home / openregs

documents

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

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

72 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2015 sorted by posted_date descending

✎ View and edit SQL

This data as json, CSV (advanced)

Suggested facets: subtype, posted_month, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), last_modified (date)

posted_year 1

  • 2015 · 72 ✖

document_type 1

  • Rule · 72 ✖

agency_id 1

  • IRS · 72 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2007-0062-0089 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   2015-12-23T05:00:00Z 2015 12 2015-12-23T05:00:00Z   2015-12-28T20:20:13Z 2015-32146 0 0 0900006481dc9732
IRS-2013-0018-0055 IRS Health Insurance Premium Tax Credit: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules IRS-2013-0018 Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit, Rule   2015-12-18T05:00:00Z 2015 12 2015-12-18T05:00:00Z   2015-12-22T21:09:55Z 2015-31866 0 0 0900006481db980a
IRS-2015-0051-0002 IRS Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F) (REG-148532-05) IRS-2015-0051 Qualification of a Transaction as a Corporate Reorganization, etc.; Correction Rule Correction 2015-12-08T05:00:00Z 2015 12 2015-12-08T05:00:00Z   2016-02-23T17:58:53Z 2015-30869 0 0 0900006481d8cb05
IRS-2015-0050-0008 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents from Sources Within the United States; Correction Rule   2015-12-07T05:00:00Z 2015 12 2015-12-07T05:00:00Z   2015-12-07T16:33:24Z 2015-30777 0 0 0900006481d89777
IRS-2015-0050-0009 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents from Sources Within the United States; Correction Rule   2015-12-07T05:00:00Z 2015 12 2015-12-07T05:00:00Z   2015-12-07T16:34:02Z 2015-30778 0 0 0900006481d897b8
IRS-2015-0053-0003 IRS General Allocation and Accounting Regulations Under Section 141 (REG-140379-02; REG-142599-02) IRS-2015-0053 General Allocation and Accounting Regulations: Remedial Actions for Tax-Exempt Bonds; Correction Rule   2015-11-30T05:00:00Z 2015 11 2015-11-30T05:00:00Z   2015-12-07T16:31:21Z 2015-30321 0 0 0900006481d79694
IRS-2015-0053-0004 IRS General Allocation and Accounting Regulations Under Section 141 (REG-140379-02; REG-142599-02) IRS-2015-0053 General Allocation and Accounting Regulations: Remedial Actions for Tax-Exempt Bonds; Correction Rule   2015-11-30T05:00:00Z 2015 11 2015-11-30T05:00:00Z   2015-12-07T16:31:56Z 2015-30322 0 0 0900006481d796e0
IRS-2010-0011-0017 IRS Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act IRS-2010-0011 Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections Rule Final Rule 2015-11-18T05:00:00Z 2015 11 2015-11-18T05:00:00Z   2015-11-18T16:07:15Z 2015-29294 0 0 0900006481d54804
IRS-2014-0031-0022 IRS Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans IRS-2014-0031 Hybrid Retirement Plans: Market Rate of Return Rule Final Rule 2015-11-16T05:00:00Z 2015 11 2015-11-16T05:00:00Z   2015-11-18T14:52:10Z 2015-28915 0 0 0900006481d487cd
IRS-2009-0007-0006 IRS Determination of Distributive Share When a Partner's Interest Changes IRS-2009-0007 Determination of Distributive Share When Partner's Interest Changes; Correction Rule   2015-11-04T05:00:00Z 2015 11 2015-11-04T05:00:00Z   2015-11-05T20:58:57Z 2015-28014 0 0 0900006481d0d4fe
IRS-2009-0007-0007 IRS Determination of Distributive Share When a Partner's Interest Changes IRS-2009-0007 Determination of Distributive Share When Partner's Interest Changes; Correction Rule   2015-11-04T05:00:00Z 2015 11 2015-11-04T05:00:00Z   2015-11-05T21:02:11Z 2015-28015 0 0 0900006481d0dbeb
IRS-2015-0052-0002 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-121496-15) IRS-2015-0052 Preparer Tax Identification Number User Fee Update Rule   2015-10-30T04:00:00Z 2015 10 2015-10-30T04:00:00Z   2015-11-03T16:41:03Z 2015-27789 0 0 0900006481cfca13
IRS-2015-0042-0003 IRS United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction Rule   2015-10-29T04:00:00Z 2015 10 2015-10-29T04:00:00Z   2015-11-03T16:10:32Z 2015-27604 0 0 0900006481cf8a6d
IRS-2015-0042-0005 IRS United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction Rule   2015-10-29T04:00:00Z 2015 10 2015-10-29T04:00:00Z   2015-11-03T16:25:01Z 2015-27603 0 0 0900006481cf8c3d
IRS-2015-0053-0001 IRS General Allocation and Accounting Regulations Under Section 141 (REG-140379-02; REG-142599-02) IRS-2015-0053 General Allocation and Accounting: Remedial Actions for Tax-Exempt Bonds Rule   2015-10-27T04:00:00Z 2015 10 2015-10-27T04:00:00Z   2015-11-03T15:52:49Z 2015-27328 0 0 0900006481cf151b
IRS-2015-0022-0007 IRS Notional Principal Contracts; Swaps With Nonperiodic Payments (REG-102656-15) IRS-2015-0022 Notional Principal Contracts; Swaps With Nonperiodic Payments Rule   2015-10-13T04:00:00Z 2015 10 2015-10-13T04:00:00Z   2015-10-14T19:19:34Z 2015-25921 0 0 0900006481cc4450
IRS-2013-0021-0008 IRS Controlled Group Regulation Examples IRS-2013-0021 Controlled Group Regulation Examples; Correction Rule   2015-10-06T04:00:00Z 2015 10 2015-10-06T04:00:00Z   2015-10-14T15:29:41Z 2015-25355 0 0 0900006481cb3105
IRS-2012-0044-0013 IRS Reliance Standards for Making Good Faith Determinations IRS-2012-0044 Reliance Standards for Making Good Faith Determinations Rule   2015-09-25T04:00:00Z 2015 9 2015-09-25T04:00:00Z   2015-09-28T15:06:34Z 2015-24346 0 0 0900006481c95fe5
IRS-2015-0051-0001 IRS Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F) (REG-148532-05) IRS-2015-0051 Qualification of a Transaction as a Corporate Reorganization, etc. Rule Final Rule 2015-09-21T04:00:00Z 2015 9 2015-09-21T04:00:00Z   2024-11-12T05:47:28Z 2015-23603 1 0 0900006481c883f1
IRS-2015-0050-0001 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents from Sources within the United States Rule   2015-09-18T04:00:00Z 2015 9 2015-09-18T04:00:00Z   2015-09-23T17:23:26Z 2015-21759 0 0 0900006481c7e852
IRS-2015-0048-0001 IRS Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions (REG-113338-15) IRS-2015-0048 Coordination of Transfer Pricing Rules with Other Code Provisions Rule Final Rule 2015-09-16T04:00:00Z 2015 9 2015-09-16T04:00:00Z   2024-11-11T21:03:27Z 2015-23278 1 0 0900006481c72727
IRS-2015-0046-0001 IRS Basis in Interests in Tax-Exempt Trusts (REG-154890-03) IRS-2015-0046 Basis in Interests in Tax-Exempt Trusts Rule Final Rule 2015-09-16T04:00:00Z 2015 9 2015-09-16T04:00:00Z   2024-11-11T21:03:26Z C1-2015-19846 1 0 0900006481c726d8
IRS-2013-0021-0007 IRS Controlled Group Regulation Examples IRS-2013-0021 Controlled Group Regulation Examples Rule   2015-09-15T04:00:00Z 2015 9 2015-09-15T04:00:00Z   2015-09-16T20:19:53Z 2015-23137 0 0 0900006481c6f545
IRS-2008-0035-0029 IRS Determination of minimum required pension contributions IRS-2008-0035 Determination of Minimum Required Pension Contributions Rule   2015-09-09T04:00:00Z 2015 9 2015-09-09T04:00:00Z   2015-09-09T16:29:34Z 2015-20914 0 0 0900006481c61aba
IRS-2012-0041-0005 IRS Integrated Hedging Transactions of Qualifying Debt IRS-2012-0041 Integrated Hedging Transactions of Qualifying Debt Rule   2015-09-08T04:00:00Z 2015 9 2015-09-08T04:00:00Z   2015-09-09T16:23:16Z 2015-22554 0 0 0900006481c5dd3e
IRS-2015-0044-0001 IRS Allocation of W–2 Wages in a Short Taxable Year and in an Acquisition or Disposition (REG-114322-14) IRS-2015-0044 Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition Rule Final Rule 2015-09-03T04:00:00Z 2015 9 2015-09-03T04:00:00Z   2024-11-12T05:42:42Z 2015-20770 1 0 0900006481c5455b
IRS-2015-0042-0002 IRS United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 U.S. Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business Rule   2015-09-02T04:00:00Z 2015 9 2015-09-02T04:00:00Z   2015-09-03T16:14:33Z 2015-21574 0 0 0900006481c4f92b
IRS-2015-0041-0002 IRS Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (REG-123640-15) IRS-2015-0041 Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under MPRA Rule   2015-09-02T04:00:00Z 2015 9 2015-09-02T04:00:00Z   2015-09-03T16:00:54Z 2015-21766 0 0 0900006481c4f49e
IRS-2015-0004-0713 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits under the Multiemployer Pension Reform Act of 2014 Rule Temporary Rule 2015-08-27T04:00:00Z 2015 8 2015-08-27T04:00:00Z   2015-08-27T12:30:59Z 2015-14945 0 0 0900006481b8722e
IRS-2009-0030-0001 IRS SECTION 199. AMENDMENTS TO DOMESTIC PRODUCTION DEDUCTION REGULATIONS (REG-136459-09) IRS-2009-0030 Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition Rule   2015-08-27T00:00:00Z 2015 8     2015-09-03T16:54:26Z   0 1 0900006481c3d4d5
IRS-2015-0033-0004 IRS Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 Extension of Time to File Certain Information Returns Rule   2015-08-13T04:00:00Z 2015 8 2015-08-13T04:00:00Z   2015-08-24T16:37:37Z 2015-19932 0 0 0900006481c1d002
IRS-2014-0005-0003 IRS Basis in Interests in Tax-Exempt Trusts (REG-154890-03) IRS-2014-0005 Basis in Interests in Tax-Exempt Trusts Rule   2015-08-12T04:00:00Z 2015 8 2015-08-12T04:00:00Z   2015-08-12T15:49:02Z 2015-19846 0 0 0900006481c19cac
IRS-2015-0004-0071 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction Rule   2015-08-06T04:00:00Z 2015 8 2015-08-06T04:00:00Z   2015-08-07T20:51:09Z 2015-19366 0 0 0900006481bc7677
IRS-2015-0004-0069 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction Rule   2015-08-06T04:00:00Z 2015 8 2015-08-06T04:00:00Z   2015-08-07T20:49:14Z 2015-19364 0 0 0900006481bc75ad
IRS-2009-0007-0005 IRS Determination of Distributive Share When a Partner's Interest Changes IRS-2009-0007 Determination of Distributive Share When Partner's Interest Changes Rule   2015-08-03T04:00:00Z 2015 8 2015-08-03T04:00:00Z   2015-08-04T13:02:16Z 2015-18816 0 0 0900006481bb7eba
IRS-2011-0015-0003 IRS Claims for Credit or Refund IRS-2011-0015 Claims for Credit or Refund Rule   2015-07-24T04:00:00Z 2015 7 2015-07-24T04:00:00Z   2015-07-24T20:05:45Z 2015-18119 0 0 0900006481b9dacb
IRS-2010-0017-1017 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   2015-07-14T04:00:00Z 2015 7 2015-07-14T04:00:00Z   2015-07-15T18:46:44Z 2015-17076 0 0 0900006481b82ff6
IRS-2015-0032-0001 IRS Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 Partnership Transactions Involving Equity Interests of a Partner; Corrections Rule   2015-07-08T00:00:00Z 2015 7     2015-10-27T15:37:41Z   0 1 0900006481b713de
IRS-2015-0032-0002 IRS Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 Partnership Transactions Involving Equity Interests of a Partner; Corrections Rule   2015-07-08T00:00:00Z 2015 7     2015-10-27T15:38:10Z   0 1 0900006481b714ab
IRS-2015-0004-0037 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits under the Multiemployer Pension Reform Act of 2014 Rule   2015-06-19T04:00:00Z 2015 6 2015-06-19T04:00:00Z   2015-06-19T15:18:07Z 2015-14945 0 0 0900006481b48374
IRS-2015-0001-0006 IRS Summary of Benefits and Coverage and Uniform Glossary (REG-145878-14) IRS-2015-0001 Summary of Benefits and Coverage and Uniform Glossary Rule   2015-06-16T04:00:00Z 2015 6 2015-06-16T04:00:00Z   2015-06-17T15:34:11Z 2015-14559 0 0 0900006481b3c0be
IRS-2012-0030-0010 IRS Portability of a Deceased Spousal Unused Exclusion Amount IRS-2012-0030 Portability of a Deceased Spousal Unused Exclusion Amount Rule   2015-06-16T04:00:00Z 2015 6 2015-06-16T04:00:00Z   2015-06-17T15:23:31Z 2015-14663 0 0 0900006481b3bf23
IRS-2015-0022-0003 IRS Notional Principal Contracts; Swaps With Nonperiodic Payments (REG-102656-15) IRS-2015-0022 Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction Rule   2015-06-15T04:00:00Z 2015 6 2015-06-15T04:00:00Z   2015-06-15T19:29:10Z 2015-14622 0 0 0900006481b364aa
IRS-2015-0027-0001 IRS Partnership Transactions Involving Equity Interests of a Partner (REG-149518-03) IRS-2015-0027 Partnership Transactions Involving Equity Interests of a Partner Rule   2015-06-12T04:00:00Z 2015 6 2015-06-12T04:00:00Z   2015-06-15T19:34:30Z 2015-14405 0 0 0900006481b3040f
IRS-2014-0027-0003 IRS Segregation Rule Effective Date (REG-105067-14) IRS-2014-0027 Segregation Rule Effective Date Rule   2015-06-05T04:00:00Z 2015 6 2015-06-05T04:00:00Z   2015-06-09T18:33:07Z 2015-13711 0 0 0900006481b1d111
IRS-2015-0009-0007 IRS Reporting of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options (REG-143040-14) IRS-2015-0009 Reporting for Premium: Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction Rule   2015-06-05T04:00:00Z 2015 6 2015-06-05T04:00:00Z   2015-06-09T18:34:15Z 2015-13796 0 0 0900006481b1d1aa
IRS-2012-0025-0004 IRS Substantial Business Activities IRS-2012-0025 Substantial Business Activities Rule   2015-06-04T04:00:00Z 2015 6 2015-06-04T04:00:00Z   2015-06-04T18:33:11Z 2015-13541 0 0 0900006481b198c7
IRS-2015-0022-0002 IRS Notional Principal Contracts; Swaps With Nonperiodic Payments (REG-102656-15) IRS-2015-0022 Notional Principal Contracts; Swaps with Nonperiodic Payments Rule   2015-05-08T04:00:00Z 2015 5 2015-05-08T04:00:00Z   2015-05-08T19:22:09Z 2015-11092 0 0 0900006481ad53bb
IRS-2012-0036-0233 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Requirements for Charitable Hospitals: Community Health Needs Assessments for Charitable; Requirements of an Excise Tax Return and Time for Filing the Return; Correction Rule   2015-05-04T04:00:00Z 2015 5 2015-05-04T04:00:00Z   2015-05-07T19:41:41Z 2015-10341 0 0 0900006481acb3a1
IRS-2012-0036-0232 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Requirements for Charitable Hospitals: Community Health Needs Assessments for Charitable; Requirements of an Excise Tax Return and Time for Filing the Return; Correction Rule   2015-05-04T04:00:00Z 2015 5 2015-05-04T04:00:00Z   2015-05-07T19:40:33Z 2015-10340 0 0 0900006481acb1c3
IRS-2015-0010-0002 IRS Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 (REG-160871-04) IRS-2015-0010 Period of Limitations on Assessment for Listed Transactions Not Disclosed under the Internal Revenue Code; Correction Rule   2015-04-28T04:00:00Z 2015 4 2015-04-28T04:00:00Z   2015-04-29T19:52:02Z 2015-09710 0 0 0900006481abefa9
IRS-2012-0023-0004 IRS Regulations Revising Rules Regarding Agency for Consolidated Group IRS-2012-0023 Rules Regarding Agency for a Consolidated Group; Correction Rule   2015-04-27T04:00:00Z 2015 4 2015-04-27T04:00:00Z   2015-04-27T17:52:04Z 2015-09711 0 0 0900006481abc454
IRS-2012-0023-0005 IRS Regulations Revising Rules Regarding Agency for Consolidated Group IRS-2012-0023 Rules Regarding Agency for a Consolidated Group; Correction Rule   2015-04-27T04:00:00Z 2015 4 2015-04-27T04:00:00Z   2015-04-27T17:58:13Z 2015-09712 0 0 0900006481abc45c
IRS-2015-0013-0005 IRS Allocation of Controlled Group Research Credit (REG-133489-13) IRS-2015-0013 Allocation of Controlled Group Research Credit; Corrections Rule   2015-04-27T04:00:00Z 2015 4 2015-04-27T04:00:00Z   2015-04-27T17:40:18Z 2015-09603 0 0 0900006481abc582
IRS-2015-0013-0004 IRS Allocation of Controlled Group Research Credit (REG-133489-13) IRS-2015-0013 Allocation of Controlled Group Research Credit; Corrections Rule   2015-04-27T04:00:00Z 2015 4 2015-04-27T04:00:00Z   2015-04-27T17:37:02Z 2015-09604 0 0 0900006481abc3fb
IRS-2014-0020-0006 IRS Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 Guidelinesfor the Streamlined Process of Applying for Recognition of Status; Corrections Rule   2015-04-17T04:00:00Z 2015 4 2015-04-17T04:00:00Z   2015-04-20T19:10:22Z 2015-08856 0 0 0900006481aab86c
IRS-2015-0009-0005 IRS Reporting of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options (REG-143040-14) IRS-2015-0009 Reporting for Premiums; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction Rule   2015-04-16T04:00:00Z 2015 4 2015-04-16T04:00:00Z   2015-04-20T17:26:34Z 2015-08746 0 0 0900006481aa9420
IRS-2015-0013-0002 IRS Allocation of Controlled Group Research Credit (REG-133489-13) IRS-2015-0013 Allocation of Controlled Group Research Credit Rule   2015-04-03T04:00:00Z 2015 4 2015-04-03T04:00:00Z   2015-04-03T16:14:43Z 2015-07331 0 0 0900006481a8ac5c
IRS-2012-0023-0003 IRS Regulations Revising Rules Regarding Agency for Consolidated Group IRS-2012-0023 Regulations Revising Rules Regarding Agency for a Consolidated Group Rule   2015-04-01T04:00:00Z 2015 4 2015-04-01T04:00:00Z   2015-04-01T15:57:51Z 2015-07182 0 0 0900006481a857cd
IRS-2015-0010-0001 IRS Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 (REG-160871-04) IRS-2015-0010 Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 Rule   2015-03-31T04:00:00Z 2015 3 2015-03-31T04:00:00Z   2015-03-31T19:51:50Z 2015-07378 0 0 0900006481a7c8d6
IRS-2015-0011-0001 IRS Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-137125-08) IRS-2015-0011 Certain Employee Remuneration in Excess of $1,000,000 under Internal Revenue Code Section 162(m) Rule Final Rule 2015-03-31T04:00:00Z 2015 3 2015-03-31T04:00:00Z   2024-11-07T23:13:27Z 2015-07386 1 0 0900006481a7ca55
IRS-2014-0037-0003 IRS Amendments to Excepted Benefits (REG-132751-14) IRS-2014-0037 Amendments to Excepted Benefits Rule   2015-03-18T04:00:00Z 2015 3 2015-03-18T04:00:00Z   2015-03-18T16:14:41Z 2015-06066 0 0 0900006481a4ec13
IRS-2015-0009-0002 IRS Reporting of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options (REG-143040-14) IRS-2015-0009 Reporting for Premium: Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options Rule   2015-03-13T04:00:00Z 2015 3 2015-03-13T04:00:00Z   2015-03-13T19:06:06Z 2015-05648 0 0 0900006481a4281d
IRS-2012-0007-0006 IRS Application for Recognition as a 501(c)(29) Organization IRS-2012-0007 Applications: Recognition as a 501(c)(29) Organization; Corrections Rule Correction 2015-03-11T04:00:00Z 2015 3 2015-03-11T04:00:00Z   2015-03-11T15:33:40Z 2015-05518 0 0 0900006481a3b7c5
IRS-2012-0036-0231 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals, etc.; Corrections Rule   2015-03-11T04:00:00Z 2015 3 2015-03-11T04:00:00Z   2015-03-11T14:49:40Z 2015-05519 0 0 0900006481a3b05e
IRS-2012-0036-0230 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals, etc.; Corrections Rule   2015-03-11T04:00:00Z 2015 3 2015-03-11T04:00:00Z   2015-03-11T14:47:28Z 2015-05520 0 0 0900006481a3af5e
IRS-2014-0017-0005 IRS Filing of Forms IRS-2014-0017 Applications: Recognition as a 501(c)(29) Organization; Corrections Rule   2015-03-11T00:00:00Z 2015 3     2015-03-11T15:19:33Z   0 1 0900006481a3af64
IRS-2014-0016-0005 IRS ALTERNATIVE SIMPLIFIED CREDIT ELECTION IRS-2014-0016 Alternative Simplified Credit Election Rule   2015-02-27T05:00:00Z 2015 2 2015-02-27T05:00:00Z   2015-03-02T20:26:09Z 2015-04111 0 0 0900006481a1d39a
IRS-2015-0003-0002 IRS Health Insurance Providers Fee IRS-2015-0003 Health Insurance Providers Fee Rule   2015-02-26T05:00:00Z 2015 2 2015-02-26T05:00:00Z   2015-02-26T16:42:10Z 2015-03944 0 0 0900006481a18f6a
IRS-2012-0008-0003 IRS Foreign Tax Credit Splitting Events (REG-132736-11) IRS-2012-0008 Foreign Tax Credit Splitting Events Rule   2015-02-10T05:00:00Z 2015 2 2015-02-10T05:00:00Z   2015-02-10T14:58:46Z 2015-02614 0 0 09000064819fca87
IRS-2012-0007-0005 IRS Application for Recognition as a 501(c)(29) Organization IRS-2012-0007 Applications for Recognition as a 501(c)(29) Organization Rule   2015-01-29T05:00:00Z 2015 1 2015-01-29T05:00:00Z   2015-02-02T17:58:51Z 2015-01677 0 0 09000064819e6312
IRS-2013-0006-0005 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; Correction Rule   2015-01-05T05:00:00Z 2015 1 2015-01-05T05:00:00Z   2015-01-06T12:12:53Z 2014-30811 0 0 09000064819a37d9

Advanced export

JSON shape: default, array, newline-delimited, object

CSV options:

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;
Powered by Datasette · Queries took 624.796ms · Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API