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

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83 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2016 sorted by posted_date descending

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  • 2016 · 83 ✖

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  • Rule · 83 ✖

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  • IRS · 83 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2015-0006-1764 IRS Information Returns; Winnings From Bingo, Keno, and Slot Machines (REG-132253-11) IRS-2015-0006 Information Returns; Winnings from Bingo, Keno, and Slot Machines Rule Final Rule 2016-12-30T05:00:00Z 2016 12 2016-12-30T05:00:00Z   2016-12-30T18:13:55Z 2016-31575 0 0 0900006482441378
IRS-2016-0041-0005 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in Active Conduct of Trade or Business: Correction Rule Correction 2016-12-28T05:00:00Z 2016 12 2016-12-28T05:00:00Z   2016-12-29T21:23:43Z 2016-31411 0 0 090000648243a1f3
IRS-2016-0041-0004 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in Active Conduct of Trade or Business Rule Correction 2016-12-28T05:00:00Z 2016 12 2016-12-28T05:00:00Z   2016-12-29T21:23:05Z 2016-31364 0 0 090000648243a12e
IRS-2014-0001-0012 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 Rule Final Rule 2016-12-28T05:00:00Z 2016 12 2016-12-28T05:00:00Z   2016-12-30T16:31:33Z 2016-30712 0 0 090000648243a092
IRS-2016-0028-0031 IRS Premium Tax Credit NPRM VI (REG-109086-15) IRS-2016-0028 Premium Tax Credit Regulation VI Rule Final Rule 2016-12-19T05:00:00Z 2016 12 2016-12-19T05:00:00Z   2016-12-19T16:45:23Z 2016-30037 0 0 0900006482423375
IRS-2016-0053-0001 IRS Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15) IRS-2016-0053 Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) Rule Temporary Rule 2016-12-19T05:00:00Z 2016 12 2016-12-19T05:00:00Z   2016-12-20T16:40:49Z 2016-30160 0 0 0900006482423487
IRS-2015-0047-0024 IRS Treatment of Certain Transfers of Property to Foreign Corporations (REG-139483-13) IRS-2015-0047 Treatment of Certain Transfers of Property to Foreign Corporations Rule Final Rule 2016-12-16T05:00:00Z 2016 12 2016-12-16T05:00:00Z   2016-12-16T21:15:26Z 2016-29791 0 0 0900006482414429
IRS-2016-0019-0002 IRS Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A (REG-127199-15) IRS-2016-0019 Treatment of Certain Domestic Entities Disregarded as Separate from Their Owners as Corporations for Purposes of Section 6038A Rule Final Rule 2016-12-13T05:00:00Z 2016 12 2016-12-13T05:00:00Z   2016-12-16T21:08:16Z 2016-29641 0 0 09000064823fe81d
IRS-2016-0051-0001 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (REG-133353-16) IRS-2016-0051 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities Rule Temporary Rule 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z   2016-12-12T16:24:30Z 2016-29488 0 0 09000064823f49b0
IRS-2015-0031-0019 IRS Issue Price Definition for Tax-Exempt Bonds (REG-138526-14) IRS-2015-0031 Issue Price Definition for Tax-Exempt Bonds Rule Final Rule 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z   2016-12-12T16:27:47Z 2016-29486 0 0 09000064823f4a45
IRS-2016-0048-0001 IRS Recognition and Deferral of Section 987 Gain or Loss (REG-128276-12) IRS-2016-0048 Recognition and Deferral of Section 987 Gain or Loss Rule Final Rule 2016-12-08T05:00:00Z 2016 12 2016-12-08T05:00:00Z   2016-12-09T21:48:00Z 2016-28380 0 0 09000064823ebcf9
IRS-2016-0049-0001 IRS Income and Currency Gain or Loss With Respect to a Section 987 QBU (REG-208270-86) IRS-2016-0049 Income and Currency Gain or Loss with Respect to a Section Qualified Business Unit Rule Final Rule 2016-12-08T05:00:00Z 2016 12 2016-12-08T05:00:00Z   2024-11-12T06:16:32Z 2016-28381 1 0 09000064823eca97
IRS-2016-0047-0001 IRS Covered Asset Acquisitions (REG-129128-14) IRS-2016-0047 Covered Asset Acquisitions Rule Temporary Rule 2016-12-07T05:00:00Z 2016 12 2016-12-07T05:00:00Z   2016-12-07T20:42:44Z 2016-28755 0 0 09000064823e6eef
IRS-2016-0046-0002 IRS Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-102952-16) IRS-2016-0046 Tax Return Preparer Due Diligence Penalty under Section 6695(g) Rule Final Rule 2016-12-05T05:00:00Z 2016 12 2016-12-05T05:00:00Z   2016-12-07T20:41:17Z 2016-28993 0 0 09000064823ded1e
IRS-2016-0010-0032 IRS Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) IRS-2016-0010 Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent Rule Final Rule 2016-12-02T05:00:00Z 2016 12 2016-12-02T05:00:00Z   2016-12-02T19:17:01Z 2016-28906 0 0 09000064823d9fae
IRS-2016-0036-0007 IRS User Fees for Installment Agreements (REG-108792-16) IRS-2016-0036 User Fees for Installment Agreements Rule Final Rule 2016-12-02T05:00:00Z 2016 12 2016-12-02T05:00:00Z   2016-12-02T19:14:33Z 2016-28936 0 0 09000064823d9f1c
IRS-2016-0027-0004 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Liabilities Recognized as Recourse Partnership Liabilities under Section 752; Correction Rule Correction 2016-11-17T05:00:00Z 2016 11 2016-11-17T05:00:00Z   2016-11-21T19:37:37Z 2016-27517 0 0 090000648239c513
IRS-2016-0027-0003 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Liabilities Recognized as Recourse Partnership Liabilities under Section 752; Correction Rule Correction 2016-11-17T05:00:00Z 2016 11 2016-11-17T05:00:00Z   2016-11-21T19:29:41Z 2016-27516 0 0 090000648239c50e
IRS-2014-0007-0010 IRS Section 707 Regarding Disguised Sales, Generally IRS-2014-0007 Section 707 Regarding Disguised Sales, Generally; Correction Rule Correction 2016-11-16T05:00:00Z 2016 11 2016-11-16T05:00:00Z   2016-11-21T19:28:12Z 2016-27515 0 0 090000648239914f
IRS-2014-0034-0006 IRS Removal of 36-Month Non-Payment Testing Period Rule (REG-136676-13) IRS-2014-0034 Removal of the 36-month Non-payment Testing Period Rule Rule Final Rule 2016-11-10T05:00:00Z 2016 11 2016-11-10T05:00:00Z   2016-11-15T17:56:11Z 2016-27160 0 0 0900006482387406
IRS-2016-0041-0001 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in Active Conduct of Trade or Business Rule Final Rule 2016-11-03T04:00:00Z 2016 11 2016-11-03T04:00:00Z   2016-11-03T17:19:00Z 2016-26425 0 0 090000648236d88c
IRS-2015-0002-0013 IRS Credit for Increasing Research Activities IRS-2015-0002 Credit for Increasing Research Activities; Correction Rule Correction 2016-11-03T04:00:00Z 2016 11 2016-11-03T04:00:00Z   2016-11-03T17:22:03Z 2016-26522 0 0 090000648236d913
IRS-2016-0021-0155 IRS Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance (REG-135702-15) IRS-2016-0021 Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance Rule Final Rule 2016-10-31T04:00:00Z 2016 10 2016-10-31T04:00:00Z   2016-11-01T16:24:02Z 2016-26162 0 0 090000648235df11
IRS-2016-0040-0002 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-130314-16) IRS-2016-0040 Treatment of Certain Interests in Corporations as Stock or Indebtedness Rule Final Rule 2016-10-21T04:00:00Z 2016 10 2016-10-21T04:00:00Z   2016-10-26T13:40:01Z 2016-25105 0 0 0900006482330a1b
IRS-2016-0039-0001 IRS Election To Take Disaster Loss Deduction for Preceding Year (REG-150992-13) IRS-2016-0039 Election to Take Disaster Loss Deduction for Preceding Year Rule Final Rule 2016-10-14T04:00:00Z 2016 10 2016-10-14T04:00:00Z   2016-10-14T16:06:56Z 2016-24664 0 0 09000064822f7830
IRS-2014-0007-0009 IRS Section 707 Regarding Disguised Sales, Generally IRS-2014-0007 Disguised Sales Rule Final Rule 2016-10-05T04:00:00Z 2016 10 2016-10-05T04:00:00Z   2016-10-05T20:15:54Z 2016-23387 0 0 090000648229a09d
IRS-2014-0015-0030 IRS Definitions of Real Estate Investment Trust Real Properties IRS-2014-0015 Real Estate Investment Trust Real Property; Correction Rule Correction 2016-10-05T04:00:00Z 2016 10 2016-10-05T04:00:00Z   2016-10-05T20:12:23Z 2016-23991 0 0 090000648229a048
IRS-2016-0027-0001 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 Rule Final Rule 2016-10-05T04:00:00Z 2016 10 2016-10-05T04:00:00Z   2016-10-05T20:14:10Z 2016-23388 0 0 090000648229a09a
IRS-2015-0002-0012 IRS Credit for Increasing Research Activities IRS-2015-0002 Credit for Increasing Research Activities Rule Final Rule 2016-10-04T04:00:00Z 2016 10 2016-10-04T04:00:00Z   2016-10-05T20:01:09Z 2016-23174 0 0 090000648229126f
IRS-2016-0031-0003 IRS Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (REG-102516-15) IRS-2016-0031 Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property; Correction Rule Correction 2016-09-23T04:00:00Z 2016 9 2016-09-23T04:00:00Z   2016-09-23T15:17:46Z 2016-22945 0 0 090000648225aff8
IRS-2014-0024-0008 IRS Method of Accounting for Gains and Losses on Shares in Certain Money Market Funds; Broker Returns With Respect to Sales of Shares in Money Market Funds (REG-107012-14) IRS-2014-0024 Method of Accounting for Gains and Losses on Shares in Money Market Funds: Broker Returns with Respect to Sales of Shares in Money Market Funds; Correction Rule Correction 2016-09-23T04:00:00Z 2016 9 2016-09-23T04:00:00Z   2016-09-23T15:11:09Z 2016-22950 0 0 090000648225aee6
IRS-2016-0029-0003 IRS Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization (REG-101689-16) IRS-2016-0029 Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization; Correction Rule Correction 2016-09-23T04:00:00Z 2016 9 2016-09-23T04:00:00Z   2016-09-23T15:13:48Z 2016-22939 0 0 090000648225afca
IRS-2015-0055-0032 IRS Country-by-Country Reporting (REG-109822-15) IRS-2015-0055 Country-by-Country Reporting; Correction Rule Correction 2016-09-19T04:00:00Z 2016 9 2016-09-19T04:00:00Z   2016-09-23T15:00:42Z 2016-22440 0 0 09000064822261ed
IRS-2012-0004-0024 IRS Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options under Defined Benefit Pension Plans (REG-110980-10) IRS-2012-0004 Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options under Defined Benefit Pension Plans Rule Final Rule 2016-09-09T04:00:00Z 2016 9 2016-09-09T04:00:00Z   2016-09-13T15:10:29Z 2016-21393 0 0 09000064821e7627
IRS-2015-0032-0021 IRS Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 Definition of Terms Relating to Marital Status Rule Final Rule 2016-09-02T04:00:00Z 2016 9 2016-09-02T04:00:00Z   2016-09-08T14:29:06Z 2016-21096 0 0 09000064821c143e
IRS-2014-0015-0029 IRS Definitions of Real Estate Investment Trust Real Properties IRS-2014-0015 Definition of Real Estate Investment Trust Real Property Rule Final Rule 2016-08-31T04:00:00Z 2016 8 2016-08-31T04:00:00Z   2016-08-31T16:04:59Z 2016-20987 0 0 09000064821b67c2
IRS-2013-0033-0029 IRS Arbitrage Restrictions on Tax-Exempt Bonds IRS-2013-0033 Arbitrage Guidance for Tax-Exempt Bonds: Correction Rule Correction 2016-08-23T04:00:00Z 2016 8 2016-08-23T04:00:00Z   2016-08-23T15:10:22Z 2016-20086 0 0 0900006482193b38
IRS-2013-0033-0030 IRS Arbitrage Restrictions on Tax-Exempt Bonds IRS-2013-0033 Arbitrage Guidance for Tax-Exempt Bonds: Correction Rule Correction 2016-08-23T04:00:00Z 2016 8 2016-08-23T04:00:00Z   2016-08-23T15:14:52Z 2016-20087 0 0 0900006482193b6c
IRS-2015-0014-0005 IRS Tax on Certain Foreign Procurement (REG-103281-11) IRS-2015-0014 Tax on Certain Foreign Procurement Rule Final Rule 2016-08-18T04:00:00Z 2016 8 2016-08-18T04:00:00Z   2016-08-19T14:32:24Z 2016-19452 0 0 09000064821803a9
IRS-2015-0052-0008 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-121496-15) IRS-2015-0052 Preparer Tax Identification Number User Fee Update Rule Final Rule 2016-08-10T04:00:00Z 2016 8 2016-08-10T04:00:00Z   2016-08-12T17:33:21Z 2016-18925 0 0 0900006482164bc0
IRS-2016-0035-0002 IRS Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 Election into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 Rule Final Rule 2016-08-05T04:00:00Z 2016 8 2016-08-05T04:00:00Z   2016-08-08T16:05:02Z 2016-18638 0 0 0900006482157f88
IRS-2015-0035-0002 IRS Property Transferred in Connection With the Performance of Services (REG-135524-14) IRS-2015-0035 Property Transferred in Connection with the Performance of Services Rule Final Rule 2016-07-26T04:00:00Z 2016 7 2016-07-26T04:00:00Z   2016-07-29T16:27:45Z 2016-17591 0 0 0900006482122378
IRS-2016-0031-0001 IRS Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (REG-102516-15) IRS-2016-0031 Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property Rule Final Rule 2016-07-22T04:00:00Z 2016 7 2016-07-22T04:00:00Z   2016-07-22T17:14:35Z 2016-16563 0 0 09000064820ecdab
IRS-2016-0015-0140 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Inversions and Related Transactions; Correction Rule Correction 2016-07-19T04:00:00Z 2016 7 2016-07-19T04:00:00Z   2016-07-20T16:55:16Z 2016-16470 0 0 09000064820c9e3f
IRS-2007-0113-0019 IRS Arbitrage Guidance For Tax-Exempt Bonds IRS-2007-0113 Arbitrage Guidance for Tax-Exempt Bonds Rule Final Rule 2016-07-18T04:00:00Z 2016 7 2016-07-18T04:00:00Z   2016-07-20T17:13:33Z 2016-16558 0 0 09000064820c001e
IRS-2016-0018-0004 IRS Certified Professional Employer Organizations (REG-127561-15) IRS-2016-0018 Participation of a Person Described in Section 6103(n) in a Summons Interview Under the Internal Revenue Code Rule Final Rule 2016-07-14T04:00:00Z 2016 7 2016-07-14T04:00:00Z   2016-07-14T18:15:57Z 2016-16606 0 0 09000064820acc48
IRS-2016-0029-0001 IRS Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization (REG-101689-16) IRS-2016-0029 Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization Rule Final Rule 2016-07-12T04:00:00Z 2016 7 2016-07-12T04:00:00Z   2016-07-14T18:06:05Z 2016-16338 0 0 09000064820a0bec
IRS-2016-0018-0003 IRS Certified Professional Employer Organizations (REG-127561-15) IRS-2016-0018 Certified Professional Employer Organizations; Correction Rule Correction 2016-07-12T04:00:00Z 2016 7 2016-07-12T04:00:00Z   2016-07-12T18:52:47Z 2016-16400 0 0 09000064820a0b9c
IRS-2014-0024-0007 IRS Method of Accounting for Gains and Losses on Shares in Certain Money Market Funds; Broker Returns With Respect to Sales of Shares in Money Market Funds (REG-107012-14) IRS-2014-0024 Method of Accounting for Gains and Losses on Shares in Money Market Funds: Broker Returns with Respect to Sales of Shares in Money Market Funds Rule Final Rule 2016-07-08T04:00:00Z 2016 7 2016-07-08T04:00:00Z   2016-07-11T18:10:25Z 2016-16149 0 0 0900006482095afa
IRS-2016-0017-0004 IRS Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity (REG-114307-15) IRS-2016-0017 Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction Rule Correction 2016-07-05T04:00:00Z 2016 7 2016-07-05T04:00:00Z   2016-07-11T18:33:04Z 2016-15739 0 0 0900006482087749
IRS-2015-0055-0031 IRS Country-by-Country Reporting (REG-109822-15) IRS-2015-0055 Country-by-Country Reporting Rule Final Rule 2016-06-30T04:00:00Z 2016 6 2016-06-30T04:00:00Z   2016-07-01T17:42:29Z 2016-15482 0 0 090000648207c2a5
IRS-2016-0020-0003 IRS Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (REG-126452-15) IRS-2016-0020 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts; Correction Rule Correction 2016-06-28T04:00:00Z 2016 6 2016-06-28T04:00:00Z   2016-07-11T18:29:56Z 2016-15264 0 0 0900006482074178
IRS-2016-0015-0123 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Inversions and Related Transactions; Correction Rule Correction 2016-06-23T04:00:00Z 2016 6 2016-06-23T04:00:00Z   2016-07-01T17:38:17Z 2016-14648 0 0 0900006482060b38
IRS-2016-0015-0122 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Inversions and Related Transactions; Correction Rule Correction 2016-06-23T04:00:00Z 2016 6 2016-06-23T04:00:00Z   2016-07-01T17:37:10Z 2016-14649 0 0 0900006482060aaa
IRS-2016-0026-0001 IRS Modification of Treatment of Certain Health Organizations (REG-118530-15) IRS-2016-0026 Modification of Treatment of Certain Health Organizations Rule Final Rule 2016-06-22T04:00:00Z 2016 6 2016-06-22T04:00:00Z   2024-11-11T21:28:21Z 2016-14784 1 0 090000648205702c
IRS-2011-0007-0007 IRS Guidance under Sec. 108 (a) Concerning Exclusion of a Disregarded Entity's Sec. 61 (a) (12) Discharge of Indebtedness Income IRS-2011-0007 Guidance Concerning the Exclusion of Discharge of Indebtedness Income of a Grantor Trust or a Disregarded Entity Rule Final Rule 2016-06-10T04:00:00Z 2016 6 2016-06-10T04:00:00Z   2016-06-14T15:26:26Z 2016-13779 0 0 090000648202c123
IRS-2016-0020-0002 IRS Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (REG-126452-15) IRS-2016-0020 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts Rule Final Rule 2016-06-08T04:00:00Z 2016 6 2016-06-08T04:00:00Z   2016-06-08T17:36:37Z 2016-13443 0 0 090000648201e0a0
IRS-2014-0032-0006 IRS Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations IRS-2014-0032 Removal of Allocation Rule for Disbursements from Designated Roth Accounts to Multiple Destinations Rule Final Rule 2016-05-18T04:00:00Z 2016 5 2016-05-18T04:00:00Z   2016-05-18T14:27:50Z 2016-11647 0 0 0900006481fd9c6c
IRS-2016-0018-0001 IRS Certified Professional Employer Organizations (REG-127561-15) IRS-2016-0018 Certified Professional Employer Organizations Rule Final Rule 2016-05-06T04:00:00Z 2016 5 2016-05-06T04:00:00Z   2024-11-07T23:41:15Z 2016-10700 1 0 0900006481fb0ed0
IRS-2016-0005-0043 IRS Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 (REG-101701-16) IRS-2016-0005 Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans under the Multiemployer Pension Reform Act Rule Final Rule 2016-05-05T04:00:00Z 2016 5 2016-05-05T04:00:00Z   2016-05-06T14:38:25Z 2016-10560 0 0 0900006481fac869
IRS-2016-0017-0002 IRS Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity (REG-114307-15) IRS-2016-0017 Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity Rule Final Rule 2016-05-04T04:00:00Z 2016 5 2016-05-04T04:00:00Z   2016-05-04T19:11:59Z 2016-10383 0 0 0900006481fa88d1
IRS-2013-0012-0006 IRS Penalties for Failure to Maintain List of Advisees With Respect to Reportable Transactions IRS-2013-0012 Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions Rule Final Rule 2016-04-28T04:00:00Z 2016 4 2016-04-28T04:00:00Z   2016-04-28T18:28:29Z 2016-09765 0 0 0900006481f94e31
IRS-2015-0004-0719 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 Final Rule 2016-04-28T04:00:00Z 2016 4 2016-04-28T04:00:00Z   2016-04-28T18:35:26Z 2016-09888 0 0 0900006481f94eb4
IRS-2015-0009-0013 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 of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction Rule Correction 2016-04-27T04:00:00Z 2016 4 2016-04-27T04:00:00Z   2016-04-27T14:50:56Z 2016-09698 0 0 0900006481f9176e
IRS-2015-0009-0014 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 of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction Rule Correction 2016-04-27T04:00:00Z 2016 4 2016-04-27T04:00:00Z   2016-04-27T14:52:16Z 2016-09697 0 0 0900006481f91807
IRS-2016-0006-0002 IRS PATH Act Changes to Section 1445 (REG-101329-16) IRS-2016-0006 PATH Act Changes to Section 1445; Correction Rule Correction 2016-04-26T04:00:00Z 2016 4 2016-04-26T04:00:00Z   2016-04-26T19:37:30Z 2016-09666 0 0 0900006481f8dfa7
IRS-2015-0005-0003 IRS Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-Term Rate Under Section 382 (REG-136018-13) IRS-2015-0005 Determinations of Adjusted Applicable Federal Rates and the Adjusted Federal Long-Term Rates Rule Final Rule 2016-04-26T04:00:00Z 2016 4 2016-04-26T04:00:00Z   2016-04-26T19:30:42Z 2016-09614 0 0 0900006481f8deab
IRS-2012-0015-0016 IRS Examples of Program-Related Investments IRS-2012-0015 Examples of Program-Related Investments Rule Final Rule 2016-04-25T04:00:00Z 2016 4 2016-04-25T04:00:00Z   2016-04-26T19:20:30Z 2016-09396 0 0 0900006481f890b3
IRS-2016-0015-0003 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Inversions and Related Transactions Rule Final Rule 2016-04-08T04:00:00Z 2016 4 2016-04-08T04:00:00Z   2016-04-11T19:50:22Z 2016-07300 0 0 0900006481f57016
IRS_FRDOC_0001-1433 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Income Taxes; CFR Correction Rule   2016-04-01T04:00:00Z 2016 4 2016-04-01T04:00:00Z   2016-04-01T12:00:10Z 2016-07563 0 0 0900006481f091b5
IRS_FRDOC_0001-1431 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Tax Treatment of Cafeteria Plans; CFR Correction Rule   2016-03-28T04:00:00Z 2016 3 2016-03-28T04:00:00Z   2016-03-28T12:31:57Z 2016-07018 0 0 0900006481ee3b36
IRS-2013-0031-0004 IRS Limitations on the Importation of Net Built-In Losses IRS-2013-0031 Limitations on the Importation of Net Built-In Losses Rule Final Rule 2016-03-28T04:00:00Z 2016 3 2016-03-28T04:00:00Z   2016-03-28T16:28:57Z 2016-06227 0 0 0900006481ee3af6
IRS-2013-0013-0003 IRS Indirect Stock Transfers and Coordination Rule Exceptions: Transfers of Stock or Securities in Outbound Asset Reorganizations IRS-2013-0013 Indirect Stock Transfers and the Coordination Rule Expectation: Transfers of Stock or Securities in Outbound Asset Reorganizations Rule Final Rule 2016-03-22T04:00:00Z 2016 3 2016-03-22T04:00:00Z   2016-03-28T16:27:10Z 2016-06404 0 0 0900006481ed5d7a
IRS-2016-0010-0001 IRS Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) IRS-2016-0010 Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent Rule Temporary Rule 2016-03-04T05:00:00Z 2016 3 2016-03-04T05:00:00Z   2016-03-04T18:10:41Z 2016-04716 0 0 0900006481ea097f
IRS-2016-0011-0002 IRS Utility Allowances Submetering (REG-123867-14) IRS-2016-0011 Utility Allowances Submetering Rule Final Rule 2016-03-03T05:00:00Z 2016 3 2016-03-03T05:00:00Z   2016-03-04T18:09:51Z 2016-04606 0 0 0900006481e9cec2
IRS-2009-0031-0006 IRS Regulations Under Section 7430 Regarding Miscellaneous Changes Made by TRA 97 and RRA 98 IRS-2009-0031 Awards of Administrative Costs and Attorney's Fees Rule Final Rule 2016-03-01T05:00:00Z 2016 3 2016-03-01T05:00:00Z   2016-03-04T18:07:46Z 2016-04401 0 0 0900006481e94cb8
IRS-2014-0022-0005 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 Final Rule 2016-02-26T05:00:00Z 2016 2 2016-02-26T05:00:00Z   2016-02-29T19:20:18Z 2016-04310 0 0 0900006481e8a587
IRS-2015-0019-0002 IRS Low-Income Housing Tax Credit Compliance Monitoring (REG-150349-12) IRS-2015-0019 Low-Income Housing Credit Compliance-Monitoring Regulations Rule Final Rule 2016-02-25T05:00:00Z 2016 2 2016-02-25T05:00:00Z   2016-02-29T19:16:16Z 2016-04005 0 0 0900006481e878aa
IRS-2016-0008-0001 IRS Reporting of Specified Foreign Financial Assets (REG-144339-14) IRS-2016-0008 Reporting of Specified Foreign Financial Assets Rule Final Rule 2016-02-23T05:00:00Z 2016 2 2016-02-23T05:00:00Z   2016-02-24T17:59:00Z 2016-03795 0 0 0900006481e80397
IRS-2016-0006-0001 IRS PATH Act Changes to Section 1445 (REG-101329-16) IRS-2016-0006 PATH Act Changes to Section 1445 Rule Final Rule 2016-02-19T05:00:00Z 2016 2 2016-02-19T05:00:00Z   2024-11-12T06:05:05Z 2016-03421 1 0 0900006481e784f7
IRS-2015-0009-0012 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 of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options Rule Final Rule 2016-02-18T05:00:00Z 2016 2 2016-02-18T05:00:00Z   2016-02-22T19:12:45Z 2016-03429 0 0 0900006481e74c5c
IRS-2016-0004-0002 IRS Allocation of Creditable Foreign Taxes (REG-100861-15) IRS-2016-0004 Allocation of Creditable Foreign Taxes Rule Final Rule 2016-02-04T05:00:00Z 2016 2 2016-02-04T05:00:00Z   2016-02-05T15:59:35Z 2016-01949 0 0 0900006481e4ebba
IRS-2013-0018-0056 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; Correction Rule   2016-01-15T05:00:00Z 2016 1 2016-01-15T05:00:00Z   2016-01-20T15:12:47Z 2016-00701 0 0 0900006481e11b25

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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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