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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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