documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
71 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2019 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2019-0055-0002 | IRS | Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups (REG-105495-19) IRS-2019-0055 | Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations | Rule | Final Rule | 2019-12-20T05:00:00Z | 2019 | 12 | 2019-12-20T05:00:00Z | 2019-12-20T14:59:28Z | 2019-24848 | 0 | 0 | 0900006484240956 | |
| IRS-2016-0053-0004 | 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 | Final Rule | 2019-12-18T05:00:00Z | 2019 | 12 | 2019-12-18T05:00:00Z | 2019-12-20T15:28:55Z | 2019-27110 | 0 | 0 | 090000648422906e | |
| IRS-2018-0040-0050 | IRS | Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act (REG-105600-18) IRS-2018-0040 | Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations | Rule | Final Rule | 2019-12-17T05:00:00Z | 2019 | 12 | 2019-12-17T05:00:00Z | 2019-12-20T14:29:02Z | 2019-24848 | 0 | 0 | 090000648421d13e | |
| IRS-2017-0007-0005 | 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 | 2019-12-17T05:00:00Z | 2019 | 12 | 2019-12-17T05:00:00Z | 2019-12-18T15:57:33Z | 2019-26977 | 0 | 0 | 090000648421cf94 | |
| IRS-2014-0008-0012 | IRS | Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations IRS-2014-0008 | Calculation of UBTI for Certain Exempt Organizations | Rule | Withdrawal | 2019-12-13T05:00:00Z | 2019 | 12 | 2019-12-13T05:00:00Z | 2020-12-02T14:46:32Z | C1-2019-26 | 0 | 0 | 090000648420bfc4 | |
| IRS-2014-0008-0011 | IRS | Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations IRS-2014-0008 | Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations | Rule | Correction | 2019-12-13T05:00:00Z | 2019 | 12 | 2019-12-13T05:00:00Z | 2019-12-18T15:33:49Z | C1-2019-26274 | 0 | 0 | 090000648420bf2f | |
| IRS-2019-0014-0015 | IRS | Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules (REG-103083-18) IRS-2019-0014 | Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correction | Rule | Correction | 2019-12-13T05:00:00Z | 2019 | 12 | 2019-12-13T05:00:00Z | 2019-12-18T15:22:12Z | 2019-26867 | 0 | 0 | 090000648420bf2a | |
| IRS-2019-0014-0016 | IRS | Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules (REG-103083-18) IRS-2019-0014 | Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correcting Amendment | Rule | Correction | 2019-12-13T05:00:00Z | 2019 | 12 | 2019-12-13T05:00:00Z | 2019-12-18T15:39:52Z | 2019-26866 | 0 | 0 | 090000648420c064 | |
| IRS-2014-0008-0010 | IRS | Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations IRS-2014-0008 | Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations | Rule | Final Rule | 2019-12-10T05:00:00Z | 2019 | 12 | 2019-12-10T05:00:00Z | 2019-12-12T16:32:59Z | 2019-26274 | 0 | 0 | 09000064841fbd91 | |
| IRS-2019-0002-0079 | IRS | Base Erosion and Anti-Abuse Tax (REG-104259-18) IRS-2019-0002 | Base Erosion and Anti-Abuse Tax | Rule | Final Rule | 2019-12-06T05:00:00Z | 2019 | 12 | 2019-12-06T05:00:00Z | 2019-12-06T18:42:27Z | 2019-25744 | 0 | 0 | 09000064841ecfa5 | |
| IRS-2010-0024-0009 | IRS | APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 | Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment | Rule | Correction | 2019-11-29T05:00:00Z | 2019 | 11 | 2019-11-29T05:00:00Z | 2019-12-03T14:59:11Z | 2019-25858 | 0 | 0 | 09000064841c88ac | |
| IRS-2018-0037-0019 | IRS | Estate and Gift Taxes; Difference in the Basic Exclusion Amount (REG-106706-18) IRS-2018-0037 | Estate and Gift Taxes; Difference in the Basic Exclusion Amount | Rule | Final Rule | 2019-11-26T05:00:00Z | 2019 | 11 | 2019-11-26T05:00:00Z | 2019-12-03T14:55:20Z | 2019-25601 | 0 | 0 | 09000064841b7603 | |
| IRS-2010-0007-0005 | IRS | Reduced 2009 Estimated Income Tax Payments for Individulas With Small Business Income IRS-2010-0007 | Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income; Correction | Rule | Correction | 2019-11-22T05:00:00Z | 2019 | 11 | 2019-11-22T05:00:00Z | 2019-11-25T16:13:57Z | 2019-25346 | 0 | 0 | 0900006484198039 | |
| IRS-2019-0024-0007 | IRS | Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business IRS-2019-0024 | Ownership Attribution for Purposes of Determining whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business | Rule | Final Rule | 2019-11-19T05:00:00Z | 2019 | 11 | 2019-11-19T05:00:00Z | 2019-11-25T15:58:54Z | 2019-24985 | 0 | 0 | 090000648417cfdf | |
| IRS-2016-0050-0002 | IRS | Electronic Filing of the Report of Health Insurance Provider Information (REG-123829-16) IRS-2016-0050 | Electronic Filing of the Report of Health Insurance Provider Information | Rule | Final Rule | 2019-11-13T05:00:00Z | 2019 | 11 | 2019-11-13T05:00:00Z | 2019-11-13T20:23:29Z | 2019-24671 | 0 | 0 | 090000648414d61f | |
| IRS-2019-0047-0001 | IRS | Removal of Section 385 Documentation Regulations (REG-130244-17) IRS-2019-0047 | Removal of Section 385 Documentation Regulations | Rule | Final Rule | 2019-11-04T05:00:00Z | 2019 | 11 | 2019-11-04T05:00:00Z | 2019-11-05T15:37:02Z | 2019-23817 | 0 | 0 | 090000648411a0cd | |
| IRS-2019-0014-0014 | IRS | Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules (REG-103083-18) IRS-2019-0014 | Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules | Rule | Final Rule | 2019-10-31T04:00:00Z | 2019 | 10 | 2019-10-31T04:00:00Z | 2019-10-31T14:01:12Z | 2019-23559 | 0 | 0 | 090000648410f33f | |
| IRS-2016-0039-0003 | 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 | 2019-10-16T04:00:00Z | 2019 | 10 | 2019-10-16T04:00:00Z | 2019-10-16T20:08:46Z | 2019-22376 | 0 | 0 | 09000064840a6198 | |
| IRS-2019-0045-0001 | IRS | Removal of Temporary Regulations on a Partner’s Share of a Partnership Liability for Disguised Sale Purposes (REG-131186-17) IRS-2019-0045 | Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes | Rule | Final Rule | 2019-10-09T04:00:00Z | 2019 | 10 | 2019-10-09T04:00:00Z | 2024-11-12T23:09:21Z | 2019-22030 | 1 | 0 | 09000064840635fe | |
| IRS-2016-0027-0013 | 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 | 2019-10-09T04:00:00Z | 2019 | 10 | 2019-10-09T04:00:00Z | 2019-10-09T19:03:03Z | 2019-22031 | 0 | 0 | 0900006484063567 | |
| IRS-2018-0013-0043 | IRS | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits | Rule | Correction | 2019-10-04T04:00:00Z | 2019 | 10 | 2019-10-04T04:00:00Z | 2019-10-04T17:07:41Z | C2-2019-12437 | 0 | 0 | 090000648401fcae | |
| IRS-2018-0013-0046 | IRS | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits | Rule | Withdrawal | 2019-10-04T04:00:00Z | 2019 | 10 | 2020-10-04T05:00:00Z | 2020-12-15T14:57:19Z | C2-2019-12 | 0 | 0 | 090000648401fc67 | |
| IRS-2018-0018-0031 | IRS | Additional First Year Depreciation Deduction (REG-104397-18) IRS-2018-0018 | Additional First Year Depreciation Deduction | Rule | Final Rule | 2019-09-24T04:00:00Z | 2019 | 9 | 2019-09-24T04:00:00Z | 2019-09-24T19:11:46Z | 2019-20036 | 0 | 0 | 0900006483fbc6d1 | |
| IRS-2018-0035-0010 | IRS | Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18) IRS-2018-0035 | Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings | Rule | Final Rule | 2019-09-23T04:00:00Z | 2019 | 9 | 2019-09-23T04:00:00Z | 2019-09-24T15:12:36Z | 2019-20511 | 0 | 0 | 0900006483fab42d | |
| IRS-2016-0035-0005 | IRS | Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 | Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime; Correction | Rule | Correction | 2019-09-05T04:00:00Z | 2019 | 9 | 2019-09-05T04:00:00Z | 2019-09-05T15:04:33Z | 2019-19126 | 0 | 0 | 0900006483eed96c | |
| IRS-2016-0035-0004 | IRS | Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 | Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime | Rule | Correction | 2019-09-04T04:00:00Z | 2019 | 9 | 2019-09-04T04:00:00Z | 2019-09-05T14:49:06Z | 2019-19059 | 0 | 0 | 0900006483ee7753 | |
| IRS-2018-0013-0042 | IRS | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits; correction | Rule | Correction | 2019-08-27T04:00:00Z | 2019 | 8 | 2019-08-27T04:00:00Z | 2019-09-24T19:33:39Z | 2019-18348 | 0 | 0 | 0900006483ecb4f7 | |
| IRS-2018-0013-0041 | IRS | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits | Rule | Correction | 2019-08-23T04:00:00Z | 2019 | 8 | 2019-08-23T04:00:00Z | 2019-08-23T19:11:55Z | C1-2019-12437 | 0 | 0 | 0900006483ea7d37 | |
| IRS-2019-0027-0005 | IRS | Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 | Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction | Rule | Correction | 2019-08-08T04:00:00Z | 2019 | 8 | 2019-08-08T04:00:00Z | 2019-08-08T15:38:06Z | 2019-16631 | 0 | 0 | 0900006483e11cb7 | |
| IRS-2019-0027-0006 | IRS | Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 | Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment | Rule | Correction | 2019-08-08T04:00:00Z | 2019 | 8 | 2019-08-08T04:00:00Z | 2019-08-08T15:42:44Z | 2019-16630 | 0 | 0 | 0900006483e121bc | |
| IRS-2018-0025-7765 | IRS | Contributions in Exchange for State or Local Tax Credits (REG-112176-18) IRS-2018-0025 | Contributions in Exchange for State or Local Tax Credits; Correction | Rule | Correction | 2019-08-02T04:00:00Z | 2019 | 8 | 2019-08-02T04:00:00Z | 2019-08-07T15:36:28Z | 2019-16496 | 0 | 0 | 0900006483de7e37 | |
| IRS-2016-0004-0004 | IRS | Allocation of Creditable Foreign Taxes (REG-100861-15) IRS-2016-0004 | Allocation of Creditable Foreign Taxes | Rule | Final Rule | 2019-07-24T04:00:00Z | 2019 | 7 | 2019-07-24T04:00:00Z | 2019-07-26T17:31:02Z | 2019-15362 | 0 | 0 | 0900006483db03ef | |
| IRS-2016-0004-0005 | IRS | Allocation of Creditable Foreign Taxes (REG-100861-15) IRS-2016-0004 | Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization | Rule | Final Rule | 2019-07-23T04:00:00Z | 2019 | 7 | 2019-07-23T04:00:00Z | 2019-07-26T17:42:04Z | 2019-15614 | 0 | 0 | 0900006483da9f00 | |
| IRS-2016-0031-0007 | 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 | 2019-07-19T04:00:00Z | 2019 | 7 | 2019-07-19T04:00:00Z | 2019-07-19T16:31:58Z | 2019-15497 | 0 | 0 | 0900006483da005a | |
| IRS-2018-0031-0005 | IRS | Removal of Regulations on Advance Payments for Goods and Long-Term Contracts IRS-2018-0031 | Regulations Regarding Advance Payments for Goods and Long-Term Contracts | Rule | Final Rule | 2019-07-15T04:00:00Z | 2019 | 7 | 2019-07-15T04:00:00Z | 2019-07-17T16:19:15Z | 2019-14947 | 0 | 0 | 0900006483d8bfb6 | |
| IRS-2020-0047-0001 | IRS | Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group IRS-2020-0047 | Organizations under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment | Rule | Correction | 2019-07-11T04:00:00Z | 2019 | 7 | 2019-07-11T04:00:00Z | 2024-11-12T23:03:53Z | 2019-14424 | 1 | 0 | 0900006483d7d256 | |
| IRS-2017-0013-0019 | IRS | Use of Truncated Taxpayer Identification Numbers on Forms W–2, Wage and Tax Statement, Furnished to Employees (REG-105004-16) IRS-2017-0013 | Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees | Rule | Final Rule | 2019-07-03T04:00:00Z | 2019 | 7 | 2019-07-03T04:00:00Z | 2019-07-03T18:46:47Z | 2019-11500 | 0 | 0 | 0900006483d5b277 | |
| IRS-2016-0017-0006 | 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 | 2019-07-02T04:00:00Z | 2019 | 7 | 2019-07-02T04:00:00Z | 2019-07-02T18:28:25Z | 2019-14121 | 0 | 0 | 0900006483d55e91 | |
| IRS-2016-0048-0005 | 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; Correction | Rule | Correction | 2019-07-01T04:00:00Z | 2019 | 7 | 2019-07-01T04:00:00Z | 2019-07-02T18:22:13Z | 2019-13615 | 0 | 0 | 0900006483d50f9c | |
| IRS-2018-0030-0005 | IRS | Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18) IRS-2018-0030 | Amount Determined under Section 956 for Corporate United States Shareholders: Correction | Rule | Correction | 2019-06-25T04:00:00Z | 2019 | 6 | 2019-06-25T04:00:00Z | 2019-07-02T18:16:49Z | 2019-13489 | 0 | 0 | 0900006483d3e295 | |
| IRS-2018-0013-0039 | IRS | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 | Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits | Rule | Final Rule | 2019-06-21T04:00:00Z | 2019 | 6 | 2019-06-21T04:00:00Z | 2019-06-21T17:49:17Z | 2019-12437 | 0 | 0 | 0900006483d2f908 | |
| IRS-2018-0028-0570 | IRS | Health Reimbursement Arrangements and Other Account-Based Group Health Plans (REG-136724-17) IRS-2018-0028 | Health Reimbursement Arrangements and Other Account-Based Group Health Plans | Rule | Final Rule | 2019-06-20T04:00:00Z | 2019 | 6 | 2019-06-20T04:00:00Z | 2019-06-20T16:32:54Z | 2019-12571 | 0 | 0 | 0900006483d2937c | |
| IRS-2019-0018-0003 | IRS | Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries (REG-117062-18) IRS-2019-0018 | Electing Small Business Trusts with Nonresident Aliens as Potential Current Beneficiaries | Rule | Final Rule | 2019-06-18T04:00:00Z | 2019 | 6 | 2019-06-18T04:00:00Z | 2019-06-18T19:17:57Z | 2019-12639 | 0 | 0 | 0900006483d1d6c5 | |
| IRS-2019-0027-0001 | IRS | Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 | Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception | Rule | Final Rule | 2019-06-18T04:00:00Z | 2019 | 6 | 2019-06-18T04:00:00Z | 2019-06-18T19:36:48Z | 2019-12442 | 0 | 0 | 0900006483d1d657 | |
| IRS-2018-0034-0014 | IRS | Modification of Discounting Rules for Insurance Companies (REG-103163-18) IRS-2018-0034 | Modification of Discounting Rules for Insurance Companies | Rule | Final Rule | 2019-06-17T04:00:00Z | 2019 | 6 | 2019-06-17T04:00:00Z | 2019-06-18T19:13:09Z | 2019-12172 | 0 | 0 | 0900006483d16e69 | |
| IRS-2018-0025-7764 | IRS | Contributions in Exchange for State or Local Tax Credits (REG-112176-18) IRS-2018-0025 | Contributions in Exchange for State or Local Tax Credits | Rule | Final Rule | 2019-06-13T04:00:00Z | 2019 | 6 | 2019-06-13T04:00:00Z | 2019-06-18T19:11:15Z | 2019-12418 | 0 | 0 | 0900006483d0daef | |
| IRS-2016-0020-0009 | 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 | 2019-06-07T04:00:00Z | 2019 | 6 | 2019-06-07T04:00:00Z | 2019-06-07T17:06:45Z | 2019-11753 | 0 | 0 | 0900006483cf5a1f | |
| IRS-2016-0018-0011 | IRS | Certified Professional Employer Organizations (REG-127561-15) IRS-2016-0018 | Certified Professional Employer Organizations | Rule | Final Rule | 2019-05-28T04:00:00Z | 2019 | 5 | 2019-05-28T04:00:00Z | 2019-05-30T16:57:02Z | 2019-10856 | 0 | 0 | 0900006483ccb6fe | |
| IRS-2018-0030-0004 | IRS | Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18) IRS-2018-0030 | Amount Determined Under Section 956 for Corporate United States Shareholders | Rule | Final Rule | 2019-05-23T04:00:00Z | 2019 | 5 | 2019-05-23T04:00:00Z | 2019-05-23T21:59:32Z | 2019-10749 | 0 | 0 | 0900006483cbfa05 | |
| IRS-2018-0036-0004 | IRS | User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (REG-122898-17) IRS-2018-0036 | User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents | Rule | Final Rule | 2019-05-13T04:00:00Z | 2019 | 5 | 2019-05-13T04:00:00Z | 2019-05-14T16:11:22Z | 2019-09732 | 0 | 0 | 0900006483c6c73a | |
| IRS-2016-0048-0004 | 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 | 2019-05-13T04:00:00Z | 2019 | 5 | 2019-05-13T04:00:00Z | 2019-05-14T16:04:47Z | 2019-09552 | 0 | 0 | 0900006483c6c529 | |
| IRS-2016-0037-0009 | IRS | Guidance under Section 851 Relating to Investments in Stock and Securities (REG-123600-16) IRS-2016-0037 | Guidance Under Section 851 Relating to Investments in Stock and Securities; Correction | Rule | Correction | 2019-04-24T04:00:00Z | 2019 | 4 | 2019-04-24T04:00:00Z | 2019-04-30T13:22:11Z | 2019-08285 | 0 | 0 | 0900006483be9a72 | |
| IRS-2019-0009-0016 | IRS | Qualified Business Income Deduction (REG-134652-18) IRS-2019-0009 | Qualified Business Income Deduction; Correction | Rule | Correction | 2019-04-17T04:00:00Z | 2019 | 4 | 2019-04-17T04:00:00Z | 2019-04-18T14:18:33Z | 2019-07652 | 0 | 0 | 0900006483bb2f54 | |
| IRS-2019-0009-0015 | IRS | Qualified Business Income Deduction (REG-134652-18) IRS-2019-0009 | Qualified Business Income Deduction; Correction | Rule | Correction | 2019-04-17T04:00:00Z | 2019 | 4 | 2019-04-17T04:00:00Z | 2019-04-18T14:17:03Z | 2019-07651 | 0 | 0 | 0900006483bb283d | |
| IRS-2018-0019-0192 | IRS | Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 | Regulations Regarding the Transition Tax under Section 965 and Related Provisions; Correction | Rule | Correction | 2019-04-10T04:00:00Z | 2019 | 4 | 2019-04-10T04:00:00Z | 2019-04-10T19:15:22Z | 2019-07012 | 0 | 0 | 0900006483b7d162 | |
| IRS-2018-0019-0193 | IRS | Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 | Regulations Regarding the Transition Tax under Section 965 and Related Provisions; Correction | Rule | Correction | 2019-04-10T04:00:00Z | 2019 | 4 | 2019-04-10T04:00:00Z | 2019-04-10T19:17:31Z | 2019-07018 | 0 | 0 | 0900006483b7d202 | |
| IRS-2018-0033-0004 | IRS | Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes ([REG-107163-18) IRS-2018-0033 | Regulations To Prescribe Return and Time for Filing for Payment of Taxes and to Update the Abatement Rules for Taxes | Rule | Final Rule | 2019-04-09T04:00:00Z | 2019 | 4 | 2019-04-09T04:00:00Z | 2019-04-10T19:10:03Z | 2019-07010 | 0 | 0 | 0900006483b78106 | |
| IRS-2016-0051-0004 | 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 | Final Rule | 2019-04-09T04:00:00Z | 2019 | 4 | 2019-04-09T04:00:00Z | 2019-04-12T19:13:11Z | 2019-07043 | 0 | 0 | 0900006483b78058 | |
| IRS-2018-0012-0006 | IRS | Arbitrage Investment Restrictions on Tax-Exempt Bonds (REG-106977-18) IRS-2018-0012 | Arbitrage Investment Restrictions on Tax-Exempt Bonds | Rule | Final Rule | 2019-04-09T04:00:00Z | 2019 | 4 | 2019-04-09T04:00:00Z | 2019-04-10T19:05:28Z | 2019-06937 | 0 | 0 | 0900006483b78017 | |
| IRS-2015-0005-0004 | 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 | Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-term Rate Under Section 382; CFR Correction | Rule | Correction | 2019-04-05T04:00:00Z | 2019 | 4 | 2019-04-05T04:00:00Z | 2020-11-30T00:46:26Z | 2019-06831 | 0 | 0 | 0900006483b692ce | |
| IRS-2017-0001-0009 | 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 | Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions | Rule | Correction | 2019-04-04T04:00:00Z | 2019 | 4 | 2019-04-04T04:00:00Z | 2019-04-05T20:40:00Z | C1-2019-05527 | 0 | 0 | 0900006483b631ac | |
| IRS-2012-0049-0092 | IRS | Net Investment Income Tax IRS-2012-0049 | Net Investment Income Tax; CFR Correction | Rule | Correction | 2019-03-29T04:00:00Z | 2019 | 3 | 2019-03-29T04:00:00Z | 2019-08-29T12:04:29Z | 2019-06256 | 0 | 0 | 0900006483b45e8b | |
| IRS-2015-0043-0003 | IRS | Reportable Transactions Penalties Under Section 6707A (REG-103033-11) IRS-2015-0043 | Reportable Transactions Penalties | Rule | Final Rule | 2019-03-26T04:00:00Z | 2019 | 3 | 2019-03-26T04:00:00Z | 2019-03-27T19:45:57Z | 2019-05546 | 0 | 0 | 0900006483b2e3e3 | |
| IRS-2017-0001-0008 | 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 | Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions | Rule | Final Rule | 2019-03-25T04:00:00Z | 2019 | 3 | 2019-03-25T04:00:00Z | 2019-03-27T16:50:06Z | 2019-05527 | 0 | 0 | 0900006483b24c07 | |
| IRS-2016-0037-0008 | IRS | Guidance under Section 851 Relating to Investments in Stock and Securities (REG-123600-16) IRS-2016-0037 | Guidance under Section 851 Relating to Investments in Stock and Securities | Rule | Final Rule | 2019-03-19T04:00:00Z | 2019 | 3 | 2019-03-19T04:00:00Z | 2019-03-20T14:55:56Z | 2019-05130 | 0 | 0 | 0900006483aff175 | |
| IRS-2016-0031-0006 | IRS | Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (REG-102516-15) IRS-2016-0031 | Eliminating Unnecessary Tax Regulations | Rule | Final Rule | 2019-03-14T04:00:00Z | 2019 | 3 | 2019-03-14T04:00:00Z | 2019-03-14T19:08:09Z | 2019-03474 | 0 | 0 | 0900006483ade97f | |
| IRS-2016-0011-0006 | IRS | Utility Allowances Submetering (REG-123867-14) IRS-2016-0011 | Utility Allowance Submetering | Rule | Final Rule | 2019-03-04T05:00:00Z | 2019 | 3 | 2019-03-04T05:00:00Z | 2019-03-06T15:55:24Z | 2019-03827 | 0 | 0 | 0900006483abaddb | |
| IRS-2018-0020-0011 | IRS | Centralized Partnership Audit Regime IRS-2018-0020 | Centralized Partnership Audit Regime | Rule | Final Rule | 2019-02-27T05:00:00Z | 2019 | 2 | 2019-02-27T05:00:00Z | 2019-02-27T19:11:27Z | 2018-28140 | 0 | 0 | 0900006483aab982 | |
| IRS-2015-0019-0006 | IRS | Low-Income Housing Tax Credit Compliance Monitoring (REG-150349-12) IRS-2015-0019 | Low-Income Housing Credit Compliance-Monitoring Regulations | Rule | Final Rule | 2019-02-26T05:00:00Z | 2019 | 2 | 2019-02-26T05:00:00Z | 2019-02-26T17:46:43Z | 2019-03388 | 0 | 0 | 0900006483aa7024 | |
| IRS-2019-0009-0001 | IRS | Qualified Business Income Deduction (REG-134652-18) IRS-2019-0009 | Qualified Business Income Deduction | Rule | Final Rule | 2019-02-08T05:00:00Z | 2019 | 2 | 2019-02-08T05:00:00Z | 2019-04-10T03:59:59Z | 2024-11-12T22:54:59Z | 2019-01025 | 1 | 0 | 0900006483a55ebf |
| IRS-2018-0019-0191 | IRS | Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 | Regulations Regarding the Transition Tax Under Section 965 and Related Provisions | Rule | Final Rule | 2019-02-05T05:00:00Z | 2019 | 2 | 2019-02-05T05:00:00Z | 2019-02-07T15:33:47Z | 2019-00265 | 0 | 0 | 0900006483a3e9b8 |
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agency_id TEXT,
docket_id TEXT REFERENCES dockets(id),
title TEXT,
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