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

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

61 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2010 sorted by posted_date descending

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posted_year 1

  • 2010 · 61 ✖

document_type 1

  • Rule · 61 ✖

agency_id 1

  • IRS · 61 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2010-0035-0003 IRS Source of Income from Qualified Fails Charges IRS-2010-0035 Source of Income From Qualified Fails Charges; Correction Rule   2010-12-28T05:00:00Z 2010 12 2010-12-28T05:00:00Z   2014-01-18T17:19:15Z 2010-32536 0 0 0900006480bc0c30
IRS-2008-0002-0039 IRS Hybrid retirement plans IRS-2008-0002 Hybrid Retirement Plans Rule   2010-12-28T05:00:00Z 2010 12 2010-12-28T05:00:00Z   2014-01-18T17:19:15Z 2010-32539 0 0 0900006480bc0c61
IRS-2007-0147-0017 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   2010-12-23T05:00:00Z 2010 12 2010-12-23T05:00:00Z   2014-01-18T17:18:59Z 2010-32049 0 0 0900006480bbea88
IRS-2009-0025-0004 IRS Definition of Omission From Gross Income IRS-2009-0025 Definition of Omission from Gross Income Rule   2010-12-17T05:00:00Z 2010 12 2010-12-17T05:00:00Z   2014-01-18T17:19:14Z 2010-31747 0 0 0900006480bb924c
IRS-2010-0030-0007 IRS Requirement of a Statement Disclosing Uncertain Tax Positions IRS-2010-0030 Requirement of a Statement Disclosing Uncertain Tax Positions Rule   2010-12-15T05:00:00Z 2010 12 2010-12-15T05:00:00Z   2014-01-17T21:37:46Z 2010-31576 0 0 0900006480bb6fac
IRS-2008-0083-0005 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmerand Fisherman Income Averaging Rule   2010-12-15T05:00:00Z 2010 12 2010-12-15T05:00:00Z   2014-01-17T21:37:36Z 2010-31497 0 0 0900006480bb70be
IRS-2010-0035-0001 IRS Source of Income from Qualified Fails Charges IRS-2010-0035 Source of Income from Qualified Fails Charges Rule   2010-12-08T05:00:00Z 2010 12 2010-12-08T05:00:00Z   2014-01-17T21:37:36Z 2010-30895 0 0 0900006480bb1ee2
IRS-2010-0026-0035 IRS Electronic Funds Transfer of Depository Taxes: Public Hearing IRS-2010-0026 Electronic Funds Transfer of Depository Taxes Rule   2010-12-07T05:00:00Z 2010 12 2010-12-07T05:00:00Z   2014-01-18T17:19:13Z 2010-30526 0 0 0900006480bb0c5d
IRS-2009-0037-0045 IRS Basis Reporting by Securities Brokers & Basis Determination for Stock IRS-2009-0037 Basis Reporting by Securities Brokers and Basis Determination for Stock Rule   2010-12-07T05:00:00Z 2010 12 2010-12-07T05:00:00Z   2014-01-18T17:19:13Z C1-2010-25504 0 0 0900006480bb0bff
IRS-2010-0010-0953 IRS Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Afforable Care Act IRS-2010-0010 Group Health Plans and Health Insurance Coverage: Status as a Grandfathered Health Plan Under the Patient Protection and AffordableCare Act Rule   2010-11-17T05:00:00Z 2010 11 2010-11-17T05:00:00Z 2010-12-18T04:59:59Z 2014-01-18T19:36:36Z 2010-28861 0 0 0900006480b954c1
IRS-2007-0061-0006 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   2010-10-26T04:00:00Z 2010 10 2010-10-26T04:00:00Z   2014-01-18T17:10:43Z 2010-26979 0 0 0900006480b77608
IRS-2007-0061-0005 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   2010-10-26T04:00:00Z 2010 10 2010-10-26T04:00:00Z   2014-01-18T17:12:06Z 2010-26980 0 0 0900006480b77557
IRS-2008-0002-0038 IRS Hybrid retirement plans IRS-2008-0002 Hybrid Retirement Plans Rule   2010-10-19T04:00:00Z 2010 10 2010-10-19T04:00:00Z   2014-01-18T17:11:24Z 2010-25941 0 0 0900006480b72985
IRS-2009-0037-0044 IRS Basis Reporting by Securities Brokers & Basis Determination for Stock IRS-2009-0037 Basis Reporting by Securities Brokers and Basis Determination for Stock Rule   2010-10-18T04:00:00Z 2010 10 2010-10-18T04:00:00Z   2014-01-17T21:37:45Z 2010-25504 0 0 0900006480b71d9a
IRS-2007-0082-0013 IRS Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 Exclusions From Gross Income of Foreign Corporations; Correction Rule   2010-10-15T04:00:00Z 2010 10 2010-10-15T04:00:00Z   2014-01-18T17:18:17Z 2010-25950 0 0 0900006480b7011a
IRS-2010-0022-0815 IRS User Fees Relating to Enrollment and Preparer Tax Identification Numbers IRS-2010-0022 User Fees Relating to Enrollment and Preparer Tax Identification Numbers Rule   2010-09-30T04:00:00Z 2010 9 2010-09-30T04:00:00Z   2014-01-18T17:07:47Z 2010-24652 0 0 0900006480b63864
IRS-2010-0009-0292 IRS Furnishing Identifying Number of Tax Return Preparer IRS-2010-0009 Furnishing Identifying Number of Tax Return Preparer Rule   2010-09-30T04:00:00Z 2010 9 2010-09-30T04:00:00Z   2014-01-18T17:09:59Z 2010-24653 0 0 0900006480b638f6
IRS-2010-0025-0005 IRS Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction Rule   2010-09-20T04:00:00Z 2010 9 2010-09-20T04:00:00Z   2014-01-17T21:35:18Z C1-2010-20060 0 0 0900006480b532fb
IRS-2007-0082-0012 IRS Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 Exclusions from Gross Income of Foreign Corporations Rule   2010-09-17T04:00:00Z 2010 9 2010-09-17T04:00:00Z   2014-01-18T19:33:15Z 2010-23185 0 0 0900006480b51e0e
IRS-2010-0025-0003 IRS Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations, etc.; Correction Rule   2010-09-14T04:00:00Z 2010 9 2010-09-14T04:00:00Z   2014-01-18T17:11:28Z 2010-22792 0 0 0900006480b4ea09
IRS-2010-0028-0002 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities IRS-2010-0028 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, etc. Rule   2010-08-26T04:00:00Z 2010 8 2010-08-26T04:00:00Z   2014-01-18T16:57:33Z 2010-21049 0 0 0900006480b3b42d
IRS-2007-0086-0007 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   2010-08-25T04:00:00Z 2010 8 2010-08-25T04:00:00Z   2014-01-18T19:27:20Z C1-2010-21045 0 0 0900006480b3a52c
IRS-2007-0086-0008 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   2010-08-25T04:00:00Z 2010 8 2010-08-25T04:00:00Z   2014-01-18T19:32:34Z C1-2010-21046 0 0 0900006480b39c6d
IRS-2008-0007-0008 IRS Limitations on Setoffs under Sections 6402 and 6411 IRS-2008-0007 Clarification to Section 6411 Regulations Rule   2010-08-24T04:00:00Z 2010 8 2010-08-24T04:00:00Z   2014-01-18T19:42:37Z 2010-20916 0 0 0900006480b38b7a
IRS-2009-0032-0035 IRS Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions IRS-2009-0032 Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions Rule   2010-08-16T04:00:00Z 2010 8 2010-08-16T04:00:00Z   2014-01-18T16:58:38Z 2010-20200 0 0 0900006480b31799
IRS-2010-0024-0002 IRS APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 Application of Section 108(i) to Partnerships and S Corporations Rule   2010-08-13T04:00:00Z 2010 8 2010-08-13T04:00:00Z   2014-01-18T16:58:38Z 2010-20058 0 0 0900006480b2f890
IRS-2010-0025-0001 IRS Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions Rule   2010-08-13T04:00:00Z 2010 8 2010-08-13T04:00:00Z   2014-01-18T16:58:37Z 2010-20060 0 0 0900006480b2f7fb
IRS-2010-0016-0002 IRS Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements: ProhibitedTax Shelter Transactions; Return and Time for Filing IRS-2010-0016 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, etc.; Corrections Rule   2010-08-04T04:00:00Z 2010 8 2010-08-04T04:00:00Z   2014-01-18T16:58:01Z 2010-19097 0 0 0900006480b28d65
IRS-2010-0027-0001 IRS Extended Carryback of Losses to or from Consolidated Groups: Correction IRS-2010-0027 Extended Carryback of Losses to or from Consolidated Groups: Correction Rule Final Rule 2010-07-30T04:00:00Z 2010 7 2010-07-30T04:00:00Z   2024-11-07T22:23:07Z 2010-18677 1 0 0900006480b247a8
IRS-2007-0086-0009 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   2010-07-30T04:00:00Z 2010 7 2010-07-30T04:00:00Z   2014-01-17T21:33:33Z 2010-18678 0 0 0900006480b246f6
IRS-2007-0105-0007 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 Build-in Gains and Losses Under Section 382(h); Correction Rule   2010-07-28T04:00:00Z 2010 7 2010-07-28T04:00:00Z   2014-01-18T16:58:00Z 2010-18270 0 0 0900006480b22537
IRS-2010-0021-0001 IRS Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes under the Patient Protection and Affordable Care Act IRS-2010-0021 Group Health Plans and Health Insurance Issuers: Internal Claims and Appeals and External Review Processes under the Patient Protection and Affordable Care Act Rule   2010-07-23T04:00:00Z 2010 7 2010-07-23T04:00:00Z 2010-09-22T03:59:59Z 2014-01-18T16:57:59Z 2010-18043 0 0 0900006480b1f89d
IRS-2010-0017-0002 IRS Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the PatientProtection and Affordable Care Act IRS-2010-0017 Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services; etc. Rule   2010-07-19T04:00:00Z 2010 7 2010-07-19T04:00:00Z 2010-09-18T03:59:59Z 2014-01-17T21:33:30Z 2010-17242 0 0 0900006480b1c685
IRS-2010-0016-0001 IRS Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements: ProhibitedTax Shelter Transactions; Return and Time for Filing IRS-2010-0016 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements: ProhibitedTax Shelter Transactions; Return and Time for Filing Rule   2010-07-06T04:00:00Z 2010 7 2010-07-06T04:00:00Z   2014-01-17T21:33:28Z 2010-16237 0 0 0900006480b138f4
IRS-2010-0015-0002 IRS Requirements for Group Health Plans and Health Insurance Issuers under the Patient Protection and Affordable Care Act IRS-2010-0015 Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and PatientProtections Rule   2010-06-28T04:00:00Z 2010 6 2010-06-28T04:00:00Z 2010-08-28T03:59:59Z 2014-01-17T21:33:27Z 2010-15278 0 0 0900006480b0b9be
IRS-2010-0014-0002 IRS Extended Carryback of Losses to or From a Consolidated Group IRS-2010-0014 Extended Carryback of Losses to or from a Consolidated Group Rule   2010-06-23T04:00:00Z 2010 6 2010-06-23T04:00:00Z   2014-01-17T21:33:27Z 2010-15087 0 0 0900006480b08a5e
IRS-2010-0010-0001 IRS Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Afforable Care Act IRS-2010-0010 Group Health Plans and Health Insurance Coverage: Interim Final Rules for Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act Rule Final Rule 2010-06-17T04:00:00Z 2010 6 2010-06-17T04:00:00Z 2010-08-17T03:59:59Z 2014-12-12T03:06:42Z 2010-14488 0 0 0900006480b03a71
IRS-2007-0070-0008 IRS Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions IRS-2007-0070 Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code Rule   2010-06-16T04:00:00Z 2010 6 2010-06-16T04:00:00Z   2014-01-17T21:33:10Z 2010-14536 0 0 0900006480b02bb5
IRS-2007-0105-0006 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   2010-06-16T04:00:00Z 2010 6 2010-06-16T04:00:00Z   2014-01-17T21:33:09Z 2010-14431 0 0 0900006480b02b72
IRS-2010-0013-0002 IRS Indoor Tanning Services; Cosmetic Services; Excise Taxes IRS-2010-0013 Indoor Tanning Services; Cosmetic Services; Excise Taxes Rule   2010-06-15T04:00:00Z 2010 6 2010-06-15T04:00:00Z   2014-01-17T21:33:09Z 2010-14398 0 0 0900006480b0292b
IRS-2008-0022-0002 IRS Contributed Property IRS-2008-0022 Contributed Property Rule   2010-06-09T04:00:00Z 2010 6 2010-06-09T04:00:00Z   2014-01-17T21:33:08Z 2010-13790 0 0 0900006480afeb7c
IRS-2008-0071-0011 IRS Qualified Nonpersonal Use Vehicles IRS-2008-0071 Qualified Nonpersonal Use Vehicles Rule Final Rule 2010-05-19T04:00:00Z 2010 5 2010-05-19T04:00:00Z   2011-06-11T16:33:55Z 2010-11767 0 0 0900006480af0a4a
IRS-2008-0004-0014 IRS Diversification Requirements for Certain Defined Contribution Plans IRS-2008-0004 Diversification Requirements for Certain Defined Contribution Plans Rule Final Rule 2010-05-19T04:00:00Z 2010 5 2010-05-19T04:00:00Z   2011-06-11T16:33:10Z 2010-11924 0 0 0900006480af096d
IRS-2010-0011-0002 IRS Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act IRS-2010-0011 Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26, etc. Rule Final Rule 2010-05-13T04:00:00Z 2010 5 2010-05-13T04:00:00Z 2010-08-12T03:59:59Z 2011-06-11T16:34:52Z 2010-11391 0 0 0900006480aecb38
IRS-2007-0072-0008 IRS Section 6011 Regulations IRS-2007-0072 AJCA Modifications to the Section 6011 Regulations; Correction Rule Final Rule 2010-05-11T04:00:00Z 2010 5 2010-05-11T04:00:00Z   2011-06-11T16:32:30Z 2010-11079 0 0 0900006480aeb18d
IRS-2007-0072-0007 IRS Section 6011 Regulations IRS-2007-0072 AJCA Modifications to the Section 6011 Regulations; Correction Rule Final Rule 2010-05-11T04:00:00Z 2010 5 2010-05-11T04:00:00Z   2011-06-11T16:32:30Z 2010-11078 0 0 0900006480aeb15d
IRS-2008-0068-0009 IRS Travel Expenses of State Legislators IRS-2008-0068 Travel Expenses of State Legislators Rule Final Rule 2010-04-08T04:00:00Z 2010 4 2010-04-08T04:00:00Z   2011-06-11T16:33:54Z 2010-07932 0 0 0900006480ad28af
IRS-2008-0009-0010 IRS Employment Tax Adjustments IRS-2008-0009 Employment Taxes and Collection of Income Tax at Source; CFR Correction Rule Final Rule 2010-03-30T04:00:00Z 2010 3 2010-03-30T04:00:00Z   2010-03-30T16:16:43Z 2010-07093 0 0 0900006480acc262
IRS-2007-0082-0011 IRS Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 Exclusions From Gross Income of Foreign Corporations; CFR Correction Rule   2010-03-30T04:00:00Z 2010 3 2010-03-30T04:00:00Z   2014-01-18T19:26:57Z 2010-07092 0 0 0900006480acc1a6
IRS-2008-0006-0043 IRS Consolidated Returns; Intercompany Obligations IRS-2008-0006 Consolidated Returns; Intercompany Obligations; CFR Correction Rule Final Rule 2010-03-30T04:00:00Z 2010 3 2010-03-30T04:00:00Z   2010-03-30T15:47:25Z 2010-07094 0 0 0900006480acc212
IRS-2008-0023-0004 IRS Treatment of Overall Foreign and Domestic Losses IRS-2008-0023 Treatment of Overall Foreign and Domestic Losses; CFR Correction Rule Final Rule 2010-03-23T04:00:00Z 2010 3 2010-03-23T04:00:00Z   2010-03-24T18:46:35Z 2010-06462 0 0 0900006480ac61c5
IRS-2009-0026-0005 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2009-0026 Determination of Interest Expense Deduction of Foreign Corporations; CFR Correction Rule Final Rule 2010-03-23T04:00:00Z 2010 3 2010-03-23T04:00:00Z   2010-03-24T18:37:22Z 2010-06463 0 0 0900006480ac60e4
IRS-2007-0020-0013 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock; Correction Rule Final Rule 2010-03-05T05:00:00Z 2010 3 2010-03-05T05:00:00Z   2014-01-17T21:32:55Z 2010-04756 0 0 0900006480ab5f79
IRS-2010-0007-0001 IRS Reduced 2009 Estimated Income Tax Payments for Individulas With Small Business Income IRS-2010-0007 Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income Rule Final Rule 2010-03-01T05:00:00Z 2010 3 2010-03-01T05:00:00Z   2011-06-11T16:34:50Z 2010-04126 0 0 0900006480ab0ca3
IRS-2009-0039-0003 IRS Use of Controlled Corporations To Avoid the Application of Section 304 IRS-2009-0039 Use of Controlled Corporations To Avoid the Application of Section 304; Correction Rule   2010-02-26T05:00:00Z 2010 2 2010-02-26T05:00:00Z   2011-06-11T16:34:47Z 2010-03927 0 0 0900006480aaf3a4
IRS-2010-0001-0005 IRS Amendments to the Section 7216 Regulations - Disclosure or Use of Information by Preparers of Returns IRS-2010-0001 Amendments to the Section 7216 Regulations: Disclosure or Use of Information by Preparers of Returns; Correction Rule Final Rule 2010-02-08T05:00:00Z 2010 2 2010-02-08T05:00:00Z   2011-06-11T16:34:48Z 2010-02611 0 0 0900006480a8fac5
IRS-2009-0008-0120 IRS Request for Information for Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRS-2009-0008 Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 Rule Final Rule 2010-02-02T05:00:00Z 2010 2 2010-02-02T05:00:00Z 2010-05-04T03:59:59Z 2011-06-11T16:34:27Z 2010-02167 0 0 0900006480a89877
IRS-2009-0038-0002 IRS Corporate Reorganizations: Distributions Under Sections 368(a)(1)(D) & 354(b)(1)(B) IRS-2009-0038 Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction Rule Final Rule 2010-01-20T05:00:00Z 2010 1 2010-01-20T05:00:00Z   2011-06-11T16:34:47Z 2010-00869 0 0 0900006480a80382
IRS-2009-0038-0003 IRS Corporate Reorganizations: Distributions Under Sections 368(a)(1)(D) & 354(b)(1)(B) IRS-2009-0038 Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction Rule Final Rule 2010-01-20T05:00:00Z 2010 1 2010-01-20T05:00:00Z   2011-06-11T16:34:46Z 2010-00866 0 0 0900006480a80384
IRS-2009-0021-0007 IRS Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization IRS-2009-0021 Modification to Consolidated Return Regulation: Permitting an Election to Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization Rule Final Rule 2010-01-13T05:00:00Z 2010 1 2010-01-13T05:00:00Z   2011-06-11T16:34:37Z 2010-00416 0 0 0900006480a7c466
IRS-2010-0001-0002 IRS Amendments to the Section 7216 Regulations - Disclosure or Use of Information by Preparers of Returns IRS-2010-0001 Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns Rule Final Rule 2010-01-04T05:00:00Z 2010 1 2010-01-04T05:00:00Z   2011-06-11T16:34:48Z E9-31115 0 0 0900006480a75fb0

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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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