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70 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2013 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2014-0001-0003 | IRS | Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (REG-140974-11) IRS-2014-0001 | Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies: Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986 | Rule | 2013-12-31T05:00:00Z | 2013 | 12 | 2013-12-31T05:00:00Z | 2014-01-17T21:40:32Z | 2013-30847 | 0 | 0 | 09000064814e4153 | ||
| IRS-2013-0008-0076 | IRS | Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage IRS-2013-0008 | Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction | Rule | 2013-12-26T05:00:00Z | 2013 | 12 | 2013-12-26T05:00:00Z | 2014-01-17T21:40:31Z | 2013-30740 | 0 | 0 | 09000064814dcb5c | ||
| IRS-2013-0008-0075 | IRS | Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage IRS-2013-0008 | Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction | Rule | 2013-12-26T05:00:00Z | 2013 | 12 | 2013-12-26T05:00:00Z | 2014-01-17T21:40:31Z | 2013-30742 | 0 | 0 | 09000064814dc9a8 | ||
| IRS-2010-0003-0009 | IRS | Section 3504 Agent Employment Tax Liability IRS-2010-0003 | Section 3504 Agent Employment Tax Liability | Rule | 2013-12-12T05:00:00Z | 2013 | 12 | 2013-12-12T05:00:00Z | 2014-01-17T21:40:28Z | 2013-29664 | 0 | 0 | 09000064814b9f8b | ||
| IRS-2012-0002-0028 | IRS | Dividend Equivalents from Sources within the United States IRS-2012-0002 | Dividend Equivalents from Sources within the United States | Rule | 2013-12-05T05:00:00Z | 2013 | 12 | 2013-12-05T05:00:00Z | 2014-01-17T21:40:27Z | 2013-28933 | 0 | 0 | 09000064814a9f2b | ||
| IRS-2013-0026-0003 | IRS | User Fees for Processing Installment Agreements and Offers in Compromise IRS-2013-0026 | User Fees for Processing Installment Agreements and Offers in Compromise | Rule | 2013-12-02T05:00:00Z | 2013 | 12 | 2013-12-02T05:00:00Z | 2014-01-17T21:40:25Z | 2013-28863 | 0 | 0 | 09000064814a205e | ||
| IRS-2012-0049-0086 | IRS | Net Investment Income Tax IRS-2012-0049 | Net Investment Income Tax | Rule | 2013-12-02T05:00:00Z | 2013 | 12 | 2013-12-02T05:00:00Z | 2014-01-17T21:40:26Z | 2013-28410 | 0 | 0 | 09000064814a20d8 | ||
| IRS-2012-0048-0010 | IRS | Rules Relating to Additional Medicare Tax IRS-2012-0048 | Additional Medicare Tax | Rule | 2013-11-29T05:00:00Z | 2013 | 11 | 2013-11-29T05:00:00Z | 2014-01-17T21:40:25Z | 2013-28411 | 0 | 0 | 090000648149f38e | ||
| IRS-2013-0039-0002 | IRS | Authority for Voluntary Withholding on Other Payments IRS-2013-0039 | Authority for Voluntary Withholding on Other Payments | Rule | 2013-11-29T05:00:00Z | 2013 | 11 | 2013-11-29T05:00:00Z | 2014-01-17T21:40:25Z | 2013-28526 | 0 | 0 | 090000648149f0eb | ||
| IRS-2013-0039-0003 | IRS | Authority for Voluntary Withholding on Other Payments IRS-2013-0039 | Health Insurance Providers Fee | Rule | 2013-11-29T00:00:00Z | 2013 | 11 | 2014-01-24T13:31:14Z | 0 | 1 | 090000648149f2f3 | ||||
| IRS-2013-0040-0001 | IRS | Reporting of Mortgage Insurance Premiums IRS-2013-0040 | Reporting of Mortgage Insurance Premiums | Rule | Final Rule | 2013-11-27T05:00:00Z | 2013 | 11 | 2013-11-27T05:00:00Z | 2022-02-18T16:50:50Z | 2013-28381 | 0 | 0 | 090000648149c217 | |
| IRS-2009-0012-0011 | IRS | Suspension or Reduction of Safe Harbor Nonelective Contributions IRS-2009-0012 | Reduction or Suspension of Safe Harbor Contributions | Rule | 2013-11-15T05:00:00Z | 2013 | 11 | 2013-11-15T05:00:00Z | 2014-01-17T21:40:22Z | 2013-27452 | 0 | 0 | 0900006481481dad | ||
| IRS-2009-0008-0162 | IRS | Request for Information for Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRS-2009-0008 | Final Rules under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act: Technical Amendment to External Review for Multi-State Plan Program | Rule | 2013-11-13T05:00:00Z | 2013 | 11 | 2013-11-13T05:00:00Z | 2014-01-17T21:40:21Z | 2013-27086 | 0 | 0 | 090000648147a794 | ||
| IRS-2011-0020-0007 | IRS | Modifications of certain derivatives IRS-2011-0020 | Modifications of Certain Derivative Contracts | Rule | 2013-11-06T05:00:00Z | 2013 | 11 | 2013-11-06T05:00:00Z | 2014-01-18T19:53:51Z | 2013-26575 | 0 | 0 | 0900006481472552 | ||
| IRS-2013-0020-0005 | IRS | Mixed Straddles; Straddle-by-Straddle Identification IRS-2013-0020 | Mixed Straddles: Straddle-by-Straddle Identification; Correction | Rule | 2013-10-29T04:00:00Z | 2013 | 10 | 2013-10-29T04:00:00Z | 2014-01-18T19:53:49Z | 2013-25361 | 0 | 0 | 0900006481464c91 | ||
| IRS-2011-0043-0010 | IRS | Application of the Segregation Rules to Small Shareholders IRS-2011-0043 | Application of the Segregation Rules to Small Shareholders | Rule | 2013-10-22T04:00:00Z | 2013 | 10 | 2013-10-22T04:00:00Z | 2014-01-18T19:53:48Z | 2013-24538 | 0 | 0 | 09000064814588e4 | ||
| IRS-2011-0050-0005 | 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 an Application of the Income Method, etc.; Correction | Rule | 2013-10-22T04:00:00Z | 2013 | 10 | 2013-10-22T04:00:00Z | 2014-01-18T19:53:48Z | 2013-24537 | 0 | 0 | 0900006481458846 | ||
| IRS-2013-0023-0004 | IRS | Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return IRS-2013-0023 | Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction | Rule | 2013-09-26T04:00:00Z | 2013 | 9 | 2013-09-26T04:00:00Z | 2014-01-18T19:53:46Z | 2013-23411 | 0 | 0 | 090000648143b8be | ||
| IRS-2007-0114-0075 | 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 | 2013-09-19T04:00:00Z | 2013 | 9 | 2013-09-19T04:00:00Z | 2014-03-07T02:03:59Z | 2013-21756 | 0 | 0 | 090000648142b471 | ||
| IRS-2012-0009-0291 | IRS | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments, etc. IRS-2012-0009 | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction | Rule | 2013-09-10T04:00:00Z | 2013 | 9 | 2013-09-10T04:00:00Z | 2014-01-18T17:22:58Z | 2013-22004 | 0 | 0 | 09000064813ebd6e | ||
| IRS-2011-0017-0003 | IRS | Modification of Regulations under Dodd-Frank Wall Street Reform and Consumer Protection Act IRS-2011-0017 | Income Taxes; Excise Taxes; Modifications | Rule | 2013-09-06T04:00:00Z | 2013 | 9 | 2013-09-06T04:00:00Z | 2014-01-17T21:40:20Z | 2013-21752 | 0 | 0 | 09000064813e0739 | ||
| IRS-2013-0029-0001 | IRS | Debt That is a Position in Personal Property That is Part of a Straddle IRS-2013-0029 | Debt That is a Position in Personal Property That is Part of a Straddle | Rule | Final Rule | 2013-09-05T04:00:00Z | 2013 | 9 | 2013-09-05T04:00:00Z | 2024-11-07T22:56:32Z | 2013-21540 | 1 | 0 | 09000064813dc811 | |
| IRS-2011-0018-0008 | IRS | Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 | Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit | Rule | 2013-09-04T04:00:00Z | 2013 | 9 | 2013-09-04T04:00:00Z | 2014-01-18T17:22:58Z | 2013-21401 | 0 | 0 | 09000064813d927b | ||
| IRS-2007-0110-0001 | IRS | Limitations on Duplication of Net Built-in Losses IRS-2007-0110 | Limitations on Duplication of Net Built-in Losses | Rule | 2013-09-03T04:00:00Z | 2013 | 9 | 2013-09-03T04:00:00Z | 2014-01-17T21:40:20Z | 2013-21330 | 0 | 0 | 09000064813d6452 | ||
| IRS-2013-0008-0074 | IRS | Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage IRS-2013-0008 | Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage | Rule | 2013-08-30T04:00:00Z | 2013 | 8 | 2013-08-30T04:00:00Z | 2014-01-17T21:40:19Z | 2013-21157 | 0 | 0 | 09000064813d2469 | ||
| IRS-2008-0093-0008 | IRS | Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 | Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction | Rule | 2013-08-28T04:00:00Z | 2013 | 8 | 2013-08-28T04:00:00Z | 2014-01-17T21:40:19Z | 2013-20495 | 0 | 0 | 09000064813c995f | ||
| IRS-2008-0093-0007 | IRS | Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 | Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction | Rule | 2013-08-28T04:00:00Z | 2013 | 8 | 2013-08-28T04:00:00Z | 2014-01-17T21:40:19Z | 2013-20491 | 0 | 0 | 09000064813c986d | ||
| IRS-2011-0050-0004 | 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 an Application of the Income Method and as a Consideration in Assessing the Best Method | Rule | 2013-08-27T04:00:00Z | 2013 | 8 | 2013-08-27T04:00:00Z | 2014-01-18T17:22:57Z | 2013-20786 | 0 | 0 | 09000064813c6824 | ||
| IRS-2010-0028-0003 | 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 for Certain Statistical Purposes and Related Activities | Rule | 2013-08-27T04:00:00Z | 2013 | 8 | 2013-08-27T04:00:00Z | 2014-01-18T17:22:57Z | 2013-21006 | 0 | 0 | 09000064813c691a | ||
| IRS-2013-0023-0002 | IRS | Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return IRS-2013-0023 | Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return | Rule | 2013-08-15T04:00:00Z | 2013 | 8 | 2013-08-15T04:00:00Z | 2014-01-17T21:40:18Z | 2013-19931 | 0 | 0 | 09000064813b38bc | ||
| IRS-2010-0024-0007 | IRS | APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 | Application of Section 108(i) to Partnerships and S Corporations; Correction | Rule | 2013-08-14T04:00:00Z | 2013 | 8 | 2013-08-14T04:00:00Z | 2014-01-18T17:22:56Z | 2013-19680 | 0 | 0 | 09000064813b1426 | ||
| IRS-2012-0020-0008 | IRS | Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs IRS-2012-0020 | Health Insurance Affordability Programs: Disclosure of Return Information | Rule | 2013-08-14T04:00:00Z | 2013 | 8 | 2013-08-14T04:00:00Z | 2014-01-18T17:22:56Z | 2013-19728 | 0 | 0 | 09000064813b1746 | ||
| IRS-2010-0024-0008 | IRS | APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 | Application of Section 108(i) to Partnerships and S Corporations; Correction | Rule | 2013-08-14T04:00:00Z | 2013 | 8 | 2013-08-14T04:00:00Z | 2014-01-18T17:22:56Z | 2013-19682 | 0 | 0 | 09000064813b1463 | ||
| IRS-2010-0025-0009 | 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 | 2013-08-09T04:00:00Z | 2013 | 8 | 2013-08-09T04:00:00Z | 2014-01-18T17:22:55Z | 2013-19227 | 0 | 0 | 09000064813a8758 | ||
| IRS-2010-0025-0008 | 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 | 2013-08-09T04:00:00Z | 2013 | 8 | 2013-08-09T04:00:00Z | 2014-01-17T21:40:18Z | 2013-19225 | 0 | 0 | 09000064813a84ac | ||
| IRS-2012-0014-0004 | IRS | Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts IRS-2012-0014 | Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts | Rule | 2013-08-02T04:00:00Z | 2013 | 8 | 2013-08-02T04:00:00Z | 2014-01-17T21:40:17Z | 2013-18695 | 0 | 0 | 090000648138c7ea | ||
| IRS-2013-0020-0002 | IRS | Mixed Straddles; Straddle-by-Straddle Identification IRS-2013-0020 | Mixed Straddles; Straddle-by-Straddle Identification | Rule | 2013-08-02T04:00:00Z | 2013 | 8 | 2013-08-02T04:00:00Z | 2014-01-17T21:40:17Z | 2013-18702 | 0 | 0 | 090000648138c869 | ||
| IRS-2012-0037-0003 | IRS | Reimbursed Entertainment Expenses IRS-2012-0037 | Reimbursed Entertainment Expenses | Rule | 2013-08-01T04:00:00Z | 2013 | 8 | 2013-08-01T04:00:00Z | 2014-01-17T20:41:02Z | 2013-18559 | 0 | 0 | 090000648138a1c0 | ||
| IRS-2010-0024-0006 | 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 | 2013-07-03T04:00:00Z | 2013 | 7 | 2013-07-03T04:00:00Z | 2014-01-17T21:40:14Z | 2013-15885 | 0 | 0 | 0900006481354983 | ||
| IRS-2010-0025-0007 | 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 | 2013-07-03T04:00:00Z | 2013 | 7 | 2013-07-03T04:00:00Z | 2014-01-17T21:40:14Z | 2013-15881 | 0 | 0 | 0900006481354c49 | ||
| IRS-2010-0017-1016 | 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 | Coverage of Certain Preventive Services Under the Affordable Care Act | Rule | 2013-07-02T04:00:00Z | 2013 | 7 | 2013-07-02T04:00:00Z | 2014-01-17T21:40:13Z | 2013-15866 | 0 | 0 | 09000064813515de | ||
| IRS-2013-0010-0004 | IRS | Noncompensatory Partnership Options IRS-2013-0010 | Noncompensatory Partnership Options: Correction | Rule | 2013-06-13T04:00:00Z | 2013 | 6 | 2013-06-13T04:00:00Z | 2014-01-18T19:53:42Z | 2013-14018 | 0 | 0 | 090000648131ce17 | ||
| IRS-2010-0013-0105 | IRS | Indoor Tanning Services; Cosmetic Services; Excise Taxes IRS-2010-0013 | Indoor Tanning Services; Excise Taxes | Rule | 2013-06-11T04:00:00Z | 2013 | 6 | 2013-06-11T04:00:00Z | 2013-10-10T03:59:59Z | 2014-01-18T19:53:42Z | 2013-13876 | 0 | 0 | 09000064813188d1 | |
| IRS-2012-0047-0003 | IRS | Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRS-2012-0047 | Incentives for Nondiscriminatory Wellness Programs in Group Health Plans | Rule | 2013-06-03T04:00:00Z | 2013 | 6 | 2013-06-03T04:00:00Z | 2014-01-18T19:53:41Z | 2013-12916 | 0 | 0 | 0900006481307237 | ||
| IRS-2013-0016-0006 | IRS | Community Health Needs Assessments for Charitable Hospitals IRS-2013-0016 | Patient Protection and Affordable Care Act: Community Health Needs Assessments for Charitable Hospitals; Correction | Rule | 2013-05-21T04:00:00Z | 2013 | 5 | 2013-05-21T04:00:00Z | 2014-01-18T17:22:51Z | 2013-12013 | 0 | 0 | 09000064812efbfa | ||
| IRS-2011-0044-0033 | IRS | Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options IRS-2011-0044 | Regulations Enabling Elections for Certain Transactions under Section 336(e) | Rule | 2013-05-15T04:00:00Z | 2013 | 5 | 2013-05-15T04:00:00Z | 2014-01-17T21:40:13Z | 2013-11522 | 0 | 0 | 09000064812e5646 | ||
| IRS-2011-0006-0004 | IRS | Disclosure of Returns and Return Information to Designee of Taxpayer IRS-2011-0006 | Disclosure of Returns and Return Information to Designee of Taxpayer | Rule | 2013-05-07T04:00:00Z | 2013 | 5 | 2013-05-07T04:00:00Z | 2014-01-18T19:53:39Z | 2013-10738 | 0 | 0 | 09000064812bda39 | ||
| IRS-2012-0011-0005 | IRS | Updating of Employer Identification Numbers IRS-2012-0011 | Updating of Employer Identification Numbers | Rule | 2013-05-06T04:00:00Z | 2013 | 5 | 2013-05-06T04:00:00Z | 2014-01-17T21:40:12Z | 2013-10515 | 0 | 0 | 09000064812bb03d | ||
| IRS-2008-0092-0006 | IRS | Transfers by Domestic Corporations that are subject to Section 367(a)(5); Distributions by Domestic Corporations that are Subject to Section 1248(f) IRS-2008-0092 | Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions; Correction | Rule | 2013-04-19T04:00:00Z | 2013 | 4 | 2013-04-19T04:00:00Z | 2014-01-18T17:22:49Z | 2013-09177 | 0 | 0 | 090000648129c0b8 | ||
| IRS-2013-0017-0002 | IRS | Reporting for Premium IRS-2013-0017 | Basis Reporting: Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium | Rule | 2013-04-18T04:00:00Z | 2013 | 4 | 2013-04-18T04:00:00Z | 2014-01-18T17:22:49Z | 2013-09085 | 0 | 0 | 0900006481299b77 | ||
| IRS-2013-0010-0003 | IRS | Noncompensatory Partnership Options IRS-2013-0010 | Noncompensatory Partnership Options | Rule | 2013-03-29T04:00:00Z | 2013 | 3 | 2013-03-29T04:00:00Z | 2014-01-17T21:39:47Z | C1-2013-02259 | 0 | 0 | 090000648124f1e8 | ||
| IRS-2008-0009-0011 | IRS | Employment Tax Adjustments IRS-2008-0009 | Employment Taxes and Collection of Income Tax at Source; CFR Correction | Rule | 2013-03-29T04:00:00Z | 2013 | 3 | 2013-03-29T04:00:00Z | 2014-01-17T21:39:47Z | 2013-07509 | 0 | 0 | 090000648124f121 | ||
| IRS-2007-0020-0014 | IRS | Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 | Unified Rule for Loss on Subsidiary Stock; CFR Correction | Rule | 2013-03-26T04:00:00Z | 2013 | 3 | 2013-03-26T04:00:00Z | 2014-01-18T17:22:06Z | 2013-07100 | 0 | 0 | 090000648124532f | ||
| IRS-2009-0015-0007 | IRS | Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 | Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense; CFR Correction | Rule | 2013-03-26T04:00:00Z | 2013 | 3 | 2013-03-26T04:00:00Z | 2014-01-18T17:22:06Z | 2013-07104 | 0 | 0 | 09000064812455c3 | ||
| IRS-2007-0046-0026 | 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; CFR Correction | Rule | 2013-03-26T04:00:00Z | 2013 | 3 | 2013-03-26T04:00:00Z | 2014-01-18T17:22:06Z | 2013-07103 | 0 | 0 | 0900006481245436 | ||
| IRS-2008-0023-0005 | IRS | Treatment of Overall Foreign and Domestic Losses IRS-2008-0023 | Treatment of Overall Foreign and Domestic Losses; CFR Correction | Rule | 2013-03-26T04:00:00Z | 2013 | 3 | 2013-03-26T04:00:00Z | 2014-01-18T17:22:06Z | 2013-07111 | 0 | 0 | 09000064812454e8 | ||
| IRS-2007-0020-0015 | IRS | Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 | Unified Rule for Loss on Subsidiary Stock; CFR Correction | Rule | 2013-03-26T04:00:00Z | 2013 | 3 | 2013-03-26T04:00:00Z | 2014-01-18T17:22:06Z | 2013-07095 | 0 | 0 | 0900006481245331 | ||
| IRS-2013-0010-0002 | IRS | Noncompensatory Partnership Options IRS-2013-0010 | Noncompensatory Partnership Options; Correction | Rule | 2013-03-25T04:00:00Z | 2013 | 3 | 2013-03-25T04:00:00Z | 2014-01-17T21:39:46Z | 2013-06703 | 0 | 0 | 090000648124172d | ||
| IRS-2008-0092-0005 | IRS | Transfers by Domestic Corporations that are subject to Section 367(a)(5); Distributions by Domestic Corporations that are Subject to Section 1248(f) IRS-2008-0092 | Certain Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions by Domestic Corporations | Rule | 2013-03-19T04:00:00Z | 2013 | 3 | 2013-03-19T04:00:00Z | 2014-01-17T21:40:11Z | 2013-05700 | 0 | 0 | 0900006481234c90 | ||
| IRS-2013-0013-0002 | IRS | Indirect Stock Transfers and Coordination Rule Exceptions: Transfers of Stock or Securities in Outbound Asset Reorganizations IRS-2013-0013 | Indirect Stock Transfers and Coordination Rule Exceptions: Transfers of Stockor Securities in Outbound Asset Reorganizations | Rule | 2013-03-19T04:00:00Z | 2013 | 3 | 2013-03-19T04:00:00Z | 2014-01-17T21:40:11Z | 2013-05696 | 0 | 0 | 0900006481234d70 | ||
| IRS-2012-0006-0092 | IRS | Taxable Medical Devices IRS-2012-0006 | Taxable Medical Devices; Correction | Rule | 2013-03-13T04:00:00Z | 2013 | 3 | 2013-03-13T04:00:00Z | 2014-01-17T21:40:11Z | 2013-05704 | 0 | 0 | 0900006481227846 | ||
| IRS-2012-0006-0093 | IRS | Taxable Medical Devices IRS-2012-0006 | Taxable Medical Devices; Correction | Rule | 2013-03-13T04:00:00Z | 2013 | 3 | 2013-03-13T04:00:00Z | 2014-01-17T21:39:46Z | 2013-05703 | 0 | 0 | 090000648122784c | ||
| IRS-2010-0007-0004 | 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 | 2013-02-27T05:00:00Z | 2013 | 2 | 2013-02-27T05:00:00Z | 2014-01-17T21:40:10Z | 2013-04680 | 0 | 0 | 090000648120cce9 | ||
| IRS-2007-0062-0082 | 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; Correction | Rule | 2013-02-12T05:00:00Z | 2013 | 2 | 2013-02-12T05:00:00Z | 2014-01-18T17:22:33Z | 2013-03089 | 0 | 0 | 09000064811f4f72 | ||
| IRS-2013-0010-0001 | IRS | Noncompensatory Partnership Options IRS-2013-0010 | Noncompensatory Partnership Options | Rule | Final Rule | 2013-02-05T05:00:00Z | 2013 | 2 | 2013-02-05T05:00:00Z | 2024-11-07T22:51:12Z | 2013-02259 | 1 | 0 | 09000064811e6cb5 | |
| IRS-2013-0007-0001 | IRS | Health Insurance Premium Tax Credit IRS-2013-0007 | Health Insurance Premium Tax Credit | Rule | 2013-02-01T05:00:00Z | 2013 | 2 | 2013-02-01T05:00:00Z | 2014-01-18T17:22:02Z | 2013-02136 | 0 | 0 | 09000064811e29ca | ||
| IRS-2012-0009-0267 | IRS | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments, etc. IRS-2012-0009 | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities | Rule | 2013-01-28T05:00:00Z | 2013 | 1 | 2013-01-28T05:00:00Z | 2014-01-17T20:43:19Z | 2013-01025 | 0 | 0 | 09000064811daad3 | ||
| IRS-2011-0033-0004 | IRS | Removal of De Minimus Partner Rule in 1.704(b)(2)(III)(E) IRS-2011-0033 | Partners Distributive Share; Correction | Rule | 2013-01-16T05:00:00Z | 2013 | 1 | 2013-01-16T05:00:00Z | 2014-01-17T21:39:38Z | 2013-00748 | 0 | 0 | 09000064811c0713 | ||
| IRS-2010-0001-0012 | 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; Correction | Rule | 2013-01-16T05:00:00Z | 2013 | 1 | 2013-01-16T05:00:00Z | 2014-01-17T21:39:38Z | 2013-00749 | 0 | 0 | 09000064811c07a0 | ||
| IRS-2013-0002-0001 | IRS | Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward IRS-2013-0002 | Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward | Rule | Final Rule | 2013-01-04T05:00:00Z | 2013 | 1 | 2013-01-04T05:00:00Z | 2022-02-18T15:00:24Z | 2012-31747 | 0 | 0 | 09000064811a7ee7 |
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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;