documents
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)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;