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

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111 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2008 sorted by posted_date descending

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  • 2008 · 111 ✖

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  • Rule · 111 ✖

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  • IRS · 111 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2008-0006-0040 IRS Consolidated Returns; Intercompany Obligations IRS-2008-0006 Consolidated Returns; Intercompany Obligations Rule Final Rule 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z   2011-06-11T16:33:12Z E8-30718 0 0 0900006480805e2b
IRS-2006-0357-0003 IRS Disclosure of Return Information to the Bureau of Economic Analysis IRS-2006-0357 Disclosure of Return Information to the Bureau of Economic Analysis Rule Final Rule 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z   2014-01-18T19:13:42Z E8-30599 0 0 0900006480805e6d
IRS-2007-0117-0031 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2007-0117 Guidance Regarding Foreign Base Company Sales Income Rule Temporary Rule 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z   2014-01-18T19:13:42Z E8-30727 0 0 0900006480805e29
IRS-2008-0107-0001 IRS Employers Annual Federal Tax Return and Modifications to the Deposit Rules IRS-2008-0107 Employers Annual Federal Tax Return and Modifications to the Deposit Rules Rule Final Rule 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z   2011-06-11T16:34:20Z E8-30582 0 0 0900006480805e46
IRS-2008-0111-0002 IRS Creditor Continuity of Interest IRS-2008-0111 Creditor Continuity of Interest; Correction Rule Final Rule 2008-12-24T05:00:00Z 2008 12 2008-12-24T05:00:00Z   2011-06-11T16:34:22Z E8-30717 0 0 09000064807f8d70
IRS-2008-0111-0003 IRS Creditor Continuity of Interest IRS-2008-0111 Creditor Continuity of Interest; Correction Rule Final Rule 2008-12-24T05:00:00Z 2008 12 2008-12-24T05:00:00Z   2011-06-11T16:34:22Z E8-30716 0 0 09000064807f8e40
IRS-2008-0013-0054 IRS Tax Return Preparer Penalties Under Sections 6694 and 6695 IRS-2008-0013 Tax Return Preparer Penalties Under Sections 6694 and 6695 Rule Final Rule 2008-12-22T05:00:00Z 2008 12 2008-12-22T05:00:00Z   2011-06-11T16:33:17Z E8-29750 0 0 09000064807e6835
IRS-2008-0073-0006 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns Rule Final Rule 2008-12-16T05:00:00Z 2008 12 2008-12-16T05:00:00Z   2011-06-11T16:33:57Z E8-29770 0 0 09000064807dd7c4
IRS-2008-0112-0001 IRS Guidance Regarding the Treatment of Stock of a Controlled Corporation under Section 355(a)(3)(B) IRS-2008-0112 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) Rule Final Rule 2008-12-15T05:00:00Z 2008 12 2008-12-15T05:00:00Z   2011-06-11T16:34:23Z E8-29544 0 0 09000064807dc01a
IRS-2008-0111-0001 IRS Creditor Continuity of Interest IRS-2008-0111 Creditor Continuity of Interest Rule Final Rule 2008-12-12T05:00:00Z 2008 12 2008-12-12T05:00:00Z   2011-06-11T16:34:22Z E8-29271 0 0 09000064807d87c8
IRS-2008-0101-0003 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness; Correction Rule Final Rule 2008-12-11T05:00:00Z 2008 12 2008-12-11T05:00:00Z   2011-06-11T16:34:14Z E8-29276 0 0 09000064807d6fbc
IRS-2008-0101-0004 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness; Correction Rule Final Rule 2008-12-11T05:00:00Z 2008 12 2008-12-11T05:00:00Z   2011-06-11T16:34:15Z E8-29273 0 0 09000064807d7010
IRS-2008-0057-0004 IRS Classification of Certain Foreign Entities IRS-2008-0057 Classification of Certain Foreign Entities Rule Final Rule 2008-11-28T05:00:00Z 2008 11 2008-11-28T05:00:00Z   2011-06-11T16:33:45Z E8-28211 0 0 09000064807c3ac8
IRS-2007-0035-0010 IRS Section 1367 Regarding Open Account Debt IRS-2007-0035 Section 1367 Regarding Open Account Debt; Correction Rule Final Rule 2008-11-25T05:00:00Z 2008 11 2008-11-25T05:00:00Z   2008-12-20T23:53:42Z Z8-24926 0 0 09000064807bf0c8
IRS-2008-0055-0004 IRS Determining the Amount of Taxes Paid for Purpposes of Section 901 IRS-2008-0055 Determining the Amount of Taxes Paid for Purposes of Section 901; Correction Rule Final Rule 2008-11-14T05:00:00Z 2008 11 2008-11-14T05:00:00Z   2011-06-11T16:33:42Z E8-27023 0 0 09000064807a8ff8
IRS-2007-0035-0009 IRS Section 1367 Regarding Open Account Debt IRS-2007-0035 Section 1367 Regarding Open Account Debt; Correction Rule Final Rule 2008-11-14T05:00:00Z 2008 11 2008-11-14T05:00:00Z   2011-06-11T16:32:07Z E8-27024 0 0 09000064807a9076
IRS-2008-0011-0003 IRS Payments from the Presidential Primary Matching Payment Account IRS-2008-0011 Payments From the Presidential Primary Matching Payment Account Rule Final Rule 2008-11-13T05:00:00Z 2008 11 2008-11-13T05:00:00Z   2011-06-11T16:33:16Z E8-26639 0 0 09000064807a6e7c
IRS-2008-0101-0002 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness Rule Final Rule 2008-11-10T05:00:00Z 2008 11 2008-11-10T05:00:00Z   2011-06-11T16:34:14Z E8-26676 0 0 09000064807a13b4
IRS-2007-0020-0012 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidary Stock; Correction Rule Final Rule 2008-11-06T05:00:00Z 2008 11 2008-11-06T05:00:00Z   2014-01-18T16:23:20Z Z8-21006 0 0 0900006480797b0b
IRS-2008-0064-0005 IRS Information Reporting on Employer Owned Life Insurance Contracts IRS-2008-0064 Information Reporting on Employer-Owned Life Insurance Contracts Rule Final Rule 2008-11-06T05:00:00Z 2008 11 2008-11-06T05:00:00Z   2011-06-11T16:33:50Z E8-26424 0 0 0900006480797b16
IRS-2006-0578-0012 IRS Treatment of Payments in Lieu of Taxes Under Section 141 IRS-2006-0578 Treatment of Payments in Lieu of Taxes Under Section 141 Rule Final Rule 2008-10-24T04:00:00Z 2008 10 2008-10-24T04:00:00Z   2014-01-17T21:14:12Z E8-25333 0 0 0900006480776e5d
IRS-2007-0043-0007 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 2008-10-23T04:00:00Z 2008 10 2008-10-23T04:00:00Z   2014-01-17T21:12:01Z E8-25234 0 0 090000648077416e
IRS-2007-0020-0011 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock; Correction Rule Final Rule 2008-10-20T04:00:00Z 2008 10 2008-10-20T04:00:00Z   2014-01-17T21:19:19Z E8-24670 0 0 090000648076a446
IRS-2008-0099-0001 IRS Final Rules for Group Health Plans and Health Insurance Issuers Under the Newborns and Mothers Health Protection Act IRS-2008-0099 Final Rules for Group Health Plans and Health Insurance Issuers Under the Newborns and Mothers Health Protection Act Rule Final Rule 2008-10-20T04:00:00Z 2008 10 2008-10-20T04:00:00Z   2011-06-11T16:34:13Z E8-24666 0 0 090000648076a4b3
IRS-2007-0035-0008 IRS Section 1367 Regarding Open Account Debt IRS-2007-0035 Section 1367 Regarding Open Account Debt Rule Final Rule 2008-10-20T04:00:00Z 2008 10 2008-10-20T04:00:00Z   2011-06-11T16:32:06Z E8-24926 0 0 090000648076a4ab
IRS-2007-0020-0010 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock; Correction Rule Final Rule 2008-10-20T04:00:00Z 2008 10 2008-10-20T04:00:00Z   2014-01-17T21:19:19Z E8-24672 0 0 090000648076a415
IRS-2005-0047-0002 IRS Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service IRS-2005-0047 Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service Rule Final Rule 2008-10-14T04:00:00Z 2008 10 2008-10-14T04:00:00Z   2014-01-17T21:12:41Z E8-24335 0 0 090000648074f29c
IRS-2008-0105-0001 IRS Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984;Correction IRS-2008-0105 Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984; Correction Rule Final Rule 2008-10-09T04:00:00Z 2008 10 2008-10-09T04:00:00Z   2024-11-07T21:55:31Z E8-23917 1 0 09000064807410da
IRS-2007-0043-0006 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 2008-10-07T04:00:00Z 2008 10 2008-10-07T04:00:00Z   2014-01-17T21:11:56Z E8-23652 0 0 090000648073b487
IRS-2007-0099-0004 IRS S CORPORATION GUIDANCE UNDER AJCA OF 2004 IRS-2007-0099 S Corp. Guidance under AJCA of 2004 and GOZA of 2005 Rule Final Rule 2008-10-02T04:00:00Z 2008 10 2008-10-02T04:00:00Z   2008-10-02T18:32:51Z   0 0 090000648073362d
IRS-2007-0043-0005 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 2008-09-24T04:00:00Z 2008 9 2008-09-24T04:00:00Z   2014-01-18T18:17:09Z E8-22383 0 0 09000064807203a1
IRS-2008-0096-0003 IRS Implementation of Form 990 IRS-2008-0096 S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Correction Rule   2008-09-24T00:00:00Z 2008 9     2014-01-18T18:17:09Z   0 1 09000064807202d2
IRS-2007-0020-0008 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock Rule Final Rule 2008-09-17T04:00:00Z 2008 9 2008-09-17T04:00:00Z   2014-01-18T18:24:39Z E8-21006 0 0 090000648070a672
IRS-2008-0097-0001 IRS Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With The Respect to Reportable Transaction IRS-2008-0097 Section 6707A and the Failure To Include on Any Return or Statement any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction Rule Temporary Rule 2008-09-11T04:00:00Z 2008 9 2008-09-11T04:00:00Z   2011-06-11T16:34:13Z E8-21161 0 0 09000064806ff2cd
IRS-2008-0096-0002 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990 Rule Final Rule 2008-09-09T04:00:00Z 2008 9 2008-09-09T04:00:00Z   2011-06-11T16:34:12Z E8-20560 0 0 09000064806fa91a
IRS-2008-0083-0003 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmer and Fisherman Income Averaging; Correction Rule Temporary Rule 2008-09-05T04:00:00Z 2008 9 2008-09-05T04:00:00Z   2011-06-11T16:34:05Z E8-20555 0 0 09000064806f28c2
IRS-2007-0099-0003 IRS S CORPORATION GUIDANCE UNDER AJCA OF 2004 IRS-2007-0099 S Corporation Guidance Under AJCA of 2004 and GOZA of 2005 Rule Final Rule 2008-08-14T04:00:00Z 2008 8 2008-08-14T04:00:00Z   2011-06-11T16:32:47Z E8-18782 0 0 09000064806c3256
IRS-2007-0038-0002 IRS FOREIGN HOLDERS OF REMIC RESIDUALS IRS-2007-0038 REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) Rule Final Rule 2008-08-06T04:00:00Z 2008 8 2008-08-06T04:00:00Z   2011-06-11T16:32:09Z E8-17954 0 0 09000064806b15c9
IRS-2007-0051-0007 IRS Grantor Retained Interest Trusts- Application of Sections 2036 and 2039 IRS-2007-0051 Grantor Retained Interest Trusts--Application of Sections 2036 and 2039; Correction Rule Final Rule 2008-07-31T04:00:00Z 2008 7 2008-07-31T04:00:00Z   2011-06-11T16:32:15Z E8-17500 0 0 09000064806a3767
IRS-2007-0048-0013 IRS Mortality Tables for Determining Present Value IRS-2007-0048 Mortality Tables for Determining Present Value Rule Final Rule 2008-07-31T04:00:00Z 2008 7 2008-07-31T04:00:00Z   2014-01-18T18:04:48Z E8-17492 0 0 09000064806a36e7
IRS-2008-0082-0001 IRS SEVERANCE OF A TRUST FOR GENERATION-SKIPPING TRANSFER (GST) TAX PURPOSES. IRS-2008-0082 Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes Rule Final Rule 2008-07-31T04:00:00Z 2008 7 2008-07-31T04:00:00Z   2024-11-12T04:20:00Z E8-17503 1 0 09000064806a372c
IRS-2008-0081-0001 IRS UTILITY ALLOWANCE REGULATIONS UPDATE IRS-2008-0081 Section 42 Utility Allowance Regulations Update Rule Final Rule 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z   2011-06-11T16:34:04Z E8-17268 0 0 090000648069e782
IRS-2008-0056-0003 IRS Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income. IRS-2008-0056 Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income; Correction Rule Temporary Rule 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z   2011-06-11T16:33:44Z E8-17269 0 0 090000648069e7cb
IRS-2008-0088-0001 IRS Converting an IRA Annuity to a Roth IRA IRS-2008-0088 Converting an IRA Annuity to a Roth IRA Rule Final Rule 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z   2011-06-11T16:34:09Z E8-17271 0 0 090000648069e7aa
IRS-2007-0089-0011 IRS Release of claim for exemption IRS-2007-0089 Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction Rule Temporary Rule 2008-07-24T04:00:00Z 2008 7 2008-07-24T04:00:00Z   2011-06-11T16:32:41Z E8-16921 0 0 09000064806924b4
IRS-2008-0083-0002 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmer and Fisherman Income Averaging Rule Temporary Rule 2008-07-22T04:00:00Z 2008 7 2008-07-22T04:00:00Z   2011-06-11T16:34:05Z E8-16665 0 0 090000648068c5be
IRS-2008-0042-0005 IRS Source Rules Involving U.S. Possessions and Other Conforming Changes IRS-2008-0042 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction Rule Interim Rule 2008-07-18T04:00:00Z 2008 7 2008-07-18T04:00:00Z   2008-07-19T16:58:43Z E8-16305 0 0 0900006480683371
IRS-2008-0073-0004 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction Rule Temporary Rule 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2011-06-11T16:33:57Z E8-16288 0 0 090000648067ca3b
IRS-2008-0063-0006 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 Temporary Rule 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2011-06-11T16:33:49Z E8-16289 0 0 090000648067ca87
IRS-2008-0055-0002 IRS Determining the Amount of Taxes Paid for Purpposes of Section 901 IRS-2008-0055 Determining the Amount of Taxes Paid for Purposes of Section 901 Rule Final Rule 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2011-06-11T16:33:42Z E8-16329 0 0 090000648067cb0e
IRS-2007-0038-0001 IRS FOREIGN HOLDERS OF REMIC RESIDUALS IRS-2007-0038 REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) Rule Temporary Rule 2008-07-14T04:00:00Z 2008 7 2008-07-14T04:00:00Z   2011-06-11T16:32:08Z E8-15940 0 0 09000064806722e9
IRS-2007-0051-0006 IRS Grantor Retained Interest Trusts- Application of Sections 2036 and 2039 IRS-2007-0051 Grantor Retained Interest Trusts--Application of Sections 2036 and 2039 Rule Temporary Rule 2008-07-14T04:00:00Z 2008 7 2008-07-14T04:00:00Z   2011-06-11T16:32:16Z E8-15941 0 0 09000064806722ec
IRS-2007-0096-0005 IRS Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property IRS-2007-0096 Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property Rule Temporary Rule 2008-07-10T04:00:00Z 2008 7 2008-07-10T04:00:00Z   2011-06-11T16:32:44Z E8-15739 0 0 09000064806638da
IRS-2008-0075-0001 IRS Election to Expense Certain Refieries IRS-2008-0075 Election To Expense Certain Refineries Rule Temporary Rule 2008-07-09T04:00:00Z 2008 7 2008-07-09T04:00:00Z 2008-10-08T03:59:59Z 2011-06-11T16:33:59Z 08-01423 0 0 0900006480660173
IRS-2008-0074-0001 IRS Elections regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses IRS-2008-0074 Elections Regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses Rule Temporary Rule 2008-07-08T04:00:00Z 2008 7 2008-07-08T04:00:00Z   2011-06-11T16:33:58Z E8-15459 0 0 090000648065d76d
IRS-2008-0063-0005 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 Temporary Rule 2008-07-08T04:00:00Z 2008 7 2008-07-08T04:00:00Z   2011-06-11T16:33:49Z E8-15460 0 0 090000648065d7f3
IRS-2008-0056-0001 IRS Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income. IRS-2008-0056 Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income Rule Temporary Rule 2008-07-03T04:00:00Z 2008 7 2008-07-03T04:00:00Z   2011-06-11T16:33:43Z E8-14919 0 0 09000064806539ef
IRS-2008-0058-0002 IRS Basis of Property Received in Certain Nonrecognition Transactions IRS-2008-0058 Guidance under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions Rule   2008-07-03T00:00:00Z 2008 7     2014-01-18T14:57:38Z   0 1 090000648065217a
IRS-2008-0073-0001 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns Rule Temporary Rule 2008-07-02T04:00:00Z 2008 7 2008-07-02T04:00:00Z   2011-06-11T16:33:58Z E8-15046 0 0 0900006480650b45
IRS-2007-0089-0010 IRS Release of claim for exemption IRS-2007-0089 Dependent Child of Divorced or Separated Parents or Parents Who Live Apart Rule Final Rule 2008-07-02T04:00:00Z 2008 7 2008-07-02T04:00:00Z   2011-06-11T16:32:41Z E8-15044 0 0 0900006480650bc5
IRS-2008-0072-0002 IRS Simplification of Extension Process IRS-2008-0072 Extension of Time for Filing Returns Rule Temporary Rule 2008-07-01T04:00:00Z 2008 7 2008-07-01T04:00:00Z   2011-06-11T16:33:56Z E8-14902 0 0 090000648064e1d0
IRS-2008-0009-0009 IRS Employment Tax Adjustments IRS-2008-0009 Employment Tax Adjustments Rule Final Rule 2008-07-01T04:00:00Z 2008 7 2008-07-01T04:00:00Z   2011-06-11T16:33:14Z E8-14947 0 0 090000648064e1dd
IRS-2008-0043-0001 IRS Capital Costs Incurred to Comply with EPA Sulfur Regulations IRS-2008-0043 Capital Costs Incurred To Comply With EPA Sulfur Regulations Rule Final Rule 2008-06-27T04:00:00Z 2008 6 2008-06-27T04:00:00Z   2011-06-11T16:33:34Z E8-14556 0 0 09000064806431e9
IRS-2008-0058-0003 IRS Basis of Property Received in Certain Nonrecognition Transactions IRS-2008-0058 Guidance Under Section 956 for Determining the Basis of Property Acquired in Certain Nonrecognition Transactions Rule Final Rule 2008-06-24T04:00:00Z 2008 6 2008-06-24T04:00:00Z   2011-06-11T16:33:45Z E8-14171 0 0 0900006480639aa1
IRS-2008-0014-0005 IRS GUIDANCE UNDER SECTION 664 REGARDING THE EFFECT OF UNRELATED BUSINESS TAXABLE INCOME ON CHARITABLE REMAINDER TRUSTS IRS-2008-0014 Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts Rule Final Rule 2008-06-24T04:00:00Z 2008 6 2008-06-24T04:00:00Z   2011-06-11T16:33:19Z 08-01380 0 0 0900006480639b2b
IRS-2008-0048-0002 IRS Alternative Simplified Credit under Section 41(c)(5) IRS-2008-0048 Alternative Simplified Credit Under Section 41(c)(5) Rule Final Rule 2008-06-17T04:00:00Z 2008 6 2008-06-17T04:00:00Z   2011-06-11T16:33:37Z 08-01362 0 0 090000648062a652
IRS-2008-0049-0003 IRS Partner's Distributive Share IRS-2008-0049 Partners Distributive Share; Correction Rule Interim Rule 2008-06-12T04:00:00Z 2008 6 2008-06-12T04:00:00Z   2011-06-11T16:33:37Z E8-13251 0 0 0900006480620f21
IRS-2008-0049-0002 IRS Partner's Distributive Share IRS-2008-0049 Partners Distributive Share; Correction Rule Final Rule 2008-06-12T04:00:00Z 2008 6 2008-06-12T04:00:00Z   2011-06-11T16:33:37Z E8-13247 0 0 0900006480620e6c
IRS-2008-0042-0004 IRS Source Rules Involving U.S. Possessions and Other Conforming Changes IRS-2008-0042 Source Rules Involving U.S. Possessions and Other Conforming Changes Rule Final Rule 2008-06-09T04:00:00Z 2008 6 2008-06-09T04:00:00Z   2008-07-03T15:18:12Z C8-01105 0 0 090000648061957e
IRS-2008-0040-0002 IRS Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations IRS-2008-0040 Treatment of Property Used To Acquire Parent Stock in Certain Triangular Reorganizations Involving Foreign Corporations Rule Temporary Rule 2008-05-27T04:00:00Z 2008 5 2008-05-27T04:00:00Z   2011-06-11T16:33:31Z E8-11653 0 0 0900006480600f5f
IRS-2008-0039-0001 IRS Guidance under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups IRS-2008-0039 Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups Rule Final Rule 2008-05-20T04:00:00Z 2008 5 2008-05-20T04:00:00Z   2011-06-11T16:33:31Z E8-11285 0 0 09000064805f4757
IRS-2008-0049-0001 IRS Partner's Distributive Share IRS-2008-0049 Partners Distributive Share Rule Final Rule 2008-05-19T04:00:00Z 2008 5 2008-05-19T04:00:00Z   2011-06-11T16:33:38Z E8-11176 0 0 09000064805f25bc
IRS-2008-0042-0003 IRS Source Rules Involving U.S. Possessions and Other Conforming Changes IRS-2008-0042 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction Rule Interim Rule 2008-05-14T04:00:00Z 2008 5 2008-05-14T04:00:00Z   2011-06-11T16:33:33Z E8-10694 0 0 09000064805b7e40
IRS-2008-0042-0002 IRS Source Rules Involving U.S. Possessions and Other Conforming Changes IRS-2008-0042 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction Rule Interim Rule 2008-05-14T04:00:00Z 2008 5 2008-05-14T04:00:00Z   2011-06-11T16:33:33Z E8-10695 0 0 09000064805b7e3c
IRS-2008-0050-0001 IRS Final regulations under section 358(h)(2)(B). Temporary regulations were filed on 5/23/05. IRS-2008-0050 Assumption of Liabilities Rule Final Rule 2008-05-09T04:00:00Z 2008 5 2008-05-09T04:00:00Z   2011-06-11T16:33:38Z E8-10454 0 0 0900006480556f84
IRS-2008-0047-0001 IRS Corporate Reorganizations; Amendments to rules transfers of assets or stock following a reorganization IRS-2008-0047 Corporate Reorganizations; Amendment to Transfers of Assets or Stock Following a Reorganization Rule Final Rule 2008-05-09T04:00:00Z 2008 5 2008-05-09T04:00:00Z   2024-11-07T21:53:48Z E8-10451 1 0 0900006480556fdc
IRS-2006-0384-0002 IRS Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses IRS-2006-0384 Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers Rights To Receive Notice and Seek Judicial Review of Third-Party Summonses Rule Final Rule 2008-04-30T04:00:00Z 2008 4 2008-04-30T04:00:00Z   2014-01-17T21:47:58Z E8-09518 0 0 090000648053d44d
IRS-2008-0029-0001 IRS Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction IRS-2008-0029 Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s); Correction Rule Final Rule 2008-04-29T04:00:00Z 2008 4 2008-04-29T04:00:00Z   2011-06-11T16:33:25Z E8-09362 0 0 0900006480539f24
IRS-2008-0041-0001 IRS Special Rules To Reduce Section 1446 Withholding IRS-2008-0041 Special Rules To Reduce Section 1446 Withholding Rule Final Rule 2008-04-29T04:00:00Z 2008 4 2008-04-29T04:00:00Z   2011-06-11T16:33:32Z E8-09356 0 0 0900006480539f70
IRS-2008-0057-0003 IRS Classification of Certain Foreign Entities IRS-2008-0057 Classification of Certain Foreign Entities; Correction Rule Final Rule 2008-04-21T04:00:00Z 2008 4 2008-04-21T04:00:00Z   2008-07-03T14:40:05Z Z8-05686 0 0 0900006480517eda
IRS-2008-0036-0001 IRS Employer Comparable Contributions to Health Savings Accounts under Section 4980G IRS-2008-0036 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G Rule Interim Rule 2008-04-17T04:00:00Z 2008 4 2008-04-17T04:00:00Z   2022-02-28T20:07:21Z E8-08214 0 0 090000648050c21d
IRS-2008-0042-0001 IRS Source Rules Involving U.S. Possessions and Other Conforming Changes IRS-2008-0042 Source Rules Involving U.S. Possessions and Other Conforming Changes Rule Final Rule 2008-04-09T04:00:00Z 2008 4 2008-04-09T04:00:00Z   2011-06-11T16:33:32Z 08-01105 0 0 090000648047fe26
IRS-2008-0038-0001 IRS Information Returns by Donees Relating to Qualified Intellectual Property Contributions IRS-2008-0038 Information Returns by Donees Relating to Qualified Intellectual Property Contributions Rule Final Rule 2008-04-07T04:00:00Z 2008 4 2008-04-07T04:00:00Z   2011-06-11T16:33:31Z E8-07223 0 0 09000064804659c1
IRS-2008-0024-0002 IRS Application of Normalization Accounting Rules IRS-2008-0024 Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction Rule Final Rule 2008-04-07T04:00:00Z 2008 4 2008-04-07T04:00:00Z   2011-06-11T16:33:22Z E8-07226 0 0 090000648046596e
IRS-2008-0053-0004 IRS Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock IRS-2008-0053 Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction Rule Final Rule 2008-04-03T04:00:00Z 2008 4 2008-04-03T04:00:00Z   2011-06-11T16:33:41Z E8-06879 0 0 090000648042ce2a
IRS-2008-0053-0003 IRS Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock IRS-2008-0053 Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction Rule Temporary Rule 2008-04-03T04:00:00Z 2008 4 2008-04-03T04:00:00Z   2011-06-11T16:33:40Z E8-06883 0 0 090000648042ce06
IRS-2005-0015-0002 IRS Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or If an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s) IRS-2005-0015 Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s) Rule Final Rule 2008-03-28T04:00:00Z 2008 3 2008-03-28T04:00:00Z   2014-01-17T20:42:12Z E8-06305 0 0 090000648040d21a
IRS-2008-0012-0002 IRS TIPRA Amendments to Section 199 IRS-2008-0012 TIPRA Amendments to Section 199; Correction Rule Final Rule 2008-03-28T04:00:00Z 2008 3 2008-03-28T04:00:00Z   2011-06-11T16:33:17Z E8-06309 0 0 090000648040d2ce
IRS-2007-0094-0003 IRS Abandonment of Stock and Other Securities IRS-2007-0094 Abandonment of Stock or Other Securities; Correction Rule Final Rule 2008-03-25T04:00:00Z 2008 3 2008-03-25T04:00:00Z   2011-06-11T16:32:43Z E8-06038 0 0 0900006480407a09
IRS-2008-0067-0002 IRS Disclosure of Return Information in Connection with Written Contracts Among the IRS, Whistleblowers, & Legal Representatives of Whistleblowers IRS-2008-0067 Disclosure of Return Information in Connection with Written Contracts Among the IRS, Whistleblowers, and Legal Representatives of Whistleblowers Rule Temporary Rule 2008-03-25T04:00:00Z 2008 3 2008-03-25T04:00:00Z   2011-06-11T16:33:53Z E8-06067 0 0 0900006480407a07
IRS-2008-0057-0001 IRS Classification of Certain Foreign Entities IRS-2008-0057 Classification of Certain Foreign Entities Rule Final Rule 2008-03-21T04:00:00Z 2008 3 2008-03-21T04:00:00Z   2011-06-11T16:33:45Z E8-05686 0 0 09000064804022af
IRS-2007-0126-0006 IRS Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction Rule Final Rule 2008-03-21T04:00:00Z 2008 3 2008-03-21T04:00:00Z   2011-06-11T16:32:57Z E8-05685 0 0 090000648040230f
IRS-2007-0126-0005 IRS Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction Rule Final Rule 2008-03-21T04:00:00Z 2008 3 2008-03-21T04:00:00Z   2011-06-11T16:32:58Z E8-05683 0 0 09000064804022ed
IRS-2008-0024-0001 IRS Application of Normalization Accounting Rules IRS-2008-0024 Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property Rule Final Rule 2008-03-20T04:00:00Z 2008 3 2008-03-20T04:00:00Z   2011-06-11T16:33:23Z E8-05619 0 0 09000064804009c2
IRS-2008-0018-0002 IRS Application of Section 338 to Insurance Companies IRS-2008-0018 Application of Section 338 to Insurance Companies; Correction Rule Final Rule 2008-03-18T04:00:00Z 2008 3 2008-03-18T04:00:00Z   2011-06-11T16:33:20Z E8-05333 0 0 09000064803fc3ed
IRS-2007-0094-0002 IRS Abandonment of Stock and Other Securities IRS-2007-0094 Abandonment of Stock or Other Securities Rule Final Rule 2008-03-12T04:00:00Z 2008 3 2008-03-12T04:00:00Z   2011-06-11T16:32:43Z E8-04862 0 0 09000064803f25c7
IRS-2008-0053-0002 IRS Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock IRS-2008-0053 Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock Rule Interim Rule 2008-03-07T05:00:00Z 2008 3 2008-03-07T05:00:00Z   2011-06-11T16:33:41Z E8-04573 0 0 09000064803ead5d
IRS-2008-0019-0001 IRS PERMITTED INVESTOR REGS (ADDITIONAL VARIABLE KS) IRS-2008-0019 Diversification Requirements for Variable Annuity, Endowment, and Life Insurance Contracts Rule Final Rule 2008-03-07T05:00:00Z 2008 3 2008-03-07T05:00:00Z   2011-06-11T16:33:21Z E8-04577 0 0 09000064803ead59
IRS-2008-0015-0001 IRS QUALIFIED FILM UNDER SECTION 199 IRS-2008-0015 Qualified Films Under Section 199 Rule Final Rule 2008-03-07T05:00:00Z 2008 3 2008-03-07T05:00:00Z   2011-06-11T16:33:19Z E8-04575 0 0 09000064803eada1
IRS-2007-0009-0006 IRS Release of Lien or Discharge of Property IRS-2007-0009 Release of Lien or Discharge of Property; Correction Rule Interim Rule 2008-02-29T05:00:00Z 2008 2 2008-02-29T05:00:00Z   2014-01-17T20:41:35Z Z8-01569 0 0 09000064803d5036

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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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