | IRS | New Proposed Section 125 Regulations IRS-2007-0068 | Income taxes: Employee benefits; cafeteria plans; removed | Rule | Temporary Rule | 2007-08-24T04:00:00Z | 2007 | 8 | 2007-08-24T04:00:00Z | 2014-01-17T20:37:51Z | Z7-14823 | 0 | 0 | 090000648027a2ce | |
| IRS-2007-0085-0001 | IRS | Simplified RIC Reporting To Shareholders - Flow Through of Foreign Tax Credits IRS-2007-0085 | Elimination of Country-by-Country Reporting to Shareholders of Foreign Taxes Paid by Regulated Investment Companies | Rule | Final Rule | 2007-08-24T04:00:00Z | 2007 | 8 | 2007-08-24T04:00:00Z | 2024-11-07T01:40:26Z | E7-16737 | 1 | 0 | 090000648027a2fe | |
| IRS-2007-0068-0059 | IRS | New Proposed Section 125 Regulations IRS-2007-0068 | Procedure and administration: Nonjudicial foreclosure sale and parties making administrative requests for return of wrongfully levied property; notification changes | Rule | Final Rule | 2007-08-24T04:00:00Z | 2007 | 8 | 2007-08-24T04:00:00Z | 2014-01-17T20:37:51Z | Z7-14053 | 0 | 0 | 090000648027a27d | |
| IRS-2008-0063-0003 | IRS | Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent IRS-2008-0063 | Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction | Rule | Final Rule | 2007-08-23T04:00:00Z | 2007 | 8 | 2007-08-23T04:00:00Z | 2011-06-11T16:33:50Z | E7-16651 | 0 | 0 | 090000648027992f | |
| IRS-2007-0090-0001 | IRS | ENTRY OF TAXABLE FUEL IRS-2007-0090 | Entry of Taxable Fuel; Correction | Rule | Final Rule | 2007-08-23T04:00:00Z | 2007 | 8 | 2007-08-23T04:00:00Z | 2024-11-07T01:40:28Z | E7-16626 | 1 | 0 | 0900006480279a0b | |
| IRS-2007-0057-0003 | IRS | Requirement of Return and Time for Filing IRS-2007-0057 | Requirement of Return and Time for Filing; Correction | Rule | Temporary Rule | 2007-08-16T04:00:00Z | 2007 | 8 | 2007-08-16T04:00:00Z | 2014-01-18T17:23:35Z | E7-16075 | 0 | 0 | 090000648027787f | |
| IRS-2007-0065-0001 | IRS | DISREGARDED ENTITIES; EMPLOYMENT AND EXCISE TAXES IRS-2007-0065 | Disregarded Entities; Employment and Excise Taxes | Rule | Final Rule | 2007-08-16T04:00:00Z | 2007 | 8 | 2007-08-16T04:00:00Z | 2011-06-11T16:32:24Z | E7-16078 | 0 | 0 | 09000064802777c3 | |
| IRS-2007-0056-0004 | IRS | Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions IRS-2007-0056 | Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Correction | Rule | Temporary Rule | 2007-08-16T04:00:00Z | 2007 | 8 | 2007-08-16T04:00:00Z | 2014-01-18T17:23:35Z | E7-16081 | 0 | 0 | 09000064802776c7 | |
| IRS-2007-0056-0003 | IRS | Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions IRS-2007-0056 | Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Correction | Rule | Temporary Rule | 2007-08-16T04:00:00Z | 2007 | 8 | 2007-08-16T04:00:00Z | 2014-01-18T17:23:36Z | E7-16073 | 0 | 0 | 09000064802778ad | |
| IRS-2007-0088-0001 | IRS | Regulation under section 21 regarding the credit for household and dependent care expenses IRS-2007-0088 | Expenses for Household and Dependent Care Services Necessary for Gainful Employment | Rule | Final Rule | 2007-08-14T04:00:00Z | 2007 | 8 | 2007-08-14T04:00:00Z | 2011-06-11T16:32:40Z | E7-15753 | 0 | 0 | 0900006480276d19 | |
| IRS-2007-0063-0001 | IRS | Section 1045 Application to Partnerships IRS-2007-0063 | Section 1045 Application to Partnerships | Rule | Final Rule | 2007-08-14T04:00:00Z | 2007 | 8 | 2007-08-14T04:00:00Z | 2011-06-11T16:32:23Z | E7-15948 | 0 | 0 | 0900006480276dad | |
| IRS-2007-0082-0008 | IRS | Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 | Exclusions From Gross Income of Foreign Corporations; Correction | Rule | Final Rule | 2007-08-13T04:00:00Z | 2007 | 8 | 2007-08-13T04:00:00Z | 2014-01-18T17:23:29Z | E7-15271 | 0 | 0 | 0900006480276626 | |
| IRS-2007-0082-0010 | IRS | Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 | Exclusions From Gross Income of Foreign Corporations; Correction | Rule | Final Rule | 2007-08-13T04:00:00Z | 2007 | 8 | 2007-08-13T04:00:00Z | 2014-01-18T17:23:29Z | E7-15272 | 0 | 0 | 090000648027670a | |
| IRS-2007-0071-0001 | IRS | Regulations Under Section 6655 Regarding Estimated Tax Payments by Corporations IRS-2007-0071 | Corporate Estimated Tax | Rule | Final Rule | 2007-08-07T04:00:00Z | 2007 | 8 | 2007-08-07T04:00:00Z | 2024-11-11T21:37:06Z | E7-14946 | 1 | 0 | 0900006480272aa5 | |
| IRS-2007-0072-0003 | IRS | Section 6011 Regulations IRS-2007-0072 | AJCA Modifications to the Section 6011 Regulations | Rule | Final Rule | 2007-08-03T04:00:00Z | 2007 | 8 | 2007-08-03T04:00:00Z | 2011-06-11T16:32:29Z | 07-03786 | 0 | 0 | 0900006480271848 | |
| IRS-2007-0072-0004 | IRS | Section 6011 Regulations IRS-2007-0072 | AJCA Modifications to the Section 6111 Regulations | Rule | Final Rule | 2007-08-03T04:00:00Z | 2007 | 8 | 2007-08-03T04:00:00Z | 2011-06-11T16:32:29Z | 07-03788 | 0 | 0 | 09000064802718c0 | |
| IRS-2007-0072-0005 | IRS | Section 6011 Regulations IRS-2007-0072 | AJCA Modifications to the Section 6112 Regulations | Rule | Final Rule | 2007-08-03T04:00:00Z | 2007 | 8 | 2007-08-03T04:00:00Z | 2011-06-11T16:32:29Z | 07-03787 | 0 | 0 | 09000064802718cd | |
| IRS-2007-0087-0003 | IRS | QUALIFIED SEVERANCE OF A TRUST IRS-2007-0087 | Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes | Rule | Final Rule | 2007-08-02T04:00:00Z | 2007 | 8 | 2007-08-02T04:00:00Z | 2011-06-11T16:32:39Z | E7-14852 | 0 | 0 | 090000648027125f | |
| IRS-2007-0105-0001 | IRS | Guidance under section 382, including regulations regarding built-in items under section 382(h)(6). Built-in items under section 382(h)(6) were previously addressed in Notice 2003-65. IRS-2007-0105 | Built-in Gains and Losses Under Section 382(h); Correction | Rule | Temporary Rule | 2007-08-01T04:00:00Z | 2007 | 8 | 2007-08-01T04:00:00Z | 2014-01-18T17:23:18Z | E7-14797 | 0 | 0 | 09000064802707ee | |
| IRS-2007-0105-0004 | IRS | Guidance under section 382, including regulations regarding built-in items under section 382(h)(6). Built-in items under section 382(h)(6) were previously addressed in Notice 2003-65. IRS-2007-0105 | Built-in Gains and Losses Under Section 382(h); Correction | Rule | Temporary Rule | 2007-08-01T04:00:00Z | 2007 | 8 | 2007-08-01T04:00:00Z | 2014-01-18T17:23:18Z | E7-14802 | 0 | 0 | 0900006480270895 | |
| IRS-2007-0068-0058 | IRS | New Proposed Section 125 Regulations IRS-2007-0068 | Employee Benefits--Cafeteria Plans | Rule | Temporary Rule | 2007-08-01T04:00:00Z | 2007 | 8 | 2007-08-01T04:00:00Z | 2014-01-18T17:23:17Z | E7-14823 | 0 | 0 | 09000064802707be | |
| IRS-2007-0043-0003 | IRS | Application of Section 409A to Nonqualified Deferred Compensation Plans IRS-2007-0043 | Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction | Rule | Final Rule | 2007-07-31T04:00:00Z | 2007 | 7 | 2007-07-31T04:00:00Z | 2014-01-18T17:23:17Z | E7-14624 | 0 | 0 | 0900006480270194 | |
| IRS-2008-0034-0002 | IRS | Information Reporting for Lump Sum Timber Sales IRS-2008-0034 | Return Required by Subchapter T Cooperatives Under Section 6012 | Rule | Final Rule | 2007-07-30T04:00:00Z | 2007 | 7 | 2007-07-30T04:00:00Z | 2011-06-11T16:33:28Z | E7-13489 | 0 | 0 | 090000648026fc73 | |
| IRS-2007-0080-0001 | IRS | Section 1248 Attribution Principles IRS-2007-0080 | Section 1248 Attribution Principles | Rule | Final Rule | 2007-07-30T04:00:00Z | 2007 | 7 | 2007-07-30T04:00:00Z | 2024-11-11T21:36:46Z | E7-14466 | 1 | 0 | 090000648026fcee | |
| IRS-2007-0090-0002 | IRS | ENTRY OF TAXABLE FUEL IRS-2007-0090 | Entry of Taxable Fuel | Rule | Final Rule | 2007-07-27T04:00:00Z | 2007 | 7 | 2007-07-27T04:00:00Z | 2011-06-11T16:32:42Z | E7-14491 | 0 | 0 | 090000648026ebfb | |
| IRS-2007-0070-0004 | IRS | Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions IRS-2007-0070 | Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions; Correction | Rule | Temporary Rule | 2007-07-26T04:00:00Z | 2007 | 7 | 2007-07-26T04:00:00Z | 2014-01-18T17:22:18Z | E7-14398 | 0 | 0 | 090000648026e596 | |
| IRS-2007-0061-0003 | IRS | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts IRS-2007-0061 | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts | Rule | Final Rule | 2007-07-26T04:00:00Z | 2007 | 7 | 2007-07-26T04:00:00Z | 2014-01-18T17:22:18Z | 07-03649 | 0 | 0 | 090000648026e667 | |
| IRS-2007-0107-0001 | IRS | Regulations regarding agency for a consolidated group where the common parent is a foreign entity. Temporary regulation section 1.1502-77T was published on March 14, 2006. IRS-2007-0107 | Agent for a Consolidated Group With Foreign Common Parent | Rule | Final Rule | 2007-07-23T04:00:00Z | 2007 | 7 | 2007-07-23T04:00:00Z | 2024-11-11T21:36:46Z | E7-14197 | 1 | 0 | 090000648026c9f1 | |
| IRS-2008-0063-0002 | IRS | Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent IRS-2008-0063 | Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent | Rule | Interim Rule | 2007-07-20T04:00:00Z | 2007 | 7 | 2007-07-20T04:00:00Z | 2011-06-11T16:33:49Z | E7-14053 | 0 | 0 | 090000648026bedb | |
| IRS-2007-0106-0001 | IRS | Regulations regarding the tacking rule for filing life/nonlife consolidated returns. Temporary regulation section 1.1502-47T was published on April 25, 2006. IRS-2007-0106 | Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations | Rule | Final Rule | 2007-07-20T04:00:00Z | 2007 | 7 | 2007-07-20T04:00:00Z | 2024-11-11T21:36:45Z | E7-14084 | 1 | 0 | 090000648026bef6 | |
| IRS-2007-0100-0001 | IRS | Regulations under section 1502 regarding excess loss accounts. Temporary regulation section 1.1502-19T was published on January 26, 2006. IRS-2007-0100 | Treatment of Excess Loss Accounts | Rule | Final Rule | 2007-07-18T04:00:00Z | 2007 | 7 | 2007-07-18T04:00:00Z | 2024-11-07T01:40:23Z | E7-13839 | 1 | 0 | 090000648026a6a0 | |
| IRS-2007-0108-0003 | IRS | Regulations to facilitate electronic filing and reduce taxpayer burden. Temporary regulations were published on May 30, 2006. IRS-2007-0108 | Income taxes: Business electronic filing and burden reduction; facilitation | Rule | Final Rule | 2007-07-17T04:00:00Z | 2007 | 7 | 2007-07-17T04:00:00Z | 2014-01-17T20:37:13Z | Z7-11148 | 0 | 0 | 09000064802695e5 | |
| IRS-2007-0086-0002 | IRS | Qualified Zones - Academy Bonds: Obligations of States and Political Subdivisions IRS-2007-0086 | Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions | Rule | Temporary Rule | 2007-07-16T04:00:00Z | 2007 | 7 | 2007-07-16T04:00:00Z | 2014-01-17T20:37:10Z | E7-13665 | 0 | 0 | 0900006480268f8d | |
| IRS-2007-0078-0001 | IRS | Information Returns Required with Respect to Certain Foreign Corporations and Certain Foreign-owned Domestic Corporations IRS-2007-0078 | Information Returns Required with Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations | Rule | Final Rule | 2007-07-13T04:00:00Z | 2007 | 7 | 2007-07-13T04:00:00Z | 2024-11-07T01:40:20Z | E7-13587 | 1 | 0 | 0900006480267d5d | |
| IRS-2007-0043-0002 | IRS | Application of Section 409A to Nonqualified Deferred Compensation Plans IRS-2007-0043 | Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction | Rule | Final Rule | 2007-07-13T04:00:00Z | 2007 | 7 | 2007-07-13T04:00:00Z | 2014-01-17T20:37:07Z | E7-13588 | 0 | 0 | 0900006480267ddd | |
| IRS-2007-0079-0001 | IRS | Guidance under Subpart F Relating to Partnerships IRS-2007-0079 | Guidance under Subpart F Relating to Partnerships | Rule | Final Rule | 2007-07-13T04:00:00Z | 2007 | 7 | 2007-07-13T04:00:00Z | 2024-11-07T01:40:20Z | E7-13496 | 1 | 0 | 0900006480267de6 | |
| IRS-2007-0060-0001 | IRS | Withholding Exemptions IRS-2007-0060 | Withholding Exemptions | Rule | Final Rule | 2007-07-13T04:00:00Z | 2007 | 7 | 2007-07-13T04:00:00Z | 2014-01-18T17:23:47Z | E7-13492 | 0 | 0 | 0900006480267d8e | |
| IRS-2007-0057-0001 | IRS | Requirement of Return and Time for Filing IRS-2007-0057 | Requirement of Return and Time for Filing | Rule | Temporary Rule | 2007-07-06T04:00:00Z | 2007 | 7 | 2007-07-06T04:00:00Z | 2014-01-17T20:36:57Z | E7-12901 | 0 | 0 | 090000648025e6da | |
| IRS-2007-0056-0001 | IRS | Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions IRS-2007-0056 | Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions | Rule | Temporary Rule | 2007-07-06T04:00:00Z | 2007 | 7 | 2007-07-06T04:00:00Z | 2014-01-17T21:40:43Z | E7-12903 | 0 | 0 | 090000648025e595 | |
| IRS-2008-0030-0001 | IRS | Guidance Necessary To Facilitate Business Electronic Filing IRS-2008-0030 | Guidance Necessary to Facilitate Business Electronic Filing and Burden Reduction; Correction | Rule | Final Rule | 2007-06-29T04:00:00Z | 2007 | 6 | 2007-06-29T04:00:00Z | 2011-06-11T16:33:25Z | E7-12590 | 0 | 0 | 090000648025ab59 | |
| IRS-2007-0082-0002 | IRS | Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 | Exclusions From Gross Income of Foreign Corporations | Rule | Temporary Rule | 2007-06-25T04:00:00Z | 2007 | 6 | 2007-06-25T04:00:00Z | 2014-01-17T20:36:52Z | E7-12039 | 0 | 0 | 0900006480258b90 | |
| IRS-2007-0070-0002 | IRS | Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions IRS-2007-0070 | Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions | Rule | Temporary Rule | 2007-06-21T04:00:00Z | 2007 | 6 | 2007-06-21T04:00:00Z | 2011-06-11T16:32:28Z | E7-12081 | 0 | 0 | 09000064802549fe | |
| IRS-2007-0059-0001 | IRS | Deemed IRAs in Governmental Plans/Qualified Nonbank Trustees IRS-2007-0059 | Deemed IRAs in Governmental Plans/Qualified Nonbank Trustee Rules | Rule | Final Rule | 2007-06-18T04:00:00Z | 2007 | 6 | 2007-06-18T04:00:00Z | 2011-06-11T16:32:20Z | E7-11636 | 0 | 0 | 090000648025338e | |
| IRS-2007-0105-0003 | IRS | Guidance under section 382, including regulations regarding built-in items under section 382(h)(6). Built-in items under section 382(h)(6) were previously addressed in Notice 2003-65. IRS-2007-0105 | Built-in Gains and Losses Under Section 382(h) | Rule | Temporary Rule | 2007-06-14T04:00:00Z | 2007 | 6 | 2007-06-14T04:00:00Z | 2011-06-11T16:32:49Z | E7-11438 | 0 | 0 | 0900006480251b8f | |
| IRS-2007-0108-0002 | IRS | Regulations to facilitate electronic filing and reduce taxpayer burden. Temporary regulations were published on May 30, 2006. IRS-2007-0108 | Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction | Rule | Final Rule | 2007-06-14T04:00:00Z | 2007 | 6 | 2007-06-14T04:00:00Z | 2011-06-11T16:32:51Z | E7-11148 | 0 | 0 | 0900006480251a90 | |
| IRS-2007-0083-0001 | IRS | Final Regulations Addressing Valuation of Certain Securities and Commodities Under Section 475 IRS-2007-0083 | Safe Harbor for Valuation Under Section 475. | Rule | Final Rule | 2007-06-12T04:00:00Z | 2007 | 6 | 2007-06-12T04:00:00Z | 2024-11-07T01:40:13Z | E7-11146 | 1 | 0 | 090000648024eb07 | |
| IRS-2007-0045-0002 | IRS | Designated Roth accounts under section 402A IRS-2007-0045 | Designated Roth Accounts Under Section 402A; Correction | Rule | Final Rule | 2007-06-05T04:00:00Z | 2007 | 6 | 2007-06-05T04:00:00Z | 2011-06-11T16:32:11Z | E7-10802 | 0 | 0 | 09000064802495b4 | |
| IRS-2008-0062-0001 | 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 IRS-2008-0062 | Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes | Rule | Final Rule | 2007-06-05T04:00:00Z | 2007 | 6 | 2007-06-05T04:00:00Z | 2011-06-11T16:33:48Z | E7-10798 | 0 | 0 | 090000648024955f | |
| IRS-2007-0036-0002 | IRS | Limitations on Benefits and Contributions Under Qualified Plans IRS-2007-0036 | Limitations on Benefits and Contributions Under Qualified Plans; Correction | Rule | Final Rule | 2007-05-23T04:00:00Z | 2007 | 5 | 2007-05-23T04:00:00Z | 2011-06-11T16:32:08Z | E7-09878 | 0 | 0 | 090000648024212e | |
| IRS-2007-0036-0003 | IRS | Limitations on Benefits and Contributions Under Qualified Plans IRS-2007-0036 | Limitations on Benefits and Contributions Under Qualified Plans; Correction | Rule | Final Rule | 2007-05-23T04:00:00Z | 2007 | 5 | 2007-05-23T04:00:00Z | 2011-06-11T16:32:08Z | E7-09877 | 0 | 0 | 0900006480242177 | |
| IRS-2007-0047-0001 | IRS | Distributions from a Pension Plan upon Attainment of Normal Retirement Age IRS-2007-0047 | Distributions From a Pension Plan Upon Attainment of Normal Retirement Age | Rule | Final Rule | 2007-05-22T04:00:00Z | 2007 | 5 | 2007-05-22T04:00:00Z | 2011-06-11T16:32:13Z | E7-09643 | 0 | 0 | 0900006480240f6a | |
| IRS-2007-0076-0002 | IRS | Revisions of Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations From Certain Portfolio Debt Instruments IRS-2007-0076 | Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Correction | Rule | Final Rule | 2007-05-10T04:00:00Z | 2007 | 5 | 2007-05-10T04:00:00Z | 2011-06-11T16:32:32Z | E7-08923 | 0 | 0 | 0900006480239894 | |
| IRS-2007-0076-0003 | IRS | Revisions of Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations From Certain Portfolio Debt Instruments IRS-2007-0076 | Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Correction | Rule | Final Rule | 2007-05-10T04:00:00Z | 2007 | 5 | 2007-05-10T04:00:00Z | 2011-06-11T16:32:32Z | E7-08922 | 0 | 0 | 0900006480239896 | |
| IRS-2007-0074-0004 | IRS | Dual Consolidated Loss Regulations IRS-2007-0074 | Income taxes: Dual consolidated losses | Rule | Final Rule | 2007-05-03T04:00:00Z | 2007 | 5 | 2007-05-03T04:00:00Z | 2007-10-10T18:03:10Z | Z7-04618 | 0 | 0 | 0900006480234671 | |
| IRS-2008-0061-0003 | IRS | Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidaries IRS-2008-0061 | Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries; Correction | Rule | Final Rule | 2007-05-01T04:00:00Z | 2007 | 5 | 2007-05-01T04:00:00Z | 2011-06-11T16:33:47Z | E7-08316 | 0 | 0 | 09000064802328be | |
| IRS-2007-0045-0001 | IRS | Designated Roth accounts under section 402A IRS-2007-0045 | Designated Roth Accounts Under Section 402A | Rule | Final Rule | 2007-04-30T04:00:00Z | 2007 | 4 | 2007-04-30T04:00:00Z | 2011-06-11T16:32:11Z | E7-08125 | 0 | 0 | 0900006480231b66 | |
| IRS-2007-0074-0002 | IRS | Dual Consolidated Loss Regulations IRS-2007-0074 | Dual Consolidated Loss Regulations; Correction | Rule | Final Rule | 2007-04-25T04:00:00Z | 2007 | 4 | 2007-04-25T04:00:00Z | 2011-06-11T16:32:30Z | E7-07782 | 0 | 0 | 090000648022e406 | |
| IRS-2007-0074-0003 | IRS | Dual Consolidated Loss Regulations IRS-2007-0074 | Dual Consolidated Loss Regulations; Correction | Rule | Final Rule | 2007-04-25T04:00:00Z | 2007 | 4 | 2007-04-25T04:00:00Z | 2011-06-11T16:32:30Z | E7-07780 | 0 | 0 | 090000648022e2f2 | |
| IRS-2007-0043-0001 | IRS | Application of Section 409A to Nonqualified Deferred Compensation Plans IRS-2007-0043 | Application of Section 409A to Nonqualified Deferred Compensation Plans | Rule | Final Rule | 2007-04-17T04:00:00Z | 2007 | 4 | 2007-04-17T04:00:00Z | 2011-06-11T16:32:11Z | 07-01820 | 0 | 0 | 09000064802278df | |
| IRS-2007-0033-0003 | IRS | Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B) IRS-2007-0033 | Corporate Reorganizations; Additional Guidance on Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction | Rule | Temporary Rule | 2007-04-13T04:00:00Z | 2007 | 4 | 2007-04-13T04:00:00Z | 2011-06-11T16:32:06Z | E7-06979 | 0 | 0 | 0900006480225483 |
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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;