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95 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2011 sorted by posted_date descending

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posted_year 1

  • 2011 · 95 ✖

document_type 1

  • Rule · 95 ✖

agency_id 1

  • IRS · 95 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2007-0114-0036 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property Rule Temporary Rule 2011-12-27T05:00:00Z 2011 12 2011-12-27T05:00:00Z   2014-01-17T21:41:15Z 2011-32024 0 0 0900006480f8981f
IRS-2011-0050-0002 IRS Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method IRS-2011-0050 Use of Differential Income Stream as Consideration in Assessing Best Method Rule Final Rule 2011-12-23T05:00:00Z 2011 12 2011-12-23T05:00:00Z   2014-01-18T16:58:31Z 2011-32728 0 0 0900006480f888be
IRS-2007-0046-0021 IRS Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 IRS-2007-0046 Section 482; Methods to Determine Taxable Income in Connection with Cost Sharing Arrangement Rule Final Rule 2011-12-22T05:00:00Z 2011 12 2011-12-22T05:00:00Z   2014-01-17T21:20:31Z 2011-32458 0 0 0900006480f87c2d
IRS-2011-0032-0014 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties under Section 6695 Rule Final Rule 2011-12-20T05:00:00Z 2011 12 2011-12-20T05:00:00Z   2014-01-18T18:21:37Z 2011-32487 0 0 0900006480f864f3
IRS-2008-0085-0006 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income Rule Final Rule 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z   2014-01-17T20:37:41Z 2011-32394 0 0 0900006480f85a40
IRS-2007-0103-0003 IRS Guidance under section 368 regarding the measurement of continuity of interest. IRS-2007-0103 Corporate Reorganizations: Guidance on Measurement of Continuity of Interest Rule Final Rule 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z   2014-01-17T20:37:41Z 2011-32078 0 0 0900006480f859ab
IRS-2011-0048-0001 IRS Reporting of Specified Foreign Financial Assets IRS-2011-0048 Reporting of Specified Foreign Financial Assets Rule Temporary Rule 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z   2014-01-17T20:37:41Z 2011-32263 0 0 0900006480f85978
IRS-2008-0107-0004 IRS Employers Annual Federal Tax Return and Modifications to the Deposit Rules IRS-2008-0107 Employer's Annual Federal Tax Return and Modifications to Deposit Rules Rule Final Rule 2011-12-14T05:00:00Z 2011 12 2011-12-14T05:00:00Z   2014-01-18T17:22:30Z 2011-32069 0 0 0900006480f82403
IRS-2008-0110-0002 IRS Conduit Financing Arrangements IRS-2008-0110 Conduit Financing Arrangements Rule Final Rule 2011-12-09T05:00:00Z 2011 12 2011-12-09T05:00:00Z   2014-01-17T21:19:54Z 2011-31672 0 0 0900006480f7ed19
IRS-2011-0036-0005 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member Federal Insurance Contributions Act and Federal Unemployment Tax Act Exceptions to Disregarded Entities; Correction Rule Correction 2011-12-06T05:00:00Z 2011 12 2011-12-06T05:00:00Z   2014-01-18T16:55:31Z 2011-31182 0 0 0900006480f7c51b
IRS-2011-0047-0001 IRS Treasury Inflation-Protected Securities Issued at a Premium IRS-2011-0047 Treasury Inflation-Protected Securities Issued at a Premium Rule   2011-12-05T05:00:00Z 2011 12 2011-12-05T05:00:00Z   2014-01-18T16:55:30Z 2011-31179 0 0 0900006480f7b5b6
IRS-2008-0098-0008 IRS Target Populations Under Section 45D(e)(2) IRS-2008-0098 Targeted Populations Under Section 45D(e)(2) Rule   2011-12-05T05:00:00Z 2011 12 2011-12-05T05:00:00Z   2014-01-18T16:55:30Z 2011-31169 0 0 0900006480f7b651
IRS-2011-0030-0038 IRS User Fees: Registered Tax Return Preparer Competency Examination and Fingerprinting Participants, etc. IRS-2011-0030 User Fee to Take the Registered Tax Return Preparer Competency Examination Rule Final Rule 2011-11-25T05:00:00Z 2011 11 2011-11-25T05:00:00Z   2014-01-17T22:01:28Z 2011-30388 0 0 0900006480f7356f
IRS-2011-0034-0003 IRS Deduction for Qualified Film and Television Production Costs IRS-2011-0034 Deduction for Qualified Film and Television Production Costs: Correction Rule   2011-11-18T05:00:00Z 2011 11 2011-11-18T05:00:00Z   2014-01-18T17:28:05Z 2011-29922 0 0 0900006480f6f5c9
IRS-2011-0036-0004 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction Rule Correction 2011-11-17T05:00:00Z 2011 11 2011-11-17T05:00:00Z   2014-01-18T17:22:30Z 2011-29560 0 0 0900006480f6e5f5
IRS-2008-0106-0008 IRS SECTION 108(e)(8) APPLICATION TO PARTNERSHIPS IRS-2008-0106 Application of Section 108(e)(8) to Indebtedness Satisfied by a Partnership Interest Rule Final Rule 2011-11-17T05:00:00Z 2011 11 2011-11-17T05:00:00Z   2014-01-18T17:22:30Z 2011-29553 0 0 0900006480f6e697
IRS-2009-0019-0004 IRS GENERATION-SKIPPING TRANSFERS SEC. 6011REGULATIONS & AMENDMENTS TO THE SEC. 6112 REGULATIONS IRS-2009-0019 Generation-Skipping Transfers Rule Final Rule 2011-11-14T05:00:00Z 2011 11 2011-11-14T05:00:00Z   2014-01-17T21:39:33Z 2011-29313 0 0 0900006480f6bc64
IRS-2011-0036-0003 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities: Correction Rule Correction 2011-11-10T05:00:00Z 2011 11 2011-11-10T05:00:00Z   2014-01-17T21:39:33Z 2011-29087 0 0 0900006480f69c7c
IRS-2009-0009-0006 IRS Section 2036- Graduated Retained Interests IRS-2009-0009 Graduated Retained Interests Rule Final Rule 2011-11-08T05:00:00Z 2011 11 2011-11-08T05:00:00Z   2014-01-17T21:39:32Z 2011-28824 0 0 0900006480f68211
IRS-2011-0036-0002 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities Rule Final Rule 2011-11-01T04:00:00Z 2011 11 2011-11-01T04:00:00Z   2014-01-18T17:21:52Z 2011-28176 0 0 0900006480f63cc4
IRS-2009-0020-0006 IRS Disregarded Entities And Excise Taxes IRS-2009-0020 Disregarded Entities; Excise Taxes and Employment Taxes Rule Final Rule 2011-10-26T04:00:00Z 2011 10 2011-10-26T04:00:00Z   2014-01-18T17:21:51Z 2011-27720 0 0 0900006480f5cb7e
IRS-2008-0112-0007 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 Rule Final Rule 2011-10-20T04:00:00Z 2011 10 2011-10-20T04:00:00Z   2014-01-17T21:39:29Z 2011-27240 0 0 0900006480f56bd2
IRS-2011-0034-0002 IRS Deduction for Qualified Film and Television Production Costs IRS-2011-0034 Deduction for Qualified Film and Television Production Costs Rule Final Rule 2011-10-19T04:00:00Z 2011 10 2011-10-19T04:00:00Z   2014-01-17T21:39:28Z 2011-26973 0 0 0900006480f55c1f
IRS-2011-0027-0003 IRS Timely Mailing Treated as Timely Filing IRS-2011-0027 Timely Mailing Treated as Timely Filing Rule Final Rule 2011-10-11T04:00:00Z 2011 10 2011-10-11T04:00:00Z   2014-01-18T17:21:48Z 2011-26187 0 0 0900006480f50245
IRS-2008-0096-0007 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990; Correction Rule Correction 2011-10-06T04:00:00Z 2011 10 2011-10-06T04:00:00Z   2014-01-17T21:39:22Z 2011-25776 0 0 0900006480f4d3e1
IRS-2008-0096-0008 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990; Correction Rule Correction 2011-10-06T04:00:00Z 2011 10 2011-10-06T04:00:00Z   2014-01-17T21:39:23Z 2011-25773 0 0 0900006480f4d45c
IRS-2011-0027-0002 IRS Timely Mailing Treated as Timely Filing IRS-2011-0027 Timely Mailing Treated as Timely Filing; Correction Rule Correction 2011-10-06T04:00:00Z 2011 10 2011-10-06T04:00:00Z   2014-01-17T21:39:22Z 2011-25616 0 0 0900006480f4d407
IRS-2007-0070-0010 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 Correction 2011-10-05T04:00:00Z 2011 10 2011-10-05T04:00:00Z   2014-01-17T21:39:22Z C1-2011-21164 0 0 0900006480f4c198
IRS-2007-0026-0005 IRS Section 181--Deduction for Qualified Film and Television Production Costs IRS-2007-0026 Deduction for Qualified Film and Television Production Costs Rule Final Rule 2011-09-30T04:00:00Z 2011 9 2011-09-30T04:00:00Z   2014-01-18T17:21:48Z 2011-24930 0 0 0900006480f45a23
IRS-2007-0026-0006 IRS Section 181--Deduction for Qualified Film and Television Production Costs IRS-2007-0026 Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code Rule   2011-09-29T00:00:00Z 2011 9     2014-01-18T17:21:48Z   0 1 0900006480f42a45
IRS-2011-0025-0003 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee; Correction Rule Correction 2011-09-28T04:00:00Z 2011 9 2011-09-28T04:00:00Z   2014-01-17T21:39:21Z 2011-24903 0 0 0900006480f4005c
IRS-2011-0025-0004 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee; Correction Rule Correction 2011-09-28T04:00:00Z 2011 9 2011-09-28T04:00:00Z   2014-01-17T21:39:21Z 2011-24913 0 0 0900006480f40135
IRS-2011-0025-0005 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee; Correction Rule Correction 2011-09-28T04:00:00Z 2011 9 2011-09-28T04:00:00Z   2014-01-17T21:39:21Z 2011-24911 0 0 0900006480f4013b
IRS-2008-0074-0005 IRS Elections regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses IRS-2008-0074 Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, etc.; Correction Rule Correction 2011-09-15T04:00:00Z 2011 9 2011-09-15T04:00:00Z   2014-01-18T19:46:12Z 2011-23598 0 0 0900006480f1c60e
IRS-2008-0096-0006 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990 Rule Final Rule 2011-09-08T04:00:00Z 2011 9 2011-09-08T04:00:00Z   2014-01-18T17:21:16Z 2011-22614 0 0 0900006480f13f2f
IRS-2008-0097-0004 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 Failure to Include Information Required to be Disclosed with Respect to a Reportable Transaction Rule Final Rule 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z   2014-01-18T19:52:48Z 2011-22853 0 0 0900006480f12fd9
IRS-2009-0022-0015 IRS Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes IRS-2009-0022 Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction Rule Correction 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z   2014-01-18T19:52:48Z 2011-22739 0 0 0900006480f13017
IRS-2009-0022-0014 IRS Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes IRS-2009-0022 Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction Rule Correction 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z   2014-01-18T19:52:48Z 2011-22738 0 0 0900006480f12fea
IRS-2011-0018-0005 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correction Rule Correction 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:43Z 2011-22067 0 0 0900006480f08cdf
IRS-2011-0018-0006 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correction Rule Final Rule 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:43Z 2011-22066 0 0 0900006480f08cf3
IRS-2007-0151-0004 IRS Possible Update and Revision of section 1.381-(C)(5) IRS-2007-0151 Methods of Accounting Used by Corporations that Acquire Assets of Other Corporations: Correction Rule Correction 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:42Z 2011-22051 0 0 0900006480f08ccb
IRS-2011-0018-0004 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correcting Amendment Rule Correction 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:42Z 2011-22065 0 0 0900006480f08ca6
IRS-2011-0018-0007 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correction Rule Correction 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:43Z 2011-22064 0 0 0900006480f09127
IRS-2008-0075-0004 IRS Election to Expense Certain Refieries IRS-2008-0075 Election to Expense Certain Refineries Rule Final Rule 2011-08-23T04:00:00Z 2011 8 2011-08-23T04:00:00Z   2014-01-18T17:20:36Z 2011-21408 0 0 0900006480eea0dc
IRS-2011-0027-0001 IRS Timely Mailing Treated as Timely Filing IRS-2011-0027 Timely Mailing Treated as Timely Filing Rule Final Rule 2011-08-23T04:00:00Z 2011 8 2011-08-23T04:00:00Z   2014-01-18T17:20:36Z 2011-21416 0 0 0900006480eea031
IRS-2007-0070-0009 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 Final Rule 2011-08-22T04:00:00Z 2011 8 2011-08-22T04:00:00Z   2014-01-17T21:39:20Z 2011-21164 0 0 0900006480ee8437
IRS-2009-0022-0013 IRS Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes IRS-2009-0022 Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes Rule Final Rule 2011-08-19T04:00:00Z 2011 8 2011-08-19T04:00:00Z   2014-01-18T17:21:15Z 2011-21154 0 0 0900006480ee5623
IRS-2011-0020-0003 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts: Correction Rule Correction 2011-08-19T04:00:00Z 2011 8 2011-08-19T04:00:00Z   2014-01-18T17:21:42Z 2011-21180 0 0 0900006480ee5695
IRS-2011-0020-0004 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts: Correction Rule Correction 2011-08-19T04:00:00Z 2011 8 2011-08-19T04:00:00Z   2014-01-18T17:21:15Z 2011-21179 0 0 0900006480ee5677
IRS-2011-0025-0002 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee Rule Final Rule 2011-08-18T04:00:00Z 2011 8 2011-08-18T04:00:00Z 2012-10-06T03:59:59Z 2014-01-18T17:21:41Z 2011-21011 0 0 0900006480ee43b7
IRS-2008-0074-0004 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 Final Rule 2011-08-17T04:00:00Z 2011 8 2011-08-17T04:00:00Z   2014-01-18T17:21:41Z 2011-20872 0 0 0900006480ee30c5
IRS-2009-0038-0004 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 2011-08-10T04:00:00Z 2011 8 2011-08-10T04:00:00Z   2014-01-17T21:38:59Z 2011-20224 0 0 0900006480edccf3
IRS-2009-0011-0004 IRS Use of Acturial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests IRS-2009-0011 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests Rule Final Rule 2011-08-10T04:00:00Z 2011 8 2011-08-10T04:00:00Z   2014-01-17T21:39:18Z 2011-19675 0 0 0900006480edcb6d
IRS-2010-0017-0038 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 Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under Patient Protection and Affordable Care Act: Amendment Rule Final Rule 2011-08-03T04:00:00Z 2011 8 2011-08-03T04:00:00Z 2011-10-01T03:59:59Z 2014-01-17T21:38:55Z 2011-19684 0 0 0900006480ed4a2a
IRS-2007-0151-0003 IRS Possible Update and Revision of section 1.381-(C)(5) IRS-2007-0151 Methods of Accounting Used by Corporations that Acquire Assets of Other Corporations Rule Final Rule 2011-08-01T04:00:00Z 2011 8 2011-08-01T04:00:00Z   2014-01-17T21:38:55Z 2011-19256 0 0 0900006480ed1e93
IRS-2009-0017-0006 IRS Election of Reduced Research Credit Under Section 280C(c)(3) IRS-2009-0017 Election of Reduced Research Credit Rule Final Rule 2011-07-27T04:00:00Z 2011 7 2011-07-27T04:00:00Z   2014-01-17T21:38:20Z 2011-18993 0 0 0900006480ecd3c5
IRS-2010-0021-0021 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; Correction Rule Correction 2011-07-26T04:00:00Z 2011 7 2011-07-26T04:00:00Z   2014-01-18T19:50:05Z 2011-18820 0 0 0900006480ecb6df
IRS-2008-0058-0006 IRS Basis of Property Received in Certain Nonrecognition Transactions IRS-2008-0058 Guidance under Section 956 for Determining Basis of Property Acquired in Certain Nonrecognition Transactions; Correction Rule Correction 2011-07-22T04:00:00Z 2011 7 2011-07-22T04:00:00Z   2014-01-18T19:49:26Z 2011-18469 0 0 0900006480ec950e
IRS-2011-0020-0005 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts Rule Final Rule 2011-07-22T04:00:00Z 2011 7 2011-07-22T04:00:00Z   2014-01-18T19:49:26Z 2011-18529 0 0 0900006480ec9596
IRS-2011-0012-0002 IRS HIGHWAY USE TAX; FILING & PAYMENT FOR TAXABLE PERIOD BEGINNING JULY 1, 2011 IRS-2011-0012 Highway Use Tax: Filing and Payment for Taxable Period Beginning July 1, 2011 Rule Final Rule 2011-07-20T04:00:00Z 2011 7 2011-07-20T04:00:00Z   2014-01-17T21:38:11Z 2011-18244 0 0 0900006480ec6f13
IRS-2008-0055-0006 IRS Determining the Amount of Taxes Paid for Purpposes of Section 901 IRS-2008-0055 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit Rule Final Rule 2011-07-18T04:00:00Z 2011 7 2011-07-18T04:00:00Z   2014-01-17T21:39:12Z 2011-17920 0 0 0900006480ec4459
IRS-2011-0018-0002 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit Rule Final Rule 2011-07-18T04:00:00Z 2011 7 2011-07-18T04:00:00Z   2014-01-17T21:39:12Z 2011-17916 0 0 0900006480ec43d5
IRS-2011-0017-0002 IRS Modification of Regulations under Dodd-Frank Wall Street Reform and Consumer Protection Act IRS-2011-0017 Modification of Regulations Under Dodd-Frank Wall Street Reform and Consumer Protection Act Rule Final Rule 2011-07-06T04:00:00Z 2011 7 2011-07-06T04:00:00Z   2014-01-18T17:20:01Z 2011-16856 0 0 0900006480eba115
IRS-2010-0021-0019 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 Rule Final Rule with Request for Comments 2011-06-24T04:00:00Z 2011 6 2011-06-24T04:00:00Z   2014-01-18T17:21:27Z 2011-15890 0 0 0900006480eb347f
IRS-2011-0014-0003 IRS Removal of the dual filing requirement for Form 5472 under Treas. Reg. § 1.6038A-2(d) and (e) IRS-2011-0014 Requirements for Taxpayers Filing Form 5472; Correction Rule Correction 2011-06-24T04:00:00Z 2011 6 2011-06-24T04:00:00Z   2014-01-18T17:20:41Z 2011-15943 0 0 0900006480eb3293
IRS-2011-0014-0004 IRS Removal of the dual filing requirement for Form 5472 under Treas. Reg. § 1.6038A-2(d) and (e) IRS-2011-0014 Requirements for Taxpayers Filing Form 5472; Correction Rule Correction 2011-06-24T04:00:00Z 2011 6 2011-06-24T04:00:00Z   2014-01-18T17:21:27Z 2011-15946 0 0 0900006480eb3405
IRS-2008-0058-0005 IRS Basis of Property Received in Certain Nonrecognition Transactions IRS-2008-0058 Guidance under Section 956 for Determining Basis of Property Acquired in Certain Nonrecognition Transactions Rule Final Rule 2011-06-24T04:00:00Z 2011 6 2011-06-24T04:00:00Z   2014-01-18T17:21:27Z 2011-15741 0 0 0900006480eb3492
IRS-2008-0072-0083 IRS Simplification of Extension Process IRS-2008-0072 Extension of Time for Filing Returns Rule Final Rule 2011-06-24T04:00:00Z 2011 6 2011-06-24T04:00:00Z   2014-01-18T17:21:27Z 2011-15902 0 0 0900006480eb3443
IRS-2011-0014-0001 IRS Removal of the dual filing requirement for Form 5472 under Treas. Reg. § 1.6038A-2(d) and (e) IRS-2011-0014 Requirements for Taxpayers Filing Form 5472 Rule Temporary Rule 2011-06-10T04:00:00Z 2011 6 2011-06-10T04:00:00Z   2014-01-18T17:20:00Z 2011-14468 0 0 0900006480e44639
IRS-2008-0048-0009 IRS Alternative Simplified Credit under Section 41(c)(5) IRS-2008-0048 Alternative Simplified Credit Rule Final Rule 2011-06-10T04:00:00Z 2011 6 2011-06-10T04:00:00Z   2014-01-18T17:20:00Z 2011-14407 0 0 0900006480e4469e
IRS-2008-0104-0199 IRS Witholding Under Internal Revenue Code Section 3402(t) IRS-2008-0104 Extension of Withholding to Certain Payments Made by Government Entities; Correction: Rule Final Rule 2011-06-07T04:00:00Z 2011 6 2011-06-07T04:00:00Z   2014-01-17T21:37:56Z 2011-13932 0 0 0900006480e3df7a
IRS-2009-0016-0003 IRS Taxpayer Assistance Orders IRS-2009-0016 Taxpayer Assistance Orders; Correction Rule Correction 2011-05-25T04:00:00Z 2011 5 2011-05-25T04:00:00Z   2014-01-18T17:19:58Z 2011-12791 0 0 0900006480e31be6
IRS-2008-0040-0004 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 or Securities in Certain Triangular Reorganizations Involving Foreign Corporations Rule Final Rule 2011-05-19T04:00:00Z 2011 5 2011-05-19T04:00:00Z   2014-01-17T21:37:54Z 2011-12279 0 0 0900006480d7a05a
IRS-2007-0126-0008 IRS Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 Reduction of Foreign Tax Credit Limitation Categories; Correction Rule   2011-05-12T04:00:00Z 2011 5 2011-05-12T04:00:00Z   2014-01-17T21:37:52Z 2011-11580 0 0 0900006480c756dd
IRS-2011-0009-0003 IRS Withholding on Payments by Government Entities to Persons Providing Property or Services IRS-2011-0009 Extension of Withholding to CertainPayments Made by Government Entities Rule   2011-05-09T00:00:00Z 2011 5     2014-01-17T21:37:37Z   0 1 0900006480c42bff
IRS-2008-0056-0005 IRS Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income. IRS-2008-0056 Modifications to Treatment of Aircraft and Vessel Leasing Income Rule   2011-05-06T04:00:00Z 2011 5 2011-05-06T04:00:00Z   2014-01-18T19:45:38Z 2011-11164 0 0 0900006480c4120d
IRS-2008-0065-0004 IRS Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien IRS-2008-0065 Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien; Correction Rule   2011-05-03T04:00:00Z 2011 5 2011-05-03T04:00:00Z   2014-01-18T17:19:39Z C1-2011-7933 0 0 0900006480c3e509
IRS-2010-0034-0019 IRS Specified Tax Return Preparers Required to File Individual Income Tax Returns Using MagneticMedia IRS-2010-0034 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction Rule   2011-04-22T04:00:00Z 2011 4 2011-04-22T04:00:00Z   2014-01-18T19:45:34Z 2011-09737 0 0 0900006480c35d17
IRS-2010-0036-0009 IRS User Fees Relating to Enrollment, Registered Tax Return Preparers, and Continuing Education Programs IRS-2010-0036 User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Rule   2011-04-19T04:00:00Z 2011 4 2011-04-19T04:00:00Z   2014-01-18T17:19:38Z 2011-09469 0 0 0900006480c30071
IRS-2008-0053-0008 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   2011-04-13T04:00:00Z 2011 4 2011-04-13T04:00:00Z   2014-01-18T17:19:37Z C1-2011-4846 0 0 0900006480c25e81
IRS-2009-0028-0003 IRS Clarification of Controlled Group Qualification Rules IRS-2009-0028 Clarification of Controlled Group Qualification Rules Rule   2011-04-11T04:00:00Z 2011 4 2011-04-11T04:00:00Z   2014-01-18T19:45:10Z 2011-08555 0 0 0900006480c21998
IRS-2007-0126-0007 IRS Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 Reduction of Foreign Tax Credit Limitation Categories under Section 904(d) Rule   2011-04-07T04:00:00Z 2011 4 2011-04-07T04:00:00Z   2014-01-18T17:19:31Z 2011-08229 0 0 0900006480c1de86
IRS-2008-0065-0002 IRS Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien IRS-2008-0065 Withdrawal of Regulations Related to Validity and Priority of Federal Tax Lien Rule   2011-04-04T04:00:00Z 2011 4 2011-04-04T04:00:00Z   2014-01-18T19:45:23Z 2011-07933 0 0 0900006480c1ae88
IRS-2009-0016-0002 IRS Taxpayer Assistance Orders IRS-2009-0016 Taxpayer Assistance Orders Rule   2011-04-01T04:00:00Z 2011 4 2011-04-01T04:00:00Z   2014-01-18T17:19:30Z 2011-07770 0 0 0900006480c18c49
IRS-2008-0053-0007 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   2011-03-31T04:00:00Z 2011 3 2011-03-31T04:00:00Z   2014-01-18T19:45:09Z 2011-07506 0 0 0900006480c15d2c
IRS-2010-0034-0018 IRS Specified Tax Return Preparers Required to File Individual Income Tax Returns Using MagneticMedia IRS-2010-0034 Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media Rule   2011-03-30T04:00:00Z 2011 3 2011-03-30T04:00:00Z   2014-01-18T17:19:30Z 2011-07571 0 0 0900006480c13adc
IRS-2008-0067-0004 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   2011-03-15T04:00:00Z 2011 3 2011-03-15T04:00:00Z   2014-01-17T21:37:51Z 2011-06111 0 0 0900006480c07f7d
IRS-2008-0053-0006 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   2011-03-04T05:00:00Z 2011 3 2011-03-04T05:00:00Z   2014-01-18T17:19:21Z 2011-04846 0 0 0900006480bff924
IRS-2008-0010-0003 IRS Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works IRS-2008-0010 Time and Manner for Electing Capital Asset Treatment for Certain Self-Created Musical Works Rule   2011-02-07T05:00:00Z 2011 2 2011-02-07T05:00:00Z   2014-01-17T21:37:49Z 2011-02549 0 0 0900006480bdd1b9
IRS-2008-0042-0006 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   2011-01-25T05:00:00Z 2011 1 2011-01-25T05:00:00Z   2014-01-18T19:45:06Z 2011-01408 0 0 0900006480bd1fa9
IRS-2008-0002-0040 IRS Hybrid retirement plans IRS-2008-0002 Hybrid Retirement Plans; Correction Rule   2011-01-25T05:00:00Z 2011 1 2011-01-25T05:00:00Z   2014-01-18T19:45:06Z C1-2010-25941 0 0 0900006480bd2053
IRS-2007-0147-0018 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; Correction Rule   2011-01-21T05:00:00Z 2011 1 2011-01-21T05:00:00Z   2014-01-17T21:37:48Z 2011-01215 0 0 0900006480bcfb09
IRS-2010-0012-0005 IRS Modifications of Debt Instruments IRS-2010-0012 Modifications of Debt Instruments Rule Final Rule 2011-01-07T05:00:00Z 2011 1 2011-01-07T05:00:00Z   2014-01-17T21:37:37Z 2011-00086 0 0 0900006480bc6dab
IRS-2010-0026-0037 IRS Electronic Funds Transfer of Depository Taxes: Public Hearing IRS-2010-0026 Electronic Funds Transfer of Depository Taxes; Correction Rule Final Rule 2011-01-06T05:00:00Z 2011 1 2011-01-06T05:00:00Z   2014-01-17T21:37:47Z 2010-33354 0 0 0900006480bc5f8f
IRS-2010-0026-0036 IRS Electronic Funds Transfer of Depository Taxes: Public Hearing IRS-2010-0026 Electronic Funds Transfer of Depository Taxes; Correction Rule Final Rule 2011-01-06T05:00:00Z 2011 1 2011-01-06T05:00:00Z   2014-01-17T21:37:47Z 2010-33357 0 0 0900006480bc5f79

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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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