documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
83 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2016 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-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;