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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

36 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2017 sorted by posted_date descending

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

posted_year 1

  • 2017 · 36 ✖

document_type 1

  • Rule · 36 ✖

agency_id 1

  • IRS · 36 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2015-0024-0004 IRS Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided IRS-2015-0024 Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction Rule Correction 2017-12-27T05:00:00Z 2017 12 2017-12-27T05:00:00Z   2018-01-18T16:16:09Z 2017-27863 0 0 0900006482d7621c
IRS-2015-0024-0005 IRS Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided IRS-2015-0024 Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction Rule Correction 2017-12-27T05:00:00Z 2017 12 2017-12-27T05:00:00Z   2018-01-18T16:24:40Z 2017-27862 0 0 0900006482d763ef
IRS-2018-0024-0001 IRS Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria IRS-2018-0024 Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria Rule Final Rule 2017-11-22T05:00:00Z 2017 11 2017-11-22T05:00:00Z   2024-11-07T01:13:30Z 2017-25332 1 0 0900006482c9e9fa
IRS-2015-0047-0025 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; Correction Rule Correction 2017-11-15T05:00:00Z 2017 11 2017-11-15T05:00:00Z   2017-11-28T16:01:40Z 2017-24687 0 0 0900006482c7a0fd
IRS-2017-0007-0004 IRS Dividend Equivalents From Sources Within the United States (REG-135122-16) IRS-2017-0007 Dividend Equivalents from Sources within United States: Correction Rule Correction 2017-10-26T04:00:00Z 2017 10 2017-10-26T04:00:00Z   2017-10-27T14:57:28Z 2017-22830 0 0 0900006482c0a3eb
IRS-2015-0024-0003 IRS Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided IRS-2015-0024 Treatment of Transactions in Which Federal Financial Assistance is Provided Rule Final Rule 2017-10-19T04:00:00Z 2017 10 2017-10-19T04:00:00Z   2017-10-24T20:18:02Z 2017-21129 0 0 0900006482be3f04
IRS-2017-0015-0001 IRS Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking (REG-129631-17) IRS-2017-0015 Moral Exemptions and Accommodations for Coverage of Certain Preventive Services under the Affordable Care Act Rule Final Rule 2017-10-13T04:00:00Z 2017 10     2017-10-13T19:36:11Z 2017-21852 0 0 0900006482bc6995
IRS-2017-0016-0001 IRS Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking (REG-115615-17) IRS-2017-0016 Religious Exemptions and Accommodations for Coverage of Certain Preventive Services under the Affordable Care Act Rule Final Rule 2017-10-13T04:00:00Z 2017 10     2018-11-29T17:23:08Z 2017-21851 0 0 0900006482bc6add
IRS-2018-0023-0005 IRS Income Taxes- Corrections IRS-2018-0023 Income Taxes; CFR Correction Rule Correction 2017-10-06T04:00:00Z 2017 10 2017-10-06T04:00:00Z   2018-08-21T18:56:28Z 2017-21741 0 0 0900006482ba4f77
IRS-2018-0023-0004 IRS Income Taxes- Corrections IRS-2018-0023 Income Taxes; CFR Correction Rule Correction 2017-10-06T04:00:00Z 2017 10 2017-10-06T04:00:00Z   2018-08-21T18:55:09Z 2017-21742 0 0 0900006482ba4fbe
IRS-2016-0055-0017 IRS Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (REG-112324-15) IRS-2016-0055 Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans Rule Final Rule 2017-10-05T04:00:00Z 2017 10 2017-10-05T04:00:00Z   2017-10-06T15:09:30Z 2017-21485 0 0 0900006482b9f5bb
IRS-2016-0056-0079 IRS Withholding on Payments of Certain Gambling Winnings (REG-123841-16) IRS-2016-0056 Withholding on Payments of Certain Gambling Winnings Rule Final Rule 2017-09-27T04:00:00Z 2017 9 2017-09-27T04:00:00Z   2017-09-28T17:21:02Z 2017-20720 0 0 0900006482b8120d
IRS-2018-0023-0006 IRS Income Taxes- Corrections IRS-2018-0023 Income Taxes; CFR Correction Rule Correction 2017-09-13T04:00:00Z 2017 9 2017-09-13T04:00:00Z   2018-08-21T18:57:57Z 2017-19397 0 0 0900006482b2ce61
IRS-2018-0023-0002 IRS Income Taxes- Corrections IRS-2018-0023 Income Taxes; CFR Correction Rule Correction 2017-09-13T04:00:00Z 2017 9 2017-09-13T04:00:00Z   2018-08-21T18:51:51Z 2017-19396 0 0 0900006482b2ce29
IRS-2014-0004-0003 IRS Guidance for Determining Stock Ownership (REG-121534-12) IRS-2014-0004 Inversions and Related Transactions; Correction: Guidance for Determining Stock Ownership Rule Correction 2017-09-07T04:00:00Z 2017 9 2017-09-07T04:00:00Z   2017-09-07T14:23:55Z 2017-18983 0 0 0900006482b1331d
IRS-2017-0005-0003 IRS Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners (REG-127203-15) IRS-2017-0005 Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners; Correction Rule Correction 2017-09-05T04:00:00Z 2017 9 2017-09-05T04:00:00Z   2017-09-06T15:23:05Z 2017-18691 0 0 0900006482b0c48f
IRS-2013-0033-0031 IRS Arbitrage Restrictions on Tax-Exempt Bonds IRS-2013-0033 Arbitrage Guidance for Tax-Exempt Bonds; Correction Rule Correction 2017-08-14T04:00:00Z 2017 8 2017-08-14T04:00:00Z   2017-09-13T17:07:08Z 2017-17135 0 0 0900006482a1a1eb
IRS-2014-0026-0008 IRS Branded Prescription Drug Fee IRS-2014-0026 Branded Prescription Drug Fee Rule Final Rule 2017-07-26T04:00:00Z 2017 7 2017-07-26T04:00:00Z   2017-07-26T17:33:02Z 2017-15643 0 0 090000648296a55d
IRS-2014-0025-0020 IRS Rules Regarding the Health Insurance Premium Tax Credit IRS-2014-0025 Health Insurance Premium Tax Credit Rule Final Rule 2017-07-26T04:00:00Z 2017 7 2017-07-26T04:00:00Z   2017-08-09T18:54:28Z 2017-15642 0 0 090000648296a65d
IRS-2017-0010-0002 IRS Return Due Date and Extended Due Date Changes (REG-128483-15) IRS-2017-0010 Return Due Date and Extended Due Date Changes Rule Final Rule 2017-07-20T04:00:00Z 2017 7 2017-07-20T04:00:00Z   2017-07-26T16:40:23Z 2017-15209 0 0 090000648294a965
IRS-2016-0001-0017 IRS Special Enrollment Examination User Fee for Enrolled Agents (REG-134122-15) IRS-2016-0001 Special Enrollment Examination User Fee for Enrolled Agents Rule Final Rule 2017-07-19T04:00:00Z 2017 7 2017-07-19T04:00:00Z   2017-07-19T22:03:16Z 2017-15210 0 0 090000648293eb61
IRS-2014-0010-0058 IRS Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction Rule Correction 2017-06-30T04:00:00Z 2017 6 2017-06-30T04:00:00Z   2017-06-30T18:45:52Z 2017-13631 0 0 09000064827c04e3
IRS-2014-0020-0007 IRS Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 Streamlined Process of Applying for Recognition of Section 501(c)(3) Status Rule Final Rule 2017-06-30T04:00:00Z 2017 6 2017-06-30T04:00:00Z   2017-06-30T16:34:38Z 2017-13866 0 0 09000064827c0915
IRS-2014-0010-0057 IRS Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction Rule Correction 2017-06-30T04:00:00Z 2017 6 2017-06-30T04:00:00Z   2017-06-30T18:42:17Z 2017-13632 0 0 09000064827c03e0
IRS-2017-0002-0009 IRS Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons (REG-134247-16) IRS-2017-0002 Regulations Regarding 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; Correction Rule Correction 2017-06-30T04:00:00Z 2017 6 2017-06-30T04:00:00Z   2017-06-30T18:55:41Z 2017-13634 0 0 09000064827c045f
IRS-2016-0053-0003 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: Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f); Correction Rule Correction 2017-01-31T05:00:00Z 2017 1 2017-01-31T05:00:00Z   2017-02-13T18:25:35Z 2017-01055 0 0 09000064824a0e60
IRS-2016-0014-0214 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-108060-15) IRS-2016-0014 Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction Rule Correction 2017-01-24T05:00:00Z 2017 1 2017-01-24T05:00:00Z   2017-01-26T15:53:13Z 2017-00498 0 0 090000648248db90
IRS-2017-0007-0002 IRS Dividend Equivalents From Sources Within the United States (REG-135122-16) IRS-2017-0007 Dividend Equivalents from Sources within the United States Rule Final Rule 2017-01-24T05:00:00Z 2017 1 2017-01-24T05:00:00Z   2017-01-26T19:23:01Z 2017-01163 0 0 090000648248dcf5
IRS-2015-0021-0153 IRS Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (REG-132634-14) IRS-2015-0021 Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources Rule Final Rule 2017-01-24T05:00:00Z 2017 1 2017-01-24T05:00:00Z   2017-01-27T16:19:25Z 2017-01208 0 0 090000648248dcf8
IRS-2016-0014-0215 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-108060-15) IRS-2016-0014 Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction Rule Correction 2017-01-24T05:00:00Z 2017 1 2017-01-24T05:00:00Z   2017-01-26T16:28:36Z 2017-00497 0 0 090000648248dcfb
IRS-2015-0023-0003 IRS Application of Modified Carryover Basis to General Basis Rules (REG-107595-11) IRS-2015-0023 Application of Modified Carryover Basis to General Basis Rules Rule Final Rule 2017-01-19T05:00:00Z 2017 1 2017-01-19T05:00:00Z   2017-01-24T20:36:46Z 2017-01365 0 0 09000064824857bb
IRS-2017-0005-0001 IRS Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners (REG-127203-15) IRS-2017-0005 Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners Rule Final Rule 2017-01-19T05:00:00Z 2017 1 2017-01-19T05:00:00Z   2017-01-24T21:06:25Z 2017-01049 0 0 090000648248501c
IRS-2016-0020-0008 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 2017-01-18T05:00:00Z 2017 1 2017-01-18T05:00:00Z   2017-01-19T16:37:10Z 2017-00479 0 0 090000648247ff0e
IRS-2016-0015-0144 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Inversions and Related Transactions: Guidance for Determining Stock Ownership Rule Final Rule 2017-01-18T05:00:00Z 2017 1 2017-01-18T05:00:00Z   2017-01-19T16:53:05Z 2017-00643 0 0 0900006482480650
IRS-2017-0001-0001 IRS Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions (REG-103477-14) IRS-2017-0001 Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholidng on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Rule Final Rule 2017-01-06T05:00:00Z 2017 1 2017-01-06T05:00:00Z   2017-01-10T16:35:32Z 2016-31601 0 0 090000648244e882
IRS-2014-0009-0010 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 Regulations Regarding 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 Final Rule 2017-01-06T05:00:00Z 2017 1 2017-01-06T05:00:00Z   2017-01-10T16:42:59Z 2016-31590 0 0 090000648244edcf

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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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