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71 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2019 sorted by posted_date descending

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posted_year 1

  • 2019 · 71 ✖

document_type 1

  • Rule · 71 ✖

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  • IRS · 71 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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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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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