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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

64 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2012 sorted by posted_date descending

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posted_year 1

  • 2012 · 64 ✖

document_type 1

  • Rule · 64 ✖

agency_id 1

  • IRS · 64 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2007-0062-0081 IRS Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated IRS-2007-0062 Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated Rule   2012-12-28T05:00:00Z 2012 12 2012-12-28T05:00:00Z   2014-01-18T19:53:25Z 2012-31050 0 0 090000648119dcfd
IRS-2011-0033-0003 IRS Removal of De Minimus Partner Rule in 1.704(b)(2)(III)(E) IRS-2011-0033 Partners Distributive Share Rule   2012-12-28T05:00:00Z 2012 12 2012-12-28T05:00:00Z   2014-01-18T19:53:25Z 2012-31155 0 0 090000648119de2d
IRS-2010-0001-0011 IRS Amendments to the Section 7216 Regulations - Disclosure or Use of Information by Preparers of Returns IRS-2010-0001 Disclosure or Use of Information by Preparers of Returns Rule   2012-12-28T05:00:00Z 2012 12 2012-12-28T05:00:00Z   2014-01-18T19:53:25Z 2012-31185 0 0 090000648119dd67
IRS-2009-0039-0004 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 Rule   2012-12-26T05:00:00Z 2012 12 2012-12-26T05:00:00Z   2014-01-18T19:53:34Z 2012-30967 0 0 090000648119a40d
IRS-2007-0114-0073 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   2012-12-19T05:00:00Z 2012 12 2012-12-19T05:00:00Z   2014-01-18T19:53:33Z 2012-30490 0 0 09000064811923fb
IRS-2007-0114-0072 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   2012-12-17T05:00:00Z 2012 12 2012-12-17T05:00:00Z   2014-01-18T19:53:24Z 2012-30252 0 0 090000648118f649
IRS-2011-0034-0005 IRS Deduction for Qualified Film and Television Production Costs IRS-2011-0034 Deduction for Qualified Film and Television Production Costs Rule   2012-12-07T05:00:00Z 2012 12 2012-12-07T05:00:00Z   2014-01-18T19:53:32Z 2012-29630 0 0 090000648118259b
IRS-2012-0006-0090 IRS Taxable Medical Devices IRS-2012-0006 Taxable Medical Devices Rule   2012-12-07T05:00:00Z 2012 12 2012-12-07T05:00:00Z   2014-01-18T19:53:32Z 2012-29628 0 0 09000064811824dd
IRS-2011-0028-0029 IRS Fees on Health Insurance and Self-insured Plans IRS-2011-0028 Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust Fund Rule   2012-12-06T05:00:00Z 2012 12 2012-12-06T05:00:00Z   2014-01-18T19:53:31Z 2012-29325 0 0 0900006481180cf2
IRS-2012-0032-0013 IRS Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor In Bankruptcy IRS-2012-0032 Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy Rule   2012-11-08T05:00:00Z 2012 11 2012-11-08T05:00:00Z   2014-01-18T19:53:23Z 2012-27336 0 0 090000648116294d
IRS-2012-0046-0001 IRS Discharge of Liens; Redemption by United States IRS-2012-0046 Discharge of Liens; Redemption by United States; CFR Correction Rule   2012-10-18T04:00:00Z 2012 10 2012-10-18T04:00:00Z   2014-01-18T19:53:21Z 2012-25795 0 0 0900006481146ba9
IRS-2011-0011-0020 IRS New Markets Tax Credit Non-Real Estate Investments IRS-2011-0011 New Markets Tax Credit Non-Real Estate Investments Rule   2012-09-28T04:00:00Z 2012 9 2012-09-28T04:00:00Z   2014-01-18T19:53:19Z 2012-23985 0 0 090000648112c760
IRS-2012-0041-0003 IRS Integrated Hedging Transactions of Qualifying Debt IRS-2012-0041 Integrated Hedging Transactions of Qualifying Debt Rule   2012-09-17T04:00:00Z 2012 9 2012-09-17T04:00:00Z   2014-01-18T19:53:17Z C1-2012-21986 0 0 090000648111986a
IRS-2011-0002-0006 IRS Property Traded on Established Market IRS-2011-0002 Property Traded on an Established Market Rule   2012-09-13T04:00:00Z 2012 9 2012-09-13T04:00:00Z   2014-01-18T19:53:17Z 2012-22526 0 0 0900006481114d1b
IRS-2012-0041-0002 IRS Integrated Hedging Transactions of Qualifying Debt IRS-2012-0041 Integrated Hedging Transactions of Qualifying Debt Rule   2012-09-06T04:00:00Z 2012 9 2012-09-06T04:00:00Z   2014-01-18T19:53:16Z 2012-21986 0 0 0900006481109359
IRS-2012-0002-0025 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources within the United States; Amendment Correction Rule   2012-08-31T04:00:00Z 2012 8 2012-08-31T04:00:00Z   2014-01-18T19:53:15Z 2012-21497 0 0 09000064810fd6ee
IRS-2007-0093-0011 IRS Entertainment Expense Disallowance IRS-2007-0093 Deductions for Entertainment Use of Business Aircraft; Correction Rule   2012-08-21T04:00:00Z 2012 8 2012-08-21T04:00:00Z   2014-01-18T17:22:00Z 2012-20436 0 0 09000064810e6b8c
IRS-2007-0093-0010 IRS Entertainment Expense Disallowance IRS-2007-0093 Deductions for Entertainment Use of Business Aircraft Rule   2012-08-01T04:00:00Z 2012 8 2012-08-01T04:00:00Z   2014-01-18T17:21:59Z 2012-18693 0 0 09000064810bc4e6
IRS-2012-0035-0003 IRS Disregarded Entities and the Indoor Tanning Services Excise Tax IRS-2012-0035 Disregarded Entities and Indoor Tanning Services Excise Tax: Correction Rule   2012-07-24T04:00:00Z 2012 7 2012-07-24T04:00:00Z   2014-01-18T17:22:32Z 2012-17959 0 0 09000064810abce9
IRS-2011-0024-0211 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit Rule   2012-07-13T04:00:00Z 2012 7 2012-07-13T04:00:00Z   2014-01-18T17:21:57Z C1-2012-12421 0 0 0900006481093563
IRS-2011-0024-0210 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit; Correction Rule   2012-07-12T04:00:00Z 2012 7 2012-07-12T04:00:00Z   2014-01-18T19:53:14Z 2012-16986 0 0 0900006481088fd6
IRS-2011-0024-0209 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit; Correction Rule   2012-07-12T04:00:00Z 2012 7 2012-07-12T04:00:00Z   2014-01-18T19:53:13Z 2012-16985 0 0 0900006481088f58
IRS-2012-0035-0001 IRS Disregarded Entities and the Indoor Tanning Services Excise Tax IRS-2012-0035 Disregarded Entities and the Indoor Tanning Services Excise Tax Rule   2012-06-25T04:00:00Z 2012 6 2012-06-25T04:00:00Z   2014-01-18T17:21:56Z 2012-15422 0 0 09000064810637fb
IRS-2012-0034-0001 IRS Treatment of Overall Foreign and Domestic Losses IRS-2012-0034 Treatment of Overall Foreign and Domestic Losses Rule   2012-06-22T04:00:00Z 2012 6 2012-06-22T04:00:00Z   2014-01-18T17:21:55Z 2012-15230 0 0 090000648105f056
IRS-2009-0021-0008 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 Permission for Election to Treat Liquidation of Target, Followed by Recontribution to New Target, as Cross-Chain Reorganization Rule   2012-06-20T04:00:00Z 2012 6 2012-06-20T04:00:00Z   2014-01-17T21:39:36Z 2012-14979 0 0 09000064810593dd
IRS-2012-0030-0002 IRS Portability of a Deceased Spousal Unused Exclusion Amount IRS-2012-0030 Portability of a Deceased Spousal Unused Exclusion Amount Rule   2012-06-18T04:00:00Z 2012 6 2012-06-18T04:00:00Z   2014-01-18T17:21:55Z 2012-14781 0 0 090000648104fbde
IRS-2012-0025-0002 IRS Substantial Business Activities IRS-2012-0025 Substantial Business Activities Rule   2012-06-12T04:00:00Z 2012 6 2012-06-12T04:00:00Z   2014-01-18T17:22:31Z 2012-14226 0 0 0900006481043353
IRS-2009-0013-0003 IRS Guidance Under Section 7874 Regarding Surrogate Foreign Corporations IRS-2009-0013 Surrogate Foreign Corporations Rule Final Rule 2012-06-12T04:00:00Z 2012 6 2012-06-12T04:00:00Z   2014-01-18T17:22:31Z 2012-14237 0 0 0900006481043259
IRS-2011-0024-0205 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit Rule   2012-05-23T04:00:00Z 2012 5 2012-05-23T04:00:00Z 2012-08-22T03:59:59Z 2014-01-17T21:35:14Z 2012-12421 0 0 0900006481019d5b
IRS-2012-0021-0002 IRS Modifications to Definition of United States Property IRS-2012-0021 Modifications to Definition of United States Property Rule Final Rule 2012-05-11T04:00:00Z 2012 5 2012-05-11T04:00:00Z   2014-01-17T21:33:21Z 2012-11329 0 0 090000648100adbc
IRS-2009-0010-0006 IRS Allocation and Reporting of Mortgage Insurance Premiums IRS-2009-0010 Allocation of Mortgage Insurance Premiums Rule Final Rule 2012-05-07T04:00:00Z 2012 5 2012-05-07T04:00:00Z   2014-01-18T17:21:54Z 2012-10937 0 0 09000064810065a7
IRS-2007-0115-0018 IRS Section 42 Qualified Contract Provisions IRS-2007-0115 Section 42 Qualified Contract Provisions Rule Final Rule 2012-05-03T04:00:00Z 2012 5 2012-05-03T04:00:00Z   2014-01-18T17:17:38Z 2012-10638 0 0 09000064810042f8
IRS-2012-0016-0001 IRS Removal of Regulations Requiring 3% Withholding by Government Entities IRS-2012-0016 Removal of Regulations Requiring 3% Withholding by Government Entities Rule Final Rule 2012-04-25T04:00:00Z 2012 4 2012-04-25T04:00:00Z   2014-01-17T21:39:34Z 2012-09887 0 0 0900006480ffb01f
IRS-2009-0004-0007 IRS Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1) IRS-2009-0004 Treatment of Gain Recognized with Respect to Stock in Certain Foreign Corporations Upon Distributions Rule Final Rule 2012-04-24T04:00:00Z 2012 4 2012-04-24T04:00:00Z   2014-01-18T19:27:11Z 2012-09760 0 0 0900006480ff736c
IRS-2011-0001-0099 IRS Guidance on Reporting Interest Paid to Nonresident Aliens IRS-2011-0001 Guidance on Reporting Interest Paid to Nonresident Aliens Rule Final Rule 2012-04-19T04:00:00Z 2012 4 2012-04-19T04:00:00Z   2014-01-17T21:33:20Z 2012-09520 0 0 0900006480ff4050
IRS-2008-0110-0003 IRS Conduit Financing Arrangements IRS-2008-0110 Conduit Financing Arrangements; Correction Rule Correction 2012-04-16T04:00:00Z 2012 4 2012-04-16T04:00:00Z   2014-01-18T19:27:52Z 2012-08993 0 0 0900006480ff1588
IRS-2008-0054-0006 IRS Guidance Under Sections 642 and 643 (Income Ordering Rules) IRS-2008-0054 Guidance under Sections 642 and 643 (Income Ordering Rules) Rule Final Rule 2012-04-16T04:00:00Z 2012 4 2012-04-16T04:00:00Z   2014-01-18T19:27:52Z 2012-08996 0 0 0900006480ff159f
IRS-2011-0008-0006 IRS Controlled Groups; Deferral of Losses under Section 267(f) IRS-2011-0008 Deferral of Loss on Transactions between Members of a Controlled Group Rule Final Rule 2012-04-16T04:00:00Z 2012 4 2012-04-16T04:00:00Z   2014-01-18T19:27:52Z 2012-09004 0 0 0900006480ff1541
IRS-2012-0038-0001 IRS Estate Tax; Estates of Decedents Dying After August 16, 1954 IRS-2012-0038 Estate Tax; Estates of Decedents Dying After August 16, 1954; CFR Correction Rule Correction 2012-03-30T04:00:00Z 2012 3 2012-03-30T04:00:00Z   2014-01-18T16:57:36Z 2012-07819 0 0 0900006480fe4e0b
IRS-2007-0114-0053 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Apportionment of Tax Items Among the Members of a Controlled Group of Corporations; CFR Correction Rule Correction 2012-03-28T04:00:00Z 2012 3 2012-03-28T04:00:00Z   2014-01-18T16:57:36Z 2012-07533 0 0 0900006480fe2f29
IRS-2007-0114-0052 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: Correction Rule Correction 2012-03-28T04:00:00Z 2012 3 2012-03-28T04:00:00Z   2014-01-18T16:57:35Z 2012-07263 0 0 0900006480fe2f25
IRS-2012-0002-0007 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources Within the U.S.; Correction Rule Correction 2012-03-08T05:00:00Z 2012 3 2012-03-08T05:00:00Z   2014-01-18T16:57:34Z 2012-05315 0 0 0900006480fd1c59
IRS-2007-0064-0005 IRS Public inspection of material relating to tax-exempt organizations IRS-2007-0064 Public Inspection of Material Relating to Tax-Exempt Organizations Rule Final Rule 2012-02-29T05:00:00Z 2012 2 2012-02-29T05:00:00Z   2014-01-18T19:26:20Z 2012-04740 0 0 0900006480fc8e38
IRS-2011-0003-0028 IRS Rewards and Awards for Information Relating to Violations of Internal Revenue Laws IRS-2011-0003 Rewards and Awards for Information Relating to Violations of Internal Revenue Laws Rule Final Rule 2012-02-22T05:00:00Z 2012 2 2012-02-22T05:00:00Z   2014-01-18T16:57:33Z 2012-03989 0 0 0900006480fbd610
IRS-2011-0048-0006 IRS Reporting of Specified Foreign Financial Assets IRS-2011-0048 Reporting of Specified Foreign Financial Assets; Correction Rule Correction 2012-02-21T05:00:00Z 2012 2 2012-02-21T05:00:00Z   2014-01-18T19:26:19Z 2012-03935 0 0 0900006480fbbc7d
IRS-2010-0035-0004 IRS Source of Income from Qualified Fails Charges IRS-2010-0035 Source of Income from Qualified Fails Charges Rule Final Rule 2012-02-21T05:00:00Z 2012 2 2012-02-21T05:00:00Z   2014-01-18T19:26:19Z 2012-03909 0 0 0900006480fbbce6
IRS-2012-0001-0003 IRS Allocation and Apportionment of Interest Expense IRS-2012-0001 Allocation and Apportionment of Interest Expense; Correction Rule   2012-02-21T05:00:00Z 2012 2 2012-02-21T05:00:00Z   2014-01-18T19:26:19Z 2012-03855 0 0 0900006480fbbd38
IRS-2011-0048-0008 IRS Reporting of Specified Foreign Financial Assets IRS-2011-0048 Reporting of Specified Foreign Financial Assets; Correction Rule Correction 2012-02-21T05:00:00Z 2012 2 2012-02-21T05:00:00Z   2014-01-18T19:26:19Z 2012-03936 0 0 0900006480fbbd27
IRS-2010-0017-1015 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 Rule Final Rule 2012-02-15T05:00:00Z 2012 2 2012-02-15T05:00:00Z   2014-01-17T21:11:49Z 2012-03547 0 0 0900006480fb7284
IRS-2011-0026-0030 IRS Summary of Benefits and Coverage and Uniform Glossary IRS-2011-0026 Summary of Benefits, Coverage and Uniform Glossary: Templates, Instructions, and Related Materials; and Guidance for Compliance Rule Final Rule with Request for Comments 2012-02-14T05:00:00Z 2012 2 2012-02-14T05:00:00Z   2014-01-17T21:11:48Z 2012-03230 0 0 0900006480fb564f
IRS-2007-0046-0025 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; Correction Rule Correction 2012-02-14T05:00:00Z 2012 2 2012-02-14T05:00:00Z   2014-01-17T21:11:48Z 2012-03351 0 0 0900006480fb560c
IRS-2012-0008-0002 IRS Foreign Tax Credit Splitting Events (REG-132736-11) IRS-2012-0008 Foreign Tax Credit Splitting Events Rule Temporary Rule 2012-02-14T05:00:00Z 2012 2 2012-02-14T05:00:00Z   2014-01-17T21:11:48Z 2012-03356 0 0 0900006480fb564d
IRS-2007-0124-0001 IRS Definitions of Taxpayers for Purposes of Section 901 IRS-2007-0124 Definition of a Taxpayer Rule Final Rule 2012-02-14T05:00:00Z 2012 2 2012-02-14T05:00:00Z   2014-01-17T21:11:48Z 2012-03352 0 0 0900006480fb5661
IRS-2011-0026-0029 IRS Summary of Benefits and Coverage and Uniform Glossary IRS-2011-0026 Summary of Benefits, Coverage and Uniform Glossary Rule Final Rule 2012-02-14T05:00:00Z 2012 2 2012-02-14T05:00:00Z 2012-03-24T03:59:59Z 2014-01-17T21:11:48Z 2012-03228 0 0 0900006480fb565c
IRS-2007-0046-0024 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; Correction Rule Correction 2012-02-14T05:00:00Z 2012 2 2012-02-14T05:00:00Z   2014-01-17T21:11:48Z 2012-03353 0 0 0900006480fb55f1
IRS-2012-0007-0002 IRS Application for Recognition as a 501(c)(29) Organization IRS-2012-0007 Application for Recognition as a 501(c)(29) Organization Rule Temporary Rule 2012-02-07T05:00:00Z 2012 2 2012-02-07T05:00:00Z   2012-02-07T19:10:07Z 2012-02338 0 0 0900006480faf927
IRS-2012-0002-0005 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Application for Recognition as a 501(c)(29) Organization Rule   2012-02-07T00:00:00Z 2012 2     2014-01-18T18:59:06Z   0 1 0900006480faf63a
IRS-2012-0002-0004 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources within the United States Rule Final Rule 2012-02-06T05:00:00Z 2012 2 2012-02-06T05:00:00Z   2014-01-17T21:22:32Z C1-2012-1234 0 0 0900006480fae439
IRS-2007-0046-0023 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 a Cost Sharing Arrangement; Correction Rule Correction 2012-01-31T05:00:00Z 2012 1 2012-01-31T05:00:00Z   2014-01-18T18:09:06Z 2012-00894 0 0 0900006480fa9ab9
IRS-2007-0046-0022 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 a Cost Sharing Arrangement; Correction Rule Correction 2012-01-25T05:00:00Z 2012 1 2012-01-25T05:00:00Z   2014-01-17T21:37:39Z 2012-00895 0 0 0900006480fa3d73
IRS-2011-0039-0092 IRS Determination of Governmental Plan Status IRS-2011-0039 Section 482; Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction Rule   2012-01-25T00:00:00Z 2012 1     2014-01-17T21:37:38Z   0 1 0900006480fa3d2e
IRS-2012-0002-0002 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources within the United States Rule Temporary Rule 2012-01-23T05:00:00Z 2012 1 2012-01-23T05:00:00Z   2014-01-17T21:10:46Z 2012-01234 0 0 0900006480fa12c5
IRS-2009-0023-0020 IRS Damages Received on Account of Personal Physical Injuries or Physical Sickness IRS-2009-0023 Damages Received on Account of Personal Physical Injuries or Physical Sickness Rule Final Rule 2012-01-23T05:00:00Z 2012 1 2012-01-23T05:00:00Z   2014-01-17T21:10:46Z 2012-01255 0 0 0900006480fa12da
IRS-2012-0001-0001 IRS Allocation and Apportionment of Interest Expense IRS-2012-0001 Allocation and Apportionment of Interest Expense Rule Temporary Rule 2012-01-17T05:00:00Z 2012 1 2012-01-17T05:00:00Z   2014-01-17T20:42:33Z 2012-00597 0 0 0900006480f98827

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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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