documents
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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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| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;