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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

23 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2018 sorted by posted_date descending

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

posted_year 1

  • 2018 · 23 ✖

document_type 1

  • Rule · 23 ✖

agency_id 1

  • IRS · 23 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2019-0007-0001 IRS Public Approval of Tax-Exempt Private Activity Bonds (REG-128841-01) IRS-2019-0007 Public Approval of Tax-Exempt Private Activity Bonds Rule Final Rule 2018-12-31T05:00:00Z 2018 12 2018-12-31T05:00:00Z 2019-04-10T03:59:59Z 2024-11-12T22:52:59Z 2018-28371 1 0 09000064839fd439
IRS-2018-0017-0007 IRS Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-103474-18) IRS-2018-0017 Tax Return Preparer Due Diligence Penalty Under Section 6695(g); Correction Rule Correction 2018-12-17T05:00:00Z 2018 12 2018-12-17T05:00:00Z   2018-12-19T19:37:06Z 2018-26969 0 0 090000648399cdcd
IRS-2012-0040-0006 IRS Allocation of Costs under the Simplified Methods IRS-2012-0040 Allocation of Costs Under the Simplified Methods Rule Final Rule 2018-11-20T05:00:00Z 2018 11 2018-11-20T05:00:00Z   2018-11-29T17:39:19Z 2018-24545 0 0 09000064838ec616
IRS-2017-0015-10581 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 2018-11-15T05:00:00Z 2018 11 2018-11-15T05:00:00Z   2018-11-29T17:33:38Z 2018-24514 0 0 09000064838d97cf
IRS-2017-0016-11053 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 2018-11-15T05:00:00Z 2018 11 2018-11-15T05:00:00Z   2018-11-29T17:25:44Z 2018-24512 0 0 09000064838d96a0
IRS-2018-0017-0006 IRS Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-103474-18) IRS-2018-0017 Tax Return Preparer Due Diligence Penalty Rule Final Rule 2018-11-07T05:00:00Z 2018 11 2018-11-07T05:00:00Z   2018-11-29T14:21:35Z 2018-24411 0 0 09000064838a7c79
IRS-2016-0027-0012 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Section 707 Regarding Disguised Sales, Generally; Correction Rule Correction 2018-10-05T04:00:00Z 2018 10 2018-10-05T04:00:00Z   2018-10-09T12:08:49Z 2018-21673 0 0 090000648379cfb4
IRS-2008-0090-0039 IRS Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRS-2008-0090 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions: Correction Rule Correction 2018-09-11T04:00:00Z 2018 9 2018-09-11T04:00:00Z   2018-09-11T13:08:32Z 2018-19679 0 0 09000064836d3aee
IRS-2016-0035-0003 IRS Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 Partnership Representative under Centralized Partnership Audit Regime and Election to Apply Centralized Partnership Audit Regime Rule Final Rule 2018-08-09T04:00:00Z 2018 8 2018-08-09T04:00:00Z   2018-08-21T18:36:14Z 2018-17002 0 0 09000064835f8b91
IRS-2015-0033-0017 IRS Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 Extension of Time To File Certain Information Returns Rule Final Rule 2018-08-03T04:00:00Z 2018 8 2018-08-03T04:00:00Z   2018-08-08T18:56:47Z 2018-16717 0 0 09000064835c5e78
IRS-2018-0006-0002 IRS Short-Term, Limited-Duration Insurance (REG-133491-17) IRS-2018-0006 Short-Term, Limited-Duration Insurance Rule Final Rule 2018-08-03T04:00:00Z 2018 8 2018-08-03T04:00:00Z   2018-08-08T19:03:10Z 2018-16568 0 0 09000064835c6606
IRS-2008-0090-0038 IRS Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRS-2008-0090 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions Rule Final Rule 2018-07-30T04:00:00Z 2018 7 2018-07-30T04:00:00Z   2018-08-01T17:43:45Z 2018-15734 0 0 0900006483582375
IRS-2017-0004-0006 IRS Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions (REG-131643-15) IRS-2017-0004 Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions Rule Final Rule 2018-07-20T04:00:00Z 2018 7 2018-07-20T04:00:00Z   2018-08-01T17:14:39Z 2018-15495 0 0 090000648352641c
IRS-2018-0016-0001 IRS Inversions and Related Transactions REG-132824-17 IRS-2018-0016 Inversions and Related Transactions REG-132824-17 Rule Final Rule 2018-07-12T04:00:00Z 2018 7 2018-07-12T04:00:00Z   2024-11-07T01:34:25Z 2018-14693 1 0 09000064834d74a8
IRS-2015-0027-0004 IRS Partnership Transactions Involving Equity Interests of a Partner (REG-149518-03) IRS-2015-0027 Partnership Transactions Involving Equity Interests of a Partner Rule Final Rule 2018-06-08T04:00:00Z 2018 6 2018-06-08T04:00:00Z   2018-06-19T15:46:53Z 2018-12407 0 0 0900006483398bd3
IRS-2018-0023-0003 IRS Income Taxes- Corrections IRS-2018-0023 Income Taxes; CFR Correction Rule Correction 2018-05-30T04:00:00Z 2018 5 2018-05-30T04:00:00Z   2018-08-21T18:53:46Z 2018-11690 0 0 090000648330d303
IRS-2010-0011-0018 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 under the Affordable Care Act Rule Final Rule 2018-05-03T04:00:00Z 2018 5 2018-05-03T04:00:00Z   2018-05-18T14:13:03Z 2018-09369 0 0 0900006483226af1
IRS-2013-0033-0032 IRS Arbitrage Restrictions on Tax-Exempt Bonds IRS-2013-0033 Arbitrage Guidance for Tax-Exempt Bonds; Correction Rule Correction 2018-04-03T04:00:00Z 2018 4 2018-04-03T04:00:00Z   2018-05-30T14:06:56Z 2018-06704 0 0 090000648308dde1
IRS-2015-0013-0007 IRS Allocation of Controlled Group Research Credit (REG-133489-13) IRS-2015-0013 Allocation of Controlled Group Research Credit Rule Final Rule 2018-03-28T04:00:00Z 2018 3 2018-03-28T04:00:00Z   2018-03-30T21:56:59Z 2018-06241 0 0 090000648305924d
IRS-2009-0010-0007 IRS Allocation and Reporting of Mortgage Insurance Premiums IRS-2009-0010 Allocation of Mortgage Insurance Premiums; Correction Rule Correction 2018-03-13T04:00:00Z 2018 3 2018-03-13T04:00:00Z   2018-04-04T16:30:20Z 2018-05011 0 0 090000648300622a
IRS-2018-0007-0001 IRS Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service (REG-138605-16) IRS-2018-0007 Balanced System for Measuring Organizational and Employee Performance Rule Final Rule 2018-03-07T05:00:00Z 2018 3 2018-03-07T05:00:00Z   2024-11-07T01:23:31Z 2018-04231 1 0 0900006482fa13f1
IRS-2015-0003-0005 IRS Health Insurance Providers Fee IRS-2015-0003 Health Insurance Providers Fee Rule Final Rule 2018-02-26T05:00:00Z 2018 2 2018-02-26T05:00:00Z   2018-03-15T16:09:00Z 2018-03884 0 0 0900006482f61db2
IRS-2017-0009-0034 IRS Centralized Partnership Audit Regime (REG-136118-15) IRS-2017-0009 Election Out of the Centralized Partnership Audit Regime Rule Final Rule 2018-01-02T05:00:00Z 2018 1 2018-01-02T05:00:00Z   2018-01-29T19:34:21Z 2017-28398 0 0 0900006482d890c3

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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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