documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
86 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2014 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-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;