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

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86 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2014 sorted by posted_date descending

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  • 2014 · 86 ✖

document_type 1

  • Rule · 86 ✖

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  • IRS · 86 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2013-0035-0005 IRS Guidance Regarding Dispositions of Tangible Depreciable Property IRS-2013-0035 Dispositions of Tangible Depreciable Property; Corrections Rule   2014-12-31T05:00:00Z 2014 12 2014-12-31T05:00:00Z   2015-01-05T13:46:17Z 2014-30186 0 0 090000648199bed7
IRS-2012-0036-0229 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Additional Requirements for Charitable Hospitals: Community Health Needs Assessments for Charitable Hospitals; Requirement of a Excise Tax Return and Time for Filing the Return Rule   2014-12-31T05:00:00Z 2014 12 2014-12-31T05:00:00Z   2015-01-05T13:38:42Z 2014-30525 0 0 090000648199bedc
IRS-2014-0017-0004 IRS Filing of Forms IRS-2014-0017 Filing of Form 5472 Rule   2014-12-24T05:00:00Z 2014 12 2014-12-24T05:00:00Z   2014-12-29T13:30:01Z 2014-30200 0 0 090000648199123f
IRS-2011-0048-0012 IRS Reporting of Specified Foreign Financial Assets IRS-2011-0048 Reporting of Specified Foreign Financial Assets Rule   2014-12-12T05:00:00Z 2014 12 2014-12-12T05:00:00Z   2014-12-16T11:16:33Z 2014-29125 0 0 090000648197049a
IRS-2014-0006-0018 IRS Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings IRS-2014-0006 Minimum Essential Coverage Regarding the Shared Responsibility Payment for Individuals Rule   2014-11-26T05:00:00Z 2014 11 2014-11-26T05:00:00Z   2014-11-28T14:12:59Z 2014-27998 0 0 0900006481948747
IRS-2013-0006-0004 IRS Failure To File Gain Recognition Agreements and Other Required Filings IRS-2013-0006 Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations Rule   2014-11-19T05:00:00Z 2014 11 2014-11-19T05:00:00Z   2014-11-20T12:13:49Z 2014-27365 0 0 0900006481937f35
IRS-2014-0010-0024 IRS Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction Rule   2014-11-18T05:00:00Z 2014 11 2014-11-18T05:00:00Z   2014-11-18T17:22:35Z 2014-27248 0 0 090000648193572b
IRS-2014-0036-0002 IRS Balanced System for Measuring Organizational and Employee Performance within the Internal Revenue Service (REG-138605-13) IRS-2014-0036 Balanced System for Measuring Organizational and Employee Performance within the Internal Revenue Service Rule   2014-11-13T05:00:00Z 2014 11 2014-11-13T05:00:00Z   2014-11-17T19:19:24Z 2014-26739 0 0 090000648192bbe5
IRS-2013-0034-0004 IRS Arbitrage Rebate Overpayments on Tax-Exempt Bonds IRS-2013-0034 Arbitrage Rebate Overpayments on Tax-Exempt Bonds Rule   2014-11-13T05:00:00Z 2014 11 2014-11-13T05:00:00Z   2014-11-17T19:15:34Z 2014-26738 0 0 090000648192b886
IRS-2011-0041-0002 IRS Corporate Reorganizations; Allocation of Basis in "All Cash D" Reorganizations IRS-2011-0041 Allocation of Basis in All Cash D Reorganizations Rule   2014-11-12T05:00:00Z 2014 11 2014-11-12T05:00:00Z   2014-11-17T19:24:34Z 2014-26780 0 0 09000064819275f6
IRS-2014-0013-0002 IRS Acquiring Corporation for Purposes of Section 381 IRS-2014-0013 Tax-Free Transfers: Allocation of Earnings and Profits from One Corporation to Another; Acquiring Corporation Rule   2014-11-10T05:00:00Z 2014 11 2014-11-10T05:00:00Z   2014-11-17T19:08:32Z 2014-26546 0 0 0900006481924ee4
IRS-2012-0017-0004 IRS Local Lodging Expenses IRS-2012-0017 Local Lodging Expenses; Correction Rule   2014-11-03T05:00:00Z 2014 11 2014-11-03T05:00:00Z   2014-11-05T18:17:23Z 2014-26068 0 0 0900006481911229
IRS-2009-0001-0002 IRS HIGHWAY USE TAX; SOLD VEHICLES AND ELECTRONICS IRS-2009-0001 Highway Use Taxes: Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011 Rule   2014-10-29T04:00:00Z 2014 10 2014-10-29T04:00:00Z   2014-10-30T14:40:53Z 2014-25558 0 0 090000648190518a
IRS-2007-0134-0008 IRS Information reporting and backup withholding for payment card transcations IRS-2007-0134 Qualified Payment Card Agent Program; Removal Rule   2014-10-27T04:00:00Z 2014 10 2014-10-27T04:00:00Z   2014-10-28T10:49:23Z 2014-25475 0 0 09000064818fe8fa
IRS-2014-0033-0001 IRS Amendments to Excepted Benefits (REG-143172-13) IRS-2014-0033 Excepted Benefits Amendments Rule Final Rule 2014-10-01T04:00:00Z 2014 10 2014-10-01T04:00:00Z   2022-02-16T20:32:37Z 2014-23323 0 0 090000648189f9b7
IRS-2012-0017-0003 IRS Local Lodging Expenses IRS-2012-0017 Local Lodging Expenses Rule   2014-10-01T04:00:00Z 2014 10 2014-10-01T04:00:00Z   2014-10-02T17:32:55Z 2014-23306 0 0 090000648189f85f
IRS-2013-0025-0004 IRS Employee Retirement Benefit Plan Returns Required on Magnetic Media IRS-2013-0025 Employee Retirement Benefit Plan Returns Required on Magnetic Media Rule   2014-09-29T04:00:00Z 2014 9 2014-09-29T04:00:00Z   2014-09-30T19:46:42Z 2014-23161 0 0 0900006481898f8d
IRS-2014-0026-0003 IRS Branded Prescription Drug Fee IRS-2014-0026 Branded Prescription Drug Fee; Correction Rule   2014-09-26T04:00:00Z 2014 9 2014-09-26T04:00:00Z   2014-09-29T17:14:50Z 2014-22929 0 0 0900006481892a6b
IRS-2014-0026-0004 IRS Branded Prescription Drug Fee IRS-2014-0026 Branded Prescription Drug Fee; Correction Rule   2014-09-26T04:00:00Z 2014 9 2014-09-26T04:00:00Z   2014-09-29T17:21:10Z 2014-22930 0 0 0900006481892aeb
IRS-2012-0051-1457 IRS Awards for Information Relating to Detecting Underpayments of Tax or Violations of Internal Revenue Laws IRS-2012-0051 Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Correction Rule   2014-09-26T04:00:00Z 2014 9 2014-09-26T04:00:00Z   2014-09-29T17:12:59Z 2014-22948 0 0 0900006481892a31
IRS-2012-0051-1456 IRS Awards for Information Relating to Detecting Underpayments of Tax or Violations of Internal Revenue Laws IRS-2012-0051 Awards for InformationRelating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Correction Rule   2014-09-26T04:00:00Z 2014 9 2014-09-26T04:00:00Z   2014-09-29T17:09:36Z 2014-22952 0 0 0900006481892938
IRS-2013-0015-0011 IRS 500,000 Dollar Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers IRS-2013-0015 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers Rule   2014-09-23T04:00:00Z 2014 9 2014-09-23T04:00:00Z   2014-09-24T15:57:40Z 2014-22317 0 0 090000648188873f
IRS-2010-0032-0033 IRS Additional Rules Regarding Hybrid Retirement Plans IRS-2010-0032 Additional Rules Regarding Hybrid Retirement Plans Rule   2014-09-19T04:00:00Z 2014 9 2014-09-19T04:00:00Z   2014-09-22T18:25:38Z 2014-22293 0 0 090000648187e78d
IRS-2013-0039-0010 IRS Authority for Voluntary Withholding on Other Payments IRS-2013-0039 Authority for Voluntary Withholding on Other Payments Rule   2014-09-16T04:00:00Z 2014 9 2014-09-16T04:00:00Z   2014-09-16T16:19:34Z 2014-22036 0 0 09000064818740b9
IRS-2013-0028-0003 IRS Debt That Is a Position in Personal Property That Is Part of a Straddle IRS-2013-0028 Debt That Is a Position in Personal Property That Is Part of a Straddle Rule   2014-08-27T04:00:00Z 2014 8 2014-08-27T04:00:00Z   2014-08-28T17:57:59Z 2014-20330 0 0 0900006481847bab
IRS-2014-0029-0001 IRS Coverage of Certain Preventive Services Under the Affordable Care Act IRS-2014-0029 Coverage of Certain Preventive Services under the Affordable Care Act Rule   2014-08-27T04:00:00Z 2014 8 2014-08-27T04:00:00Z 2014-10-28T03:59:59Z 2014-10-29T01:02:22Z 2014-20252 0 0 0900006481847bb4
IRS-2012-0001-0006 IRS Allocation and Apportionment of Interest Expense IRS-2012-0001 Allocation and Apportionment of Interest Expense; Correction Rule   2014-08-22T04:00:00Z 2014 8 2014-08-22T04:00:00Z   2014-08-22T15:48:02Z 2014-19873 0 0 090000648183b3db
IRS-2013-0035-0004 IRS Guidance Regarding Dispositions of Tangible Depreciable Property IRS-2013-0035 Guidance Regarding Dispositions of Tangible Depreciable Property Rule   2014-08-18T04:00:00Z 2014 8 2014-08-18T04:00:00Z   2014-08-18T15:21:47Z 2014-19403 0 0 090000648182a9f0
IRS-2011-0031-0005 IRS Retail Inventory Method (REG-125949-10) IRS-2011-0031 Retail Inventory Method Rule   2014-08-15T04:00:00Z 2014 8 2014-08-15T04:00:00Z   2014-08-15T15:18:17Z 2014-19275 0 0 0900006481825f43
IRS-2012-0051-1454 IRS Awards for Information Relating to Detecting Underpayments of Tax or Violations of Internal Revenue Laws IRS-2012-0051 Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws Rule   2014-08-12T04:00:00Z 2014 8 2014-08-12T04:00:00Z   2014-08-12T15:50:25Z 2014-18858 0 0 090000648181b962
IRS-2012-0005-0051 IRS Longevity Annuity Contracts IRS-2012-0005 Longevity Annuity Contracts; Corrections Rule   2014-08-06T04:00:00Z 2014 8 2014-08-06T04:00:00Z   2014-08-06T17:45:16Z 2014-18547 0 0 0900006481807231
IRS-2012-0005-0052 IRS Longevity Annuity Contracts IRS-2012-0005 Longevity Annuity Contracts; Corrections Rule   2014-08-06T04:00:00Z 2014 8 2014-08-06T04:00:00Z   2014-08-06T17:51:43Z 2014-18558 0 0 09000064818072ab
IRS-2014-0027-0001 IRS Segregation Rule Effective Date (REG-105067-14) IRS-2014-0027 Segregation Rule Effective Date Rule   2014-07-31T04:00:00Z 2014 7 2014-07-31T04:00:00Z   2014-08-01T21:03:09Z 2014-17832 0 0 09000064817f160e
IRS-2008-0108-0002 IRS Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions IRS-2008-0108 Material Advisor Penalty for Failure to Furnish Information Regarding Reportable Transactions Rule   2014-07-31T04:00:00Z 2014 7 2014-07-31T04:00:00Z   2014-08-01T20:45:28Z 2014-17932 0 0 09000064817f165c
IRS-2014-0026-0002 IRS Branded Prescription Drug Fee IRS-2014-0026 Branded Prescription Drug Fee Rule   2014-07-28T04:00:00Z 2014 7 2014-07-28T04:00:00Z   2014-07-28T21:12:46Z 2014-17697 0 0 09000064817e6d52
IRS-2014-0025-0001 IRS Rules Regarding the Health Insurance Premium Tax Credit IRS-2014-0025 Health Insurance Premium Tax Credit Rule   2014-07-28T04:00:00Z 2014 7 2014-07-28T04:00:00Z   2014-07-28T20:25:17Z 2014-17695 0 0 09000064817e6789
IRS-2014-0023-0001 IRS Partnerships; Start-Up Expenditures; Organization and Syndication Fees IRS-2014-0023 Organization and Syndication Fees: Partnerships; Start-up Expenditures Rule Final Rule 2014-07-23T04:00:00Z 2014 7 2014-07-23T04:00:00Z   2022-02-16T20:16:58Z 2014-17335 0 0 09000064817d75b5
IRS-2012-0026-0008 IRS Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 Basis of Indebtedness of S Corporations to their Shareholders Rule   2014-07-23T04:00:00Z 2014 7 2014-07-23T04:00:00Z   2014-07-24T19:25:34Z 2014-17336 0 0 09000064817d75bb
IRS-2007-0114-0081 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance: Deduction and Capitalization of Expenditures Related to Tangible Property; Correction Rule   2014-07-21T04:00:00Z 2014 7 2014-07-21T04:00:00Z   2014-07-24T19:18:19Z 2014-17080 0 0 09000064817cdaba
IRS-2013-0027-0013 IRS Research Expenditures IRS-2013-0027 Research Expenditures Rule   2014-07-21T04:00:00Z 2014 7 2014-07-21T04:00:00Z   2014-07-24T19:21:09Z 2014-16956 0 0 09000064817cdabc
IRS-2012-0003-0006 IRS Information Reporting by Passport Applicants IRS-2012-0003 Information Reporting by Passport Applicants Rule   2014-07-18T04:00:00Z 2014 7 2014-07-18T04:00:00Z   2014-07-24T19:17:00Z 2014-16944 0 0 09000064817bce62
IRS-2013-0020-0010 IRS Mixed Straddles; Straddle-by-Straddle Identification IRS-2013-0020 Mixed Straddles: Straddle-by-Straddle Identification Under Section 1092 Rule   2014-07-18T04:00:00Z 2014 7 2014-07-18T04:00:00Z   2014-07-24T19:09:58Z 2014-17009 0 0 09000064817bce24
IRS-2014-0020-0005 IRS Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status Rule   2014-07-18T04:00:00Z 2014 7 2014-07-18T04:00:00Z   2014-07-22T17:30:17Z C2-2014-15623 0 0 09000064817bcdbd
IRS-2007-0098-0043 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 Limitations on Estates or Trusts Rule   2014-07-17T04:00:00Z 2014 7 2014-07-17T04:00:00Z   2014-07-22T17:27:13Z 2014-16834 0 0 09000064817b3bc7
IRS-2012-0001-0005 IRS Allocation and Apportionment of Interest Expense IRS-2012-0001 Allocation and Apportionment of Interest Expense Rule   2014-07-16T04:00:00Z 2014 7 2014-07-16T04:00:00Z   2014-07-16T16:01:21Z 2014-16461 0 0 09000064817b0cfb
IRS-2013-0004-0016 IRS Truncated Taxpayer Identification Numbers IRS-2013-0004 IRS Truncated Taxpayer Identification Numbers Rule   2014-07-15T04:00:00Z 2014 7 2014-07-15T04:00:00Z   2014-07-15T17:21:04Z 2014-16464 0 0 09000064817ad987
IRS-2014-0022-0002 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities IRS-2014-0022 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities Rule   2014-07-15T04:00:00Z 2014 7 2014-07-15T04:00:00Z   2014-07-15T17:19:30Z 2014-16599 0 0 09000064817ad66e
IRS-2014-0020-0004 IRS Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status Rule   2014-07-10T04:00:00Z 2014 7 2014-07-10T04:00:00Z   2014-07-10T15:30:14Z C1-2014-15623 0 0 090000648179cbf7
IRS-2007-0067-0016 IRS Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums: Corrections Rule   2014-07-07T04:00:00Z 2014 7 2014-07-07T04:00:00Z   2014-07-08T10:10:30Z 2014-14989 0 0 090000648179293e
IRS-2012-0005-0050 IRS Longevity Annuity Contracts IRS-2012-0005 Longevity Annuity Contracts Rule   2014-07-02T04:00:00Z 2014 7 2014-07-02T04:00:00Z   2014-07-07T10:37:04Z 2014-15524 0 0 0900006481787044
IRS-2014-0020-0003 IRS Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status Rule   2014-07-02T04:00:00Z 2014 7 2014-07-02T04:00:00Z   2014-07-07T10:35:13Z 2014-15623 0 0 090000648178757b
IRS-2014-0009-0009 IRS Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, etc.; Corrections Rule   2014-07-01T04:00:00Z 2014 7 2014-07-01T04:00:00Z   2014-07-07T10:43:24Z 2014-15466 0 0 09000064817786ab
IRS-2014-0010-0018 IRS Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions; Corrections Rule   2014-07-01T04:00:00Z 2014 7 2014-07-01T04:00:00Z   2014-07-07T10:41:18Z 2014-15465 0 0 090000648177877c
IRS-2013-0024-0016 IRS Tax Credit for Employee Health Insurance Expenses of Small Employers IRS-2013-0024 Tax Credit for Employee Health Insurance Expenses of Small Employers Rule   2014-06-30T04:00:00Z 2014 6 2014-06-30T04:00:00Z   2014-07-01T10:16:02Z 2014-15262 0 0 0900006481774db8
IRS-2011-0036-0006 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Indoor Tanning Services Excise Tax Disregarded Entities; Religious and Family Member FICA and FUTA Exceptions Rule   2014-06-26T04:00:00Z 2014 6 2014-06-26T04:00:00Z   2014-07-01T10:12:49Z 2014-14967 0 0 090000648176a4fb
IRS-2013-0014-0005 IRS Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRS-2013-0014 Ninety-Day Waiting Period Limitation Rule   2014-06-25T04:00:00Z 2014 6 2014-06-25T04:00:00Z   2014-06-26T10:12:09Z 2014-14795 0 0 0900006481765688
IRS-2014-0019-0002 IRS Participation in a Summons Interview IRS-2014-0019 Participation in a Summons Interview Rule   2014-06-18T04:00:00Z 2014 6 2014-06-18T04:00:00Z   2014-06-19T13:40:34Z 2014-14265 0 0 090000648174fb94
IRS-2011-0014-0005 IRS Removal of the dual filing requirement for Form 5472 under Treas. Reg. § 1.6038A-2(d) and (e) IRS-2011-0014 Filing of Forms; Requirements Rule   2014-06-06T04:00:00Z 2014 6 2014-06-06T04:00:00Z   2014-06-06T13:07:35Z 2014-13255 0 0 090000648172cd01
IRS-2014-0016-0002 IRS ALTERNATIVE SIMPLIFIED CREDIT ELECTION IRS-2014-0016 Alternative Simplified Credit Election Rule   2014-06-03T04:00:00Z 2014 6 2014-06-03T04:00:00Z   2014-06-04T16:48:44Z 2014-12757 0 0 0900006481725e5b
IRS-2013-0005-0013 IRS Designation of Person Under Section 3504 IRS-2013-0005 Designation of Payor to Perform Acts Required of an Employer; Correction Rule   2014-06-02T04:00:00Z 2014 6 2014-06-02T04:00:00Z   2014-06-03T11:51:11Z 2014-12614 0 0 0900006481722c5c
IRS-2007-0067-0015 IRS Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums Rule   2014-05-12T04:00:00Z 2014 5 2014-05-12T04:00:00Z   2014-05-13T14:44:25Z 2014-10849 0 0 09000064816f08f9
IRS-2014-0001-0009 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; etc.; Correction Rule   2014-05-12T04:00:00Z 2014 5 2014-05-12T04:00:00Z   2014-05-13T14:41:44Z 2014-10856 0 0 09000064816f0891
IRS-2007-0098-0042 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 Limitations on Estates or Trusts Rule   2014-05-09T04:00:00Z 2014 5 2014-05-09T04:00:00Z   2014-05-12T13:06:25Z 2014-10661 0 0 09000064816ec840
IRS-2013-0009-0016 IRS Information Reporting for Affordable Insurance Exchanges IRS-2013-0009 Information Reporting for Affordable Insurance Exchanges Rule   2014-05-07T04:00:00Z 2014 5 2014-05-07T04:00:00Z   2014-05-07T16:12:49Z 2014-10419 0 0 09000064816e6e3d
IRS-2013-0032-0041 IRS Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage IRS-2013-0032 Information Reporting of Minimum Essential Coverage; Correction Rule   2014-04-30T04:00:00Z 2014 4 2014-04-30T04:00:00Z   2014-05-01T11:53:13Z 2014-09795 0 0 09000064816d6df8
IRS-2013-0032-0040 IRS Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage IRS-2013-0032 Information Reporting of Minimum Essential Coverage; Correction Rule   2014-04-30T04:00:00Z 2014 4 2014-04-30T04:00:00Z   2014-05-01T11:52:05Z 2014-09796 0 0 09000064816d6dbe
IRS-2014-0009-0003 IRS Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, etc.: Corrections Rule   2014-04-22T04:00:00Z 2014 4 2014-04-22T04:00:00Z   2014-04-28T14:52:43Z 2014-09161 0 0 09000064816c0d42
IRS-2014-0014-0001 IRS Returns of Information of Brokers and Barter Exchanges; Furnishing Statement Required With Respect to Certain Substitute Payments; CFR Correction IRS-2014-0014 Returns of Information of Brokers and Barter Exchanges; Furnishing Statement Required With Respect to Certain Substitute Payments; CFR Correction Rule Final Rule 2014-04-17T04:00:00Z 2014 4 2014-04-17T04:00:00Z   2022-02-16T19:36:51Z 2014-08935 0 0 09000064816b7e1b
IRS-2012-0049-0088 IRS Net Investment Income Tax IRS-2012-0049 Net Investment Income Tax; Correction Rule   2014-04-01T04:00:00Z 2014 4 2014-04-01T04:00:00Z   2014-04-02T11:15:01Z 2014-07162 0 0 0900006481694af1
IRS-2012-0049-0089 IRS Net Investment Income Tax IRS-2012-0049 Net Investment Income Tax; Correction Rule   2014-04-01T04:00:00Z 2014 4 2014-04-01T04:00:00Z   2014-04-02T11:15:50Z 2014-07160 0 0 0900006481694322
IRS-2014-0012-0001 IRS Designation of Payor to Perform Acts Required of an Employer IRS-2014-0012 Designation of Payor to Perform Acts Required of an Employer Rule Final Rule 2014-03-31T04:00:00Z 2014 3 2014-03-31T04:00:00Z   2022-02-16T19:35:43Z 2014-07152 0 0 090000648169139e
IRS-2013-0032-0039 IRS Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage IRS-2013-0032 Information Reporting of Minimum Essential Coverage Rule   2014-03-10T04:00:00Z 2014 3 2014-03-10T04:00:00Z   2014-03-12T13:45:17Z 2014-05051 0 0 090000648165ab6f
IRS-2014-0010-0002 IRS Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 Information Reporting by Applicable Large Employers: Health Insurance Coverage Offered Under Employer-Sponsored Plans Rule Final Rule 2014-03-10T04:00:00Z 2014 3 2014-03-10T04:00:00Z   2014-03-21T13:23:40Z 2014-05050 0 0 090000648165ab33
IRS-2014-0010-0003 IRS Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions Rule Final Rule 2014-03-06T05:00:00Z 2014 3 2014-03-06T05:00:00Z   2014-03-21T13:23:11Z 2014-03967 0 0 0900006481605781
IRS-2014-0009-0002 IRS Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment Rule   2014-03-06T05:00:00Z 2014 3 2014-03-06T05:00:00Z   2014-03-12T12:29:19Z 2014-03991 0 0 090000648160582c
IRS-2012-0024-0005 IRS Property Transferred in Connection with Performance of Services under Section83 IRS-2012-0024 Property Transferred in Connection with the Performance of Services under Section 83 Rule   2014-02-26T05:00:00Z 2014 2 2014-02-26T05:00:00Z   2014-02-27T13:26:39Z 2014-03988 0 0 09000064815c39e4
IRS-2013-0014-0004 IRS Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRS-2013-0014 Ninety-Day Waiting Period Limitation: Certain Health Coverage Requirements Under the Affordable Care Act Rule   2014-02-24T05:00:00Z 2014 2 2014-02-24T05:00:00Z   2014-02-25T12:47:33Z 2014-03809 0 0 09000064815a683d
IRS-2013-0001-0554 IRS Shared Responsibility for Employers Regarding Health Coverage IRS-2013-0001 Shared Responsibility for Employers Regarding Health Coverage Rule   2014-02-12T05:00:00Z 2014 2 2014-02-12T05:00:00Z   2014-02-18T12:43:40Z 2014-03082 0 0 090000648155d777
IRS-2013-0011-0093 IRS Health Insurance Providers Fee IRS-2013-0011 Health Insurance Providers Fee Rule Correction 2014-02-03T05:00:00Z 2014 2 2014-02-03T05:00:00Z   2014-02-03T15:04:24Z 2013-28412 0 0 090000648151f561
IRS-2012-0048-0011 IRS Rules Relating to Additional Medicare Tax IRS-2012-0048 Rules Relating to Additional Medicare; Correction Rule   2014-01-29T05:00:00Z 2014 1 2014-01-29T05:00:00Z   2014-01-29T16:04:43Z 2014-01619 0 0 0900006481531b80
IRS-2010-0003-0010 IRS Section 3504 Agent Employment Tax Liability IRS-2010-0003 Section 3504 Agent Employment Tax Liability; Correction Rule   2014-01-24T05:00:00Z 2014 1 2014-01-24T05:00:00Z   2014-01-28T12:21:14Z 2014-01389 0 0 09000064815221f5
IRS-2013-0011-0092 IRS Health Insurance Providers Fee IRS-2013-0011 Health Insurance Providers Fee Rule   2014-01-22T05:00:00Z 2014 1 2014-01-22T05:00:00Z   2014-01-24T13:23:42Z C1-2013-28412 0 0 0900006481519c97
IRS-2014-0004-0002 IRS Guidance for Determining Stock Ownership (REG-121534-12) IRS-2014-0004 Guidance for Determining Stock Ownership Rule   2014-01-17T05:00:00Z 2014 1 2014-01-17T05:00:00Z   2014-01-24T12:44:28Z 2014-00899 0 0 0900006481510e87
IRS-2013-0003-0002 IRS Bond Premium Carryforward IRS-2013-0003 Bond Premium Carryforward Rule   2014-01-15T05:00:00Z 2014 1 2014-01-15T05:00:00Z   2014-01-17T21:40:34Z 2014-00613 0 0 0900006481509987
IRS-2010-0038-0009 IRS Sales-Based Royalties and Vendor Allowances IRS-2010-0038 Sales-Based Royalties and Vendor Allowances Rule   2014-01-13T05:00:00Z 2014 1 2014-01-13T05:00:00Z 2014-04-15T03:59:59Z 2014-01-17T21:40:34Z 2014-00327 0 0 0900006481503698
IRS-2013-0019-0007 IRS Computation of, and Rules Relating to, Medical Loss Ratio IRS-2013-0019 Computation of, and Rules Relating to, Medical Loss Ratio Rule   2014-01-07T05:00:00Z 2014 1 2014-01-07T05:00:00Z   2014-01-17T21:40:33Z 2014-00092 0 0 09000064814f1309

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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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