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

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125 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2007 sorted by posted_date descending

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posted_year 1

  • 2007 · 125 ✖

document_type 1

  • Rule · 125 ✖

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  • IRS · 125 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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;
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