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Regulatory documents from Regulations.gov including rules, proposed rules, notices, and supporting materials.

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79 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2020 sorted by posted_date descending

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  • 2020 · 79 ✖

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  • Rule · 79 ✖

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  • IRS · 79 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2019-0057-0017 IRS Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-122180-18) IRS-2019-0057 Certain Employee Remuneration in Excess of $1,000,000 under the Internal Revenue Code Rule Final Rule 2020-12-30T05:00:00Z 2020 12 2020-12-30T05:00:00Z   2020-12-31T17:51:58Z 2020-28484 0 0 09000064849d1d1e
IRS-2019-0058-0003 IRS Misdirected Direct Deposit Refunds (REG-116163-19) IRS-2019-0058 Misdirected Direct Deposit Refunds Rule Final Rule 2020-12-22T05:00:00Z 2020 12 2020-12-22T05:00:00Z   2020-12-28T19:56:09Z 2020-28167 0 0 09000064849b6b2e
IRS-2020-0002-0019 IRS Meals and Entertainment Expenses Under Section 274 (REG-100814-19) IRS-2020-0002 Meals and Entertainment Expenses; Correction Rule Correction 2020-12-18T05:00:00Z 2020 12 2020-12-18T05:00:00Z   2020-12-18T13:36:50Z 2020-26860 0 0 09000064849a75bf
IRS-2020-0019-0017 IRS Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274 (REG-119307-19) IRS-2020-0019 Qualified Transportation Fringe, Transportation and Commuting Expenses Rule Final Rule 2020-12-16T05:00:00Z 2020 12 2020-12-16T05:00:00Z   2020-12-16T13:40:15Z 2020-27505 0 0 09000064849a1ae1
IRS-2020-0023-0002 IRS Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage (REG-130081-19) IRS-2020-0023 Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage Rule Final Rule 2020-12-15T05:00:00Z 2020 12 2020-12-15T05:00:00Z   2020-12-15T14:19:40Z 2020-27498 0 0 090000648499f270
IRS-2020-0024-0022 IRS Guidance Under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax (REG-127732-19) IRS-2020-0024 Guidance: Income Subject to a High Rate of Foreign Tax; Correcting Amendment Rule Correction 2020-12-11T05:00:00Z 2020 12 2020-12-11T05:00:00Z   2020-12-15T14:34:07Z 2020-25371 0 0 0900006484998045
IRS-2019-0059-0008 IRS Source of Income From Certain Sales of Personal Property (REG-100956-19) IRS-2019-0059 Source of Income From Certain Sales of Personal Property Rule Final Rule 2020-12-11T05:00:00Z 2020 12 2020-12-11T05:00:00Z   2020-12-15T14:44:12Z 2020-21817 0 0 0900006484997eda
IRS-2020-0024-0021 IRS Guidance Under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax (REG-127732-19) IRS-2020-0024 Guidance: Income Subject to a High Rate of Foreign Tax; Correction Rule Correction 2020-12-11T05:00:00Z 2020 12 2020-12-11T05:00:00Z   2020-12-15T14:26:16Z 2020-25374 0 0 0900006484998661
IRS-2020-0006-0021 IRS Unrelated Business Taxable Income Separately Computed for Each Trade or Business (REG-106864-18) IRS-2020-0006 Unrelated Business Taxable Income Separately Computed for Each Trade or Business Rule Final Rule 2020-12-02T05:00:00Z 2020 12 2020-12-02T05:00:00Z   2020-12-02T13:03:18Z 2020-25954 0 0 09000064849814ca
IRS-2020-0018-0023 IRS Statutory Limitations on Like-Kind Exchanges (REG-117589-18) IRS-2020-0018 Statutory Limitations on Like-Kind Exchanges Rule Final Rule 2020-12-02T05:00:00Z 2020 12 2020-12-02T05:00:00Z   2020-12-02T13:17:10Z 2020-26313 0 0 090000648498144b
IRS-2020-0011-0003 IRS Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction (REG-124810-19) IRS-2020-0011 Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction Rule Final Rule 2020-12-01T05:00:00Z 2020 12 2020-12-01T05:00:00Z   2020-12-01T18:06:45Z 2020-26200 0 0 090000648497f744
IRS-2020-0033-0003 IRS Coordination of Extraordinary Disposition and Disqualified Basis Rules (REG-124737-19) IRS-2020-0033 Coordination of Extraordinary Disposition and Disqualified Basis Rules Rule Final Rule 2020-12-01T05:00:00Z 2020 12 2020-12-01T05:00:00Z   2020-12-01T18:13:59Z 2020-26074 0 0 090000648497f58a
IRS-2019-0023-0027 IRS Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (REG-105476-18) IRS-2019-0023 Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a United States Trade or Business Rule Final Rule 2020-11-30T05:00:00Z 2020 11 2020-11-30T05:00:00Z   2020-12-01T18:36:09Z 2020-22619 0 0 090000648497c31c
IRS-2015-0030-0227 IRS Guidance Under Section 529A: Qualified ABLE Programs (REG-102837-15) IRS-2015-0030 Guidance under Section 529A: Qualified Achieving a Better Life Experience Programs Rule Final Rule 2020-11-19T05:00:00Z 2020 11 2020-11-19T05:00:00Z   2020-12-01T18:47:29Z 2020-22144 0 0 09000064849680c7
IRS-2019-0027-0024 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 2020-11-16T05:00:00Z 2020 11 2020-11-16T05:00:00Z   2020-12-01T18:54:52Z 2020-24092 0 0 0900006484960454
IRS-2019-0027-0025 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 2020-11-13T05:00:00Z 2020 11 2020-11-13T05:00:00Z   2020-12-01T19:02:37Z 2020-23632 0 0 090000648495bc37
IRS-2020-0040-0003 IRS Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20) IRS-2020-0040 Guidance: Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance, Consolidated Groups, Hybrid Arrangements and Certain Payments Rule Final Rule 2020-11-12T05:00:00Z 2020 11 2020-11-12T05:00:00Z   2020-12-01T19:12:59Z 2020-21819 0 0 0900006484959889
IRS-2020-0044-0001 IRS Transparency in Pricing IRS-2020-0044 Transparency in Pricing Rule Final Rule 2020-11-12T05:00:00Z 2020 11 2020-11-12T05:00:00Z   2020-12-01T19:30:39Z 2020-24591 0 0 0900006484959888
IRS-2019-0050-0057 IRS Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (REG-132210-18) IRS-2019-0050 Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Rule Final Rule 2020-11-12T05:00:00Z 2020 11 2020-11-12T05:00:00Z   2020-12-01T19:33:49Z 2020-24723 0 0 09000064849596b0
IRS-2019-0041-0008 IRS Additional First Year Depreciation Deduction (REG-106808-19) IRS-2019-0041 Additional First Year Depreciation Deduction Rule Final Rule 2020-11-10T05:00:00Z 2020 11 2020-11-10T05:00:00Z   2020-11-12T20:23:35Z 2020-21112 0 0 0900006484956917
IRS-2020-0039-0002 IRS Additional Policy and Regulatory Revisions in Response to the COVID–19 Public Health Emergency (REG-122462-20) IRS-2020-0039 Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency Rule Final Rule with Request for Comments 2020-11-06T05:00:00Z 2020 11 2020-11-06T05:00:00Z   2020-11-10T18:15:45Z 2020-24332 0 0 0900006484950a61
IRS-2019-0003-0004 IRS Gain or Loss of Foreign Persons From Sale or Exchange of Certain Partnership Interests (REG-113604-18) IRS-2019-0003 Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests Rule Final Rule 2020-11-06T05:00:00Z 2020 11 2020-11-06T05:00:00Z   2020-11-10T17:55:53Z 2020-21165 0 0 090000648495096b
IRS-2019-0012-0056 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction Rule Correction 2020-11-03T05:00:00Z 2020 11 2020-11-03T05:00:00Z   2020-11-05T19:35:35Z 2020-22996 0 0 09000064849483bc
IRS-2019-0012-0055 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income: Correcting Amendments Rule Correction 2020-10-28T04:00:00Z 2020 10 2020-10-28T04:00:00Z   2020-10-28T13:05:34Z 2020-21175 0 0 090000648493940e
IRS-2020-0020-0011 IRS Consolidated Net Operating Losses (REG-125716-18) IRS-2020-0020 Consolidated Net Operating Losses Rule Final Rule 2020-10-27T04:00:00Z 2020 10 2020-10-27T04:00:00Z   2020-10-28T13:00:39Z 2020-22974 0 0 0900006484936997
IRS-2019-0049-0019 IRS Eligible Terminated S Corporations (REG-131071-18) IRS-2019-0049 Eligible Terminated S Corporations Rule Final Rule 2020-10-20T04:00:00Z 2020 10 2020-10-20T04:00:00Z   2020-10-20T16:22:33Z 2020-21144 0 0 090000648491a511
IRS-2020-0007-0014 IRS Effect of Section 67(g) on Trusts and Estates (REG-113295-18) IRS-2020-0007 Effect of Section 67(g) on Trusts and Estates Rule Final Rule 2020-10-19T04:00:00Z 2020 10 2020-10-19T04:00:00Z   2020-10-20T11:34:43Z 2020-21162 0 0 0900006484916cbd
IRS-2019-0033-0020 IRS Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities (REG-106877-18) IRS-2019-0033 Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities Rule Final Rule 2020-10-15T04:00:00Z 2020 10 2020-10-15T04:00:00Z   2020-10-15T20:08:21Z 2020-20933 0 0 090000648490ff28
IRS-2020-0003-0009 IRS Computation and Reporting of Reserves for Life Insurance Companies (REG-132529-17) IRS-2020-0003 Computation and Reporting of Reserves for Life Insurance Companies Rule Final Rule 2020-10-13T04:00:00Z 2020 10 2020-10-13T04:00:00Z   2020-10-13T17:15:54Z 2020-20144 0 0 09000064848f6ed2
IRS-2020-0014-0005 IRS Dependent Defined; Notice of Proposed Rulemaking and Partial Withdrawal of Notice of Proposed Rulemaking (REG-118997-19) IRS-2020-0014 Dependent Defined Rule Final Rule 2020-10-13T04:00:00Z 2020 10 2020-10-13T04:00:00Z   2020-10-13T17:13:08Z 2020-20746 0 0 09000064848f6ed1
IRS-2019-0054-0015 IRS Additional Rules Regarding Base Erosion and Anti-Abuse Tax (REG-112607-19) IRS-2019-0054 Base Erosion and Anti-Abuse Tax Rule Final Rule 2020-10-09T04:00:00Z 2020 10 2020-10-09T04:00:00Z   2020-10-13T16:42:51Z 2020-19959 0 0 09000064848f1665
IRS-2020-0002-0018 IRS Meals and Entertainment Expenses Under Section 274 (REG-100814-19) IRS-2020-0002 Meals and Entertainment Expenses under Section 274 Rule Final Rule 2020-10-09T04:00:00Z 2020 10 2020-10-09T04:00:00Z   2020-10-13T16:38:26Z 2020-21990 0 0 09000064848f078f
IRS-2019-0029-0035 IRS Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19) IRS-2019-0029 Guidance: Income Subject to a High Rate of Foreign Tax;Correcting Amendment Rule Correction 2020-10-09T04:00:00Z 2020 10 2020-10-09T04:00:00Z   2020-10-13T16:40:42Z 2020-20419 0 0 09000064848f07f4
IRS-2020-0001-0009 IRS Income Tax Withholding From Wages (REG-132741-17) IRS-2020-0001 Income Tax Withholding from Wages Rule Final Rule 2020-10-06T04:00:00Z 2020 10 2020-10-06T04:00:00Z   2020-10-09T11:32:43Z 2020-22071 0 0 09000064848dc25e
IRS-2020-0012-0006 IRS Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (REG-100320-20) IRS-2020-0012 Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) Rule Final Rule 2020-10-01T04:00:00Z 2020 10 2020-10-01T04:00:00Z   2020-10-02T13:00:20Z 2020-21777 0 0 09000064848abc13
IRS-2019-0012-0053 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendment Rule Correction 2020-09-29T04:00:00Z 2020 9 2020-09-29T04:00:00Z   2020-10-02T12:59:09Z 2020-19333 0 0 09000064848988c6
IRS-2019-0027-0023 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 Correction 2020-09-25T04:00:00Z 2020 9 2020-09-25T04:00:00Z   2020-10-02T12:57:19Z C1-2020-18543 0 0 0900006484879091
IRS-2019-0043-0007 IRS Ownership Attribution Under Section 958 Including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder (REG-104223-18) IRS-2019-0043 Ownership Attribution under Section 958 including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder Rule Final Rule 2020-09-22T04:00:00Z 2020 9 2020-09-22T04:00:00Z   2020-09-22T17:31:19Z 2020-17549 0 0 090000648486e6d5
IRS-2020-0010-0005 IRS Rehabilitation Credit Allocated Over a 5-Year Period (REG-124327-19) IRS-2020-0010 Rehabilitation Credit Allocated Over a 5-Year Period Rule Final Rule 2020-09-18T04:00:00Z 2020 9 2020-09-18T04:00:00Z   2020-09-22T17:25:51Z 2020-20671 0 0 0900006484864944
IRS-2019-0004-0125 IRS Limitation on Deduction for Business Interest Expense (REG-106089-18) IRS-2019-0004 Limitation on Deduction for Business Interest Expense Rule Final Rule 2020-09-14T04:00:00Z 2020 9 2020-09-14T04:00:00Z   2020-09-14T14:35:19Z 2020-16531 0 0 0900006484856951
IRS-2016-0054-0015 IRS Nuclear Decommissioning Funds (REG-112800-16) IRS-2016-0054 Nuclear Decommissioning Funds Rule Final Rule 2020-09-04T04:00:00Z 2020 9 2020-09-04T04:00:00Z   2020-09-08T16:09:23Z 2020-16955 0 0 09000064848447b7
IRS-2020-0020-0010 IRS Consolidated Net Operating Losses (REG-125716-18) IRS-2020-0020 Carryback of Consolidated Net Operating Losses Rule Correction 2020-08-28T04:00:00Z 2020 8 2020-08-28T04:00:00Z   2020-09-08T16:03:04Z 2020-16985 0 0 09000064848275d8
IRS-2019-0027-0022 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 2020-08-27T04:00:00Z 2020 8 2020-08-27T04:00:00Z   2020-09-01T11:50:01Z 2020-18543 0 0 0900006484823c42
IRS-2008-0092-0007 IRS Transfers by Domestic Corporations that are subject to Section 367(a)(5); Distributions by Domestic Corporations that are Subject to Section 1248(f) IRS-2008-0092 Certain Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions by Domestic Corporations; Correcting Amendment Rule Correction 2020-08-20T04:00:00Z 2020 8 2020-08-20T04:00:00Z   2020-09-01T11:47:22Z 2020-16354 0 0 0900006484813f02
IRS_FRDOC_0001-1903 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Base Erosion and Anti-Abuse Tax; Correcting Amendment Rule   2020-08-14T04:00:00Z 2020 8 2020-08-14T04:00:00Z   2020-08-14T11:50:23Z 2020-16383 0 0 09000064847ffe95
IRS_FRDOC_0001-1901 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Rules Regarding Certain Hybrid Arrangements; Correcting Amendment Rule   2020-08-12T04:00:00Z 2020 8 2020-08-12T04:00:00Z   2020-08-12T11:59:41Z 2020-15842 0 0 09000064847f490b
IRS-2019-0056-0047 IRS Treatment of Payments to Charitable Entities in Return for Consideration (REG-107431-19) IRS-2019-0056 Treatment of Payments to Charitable Entities in Return for Consideration Rule Final Rule 2020-08-11T04:00:00Z 2020 8 2020-08-11T04:00:00Z   2020-08-11T22:06:20Z 2020-17393 0 0 09000064847f06fd
IRS-2019-0005-0014 IRS Rules Regarding Certain Hybrid Arrangements (REG-104352-18) IRS-2019-0005 Certain Hybrid Arrangements; Correction Rule Correction 2020-08-04T04:00:00Z 2020 8 2020-08-04T04:00:00Z   2020-08-05T19:13:26Z 2020-15940 0 0 09000064847d2467
IRS-2020-0025-0001 IRS Recapture of Excess Employment Tax Credits Under the Families First Act and the CARES Act (REG-111879-20) IRS-2020-0025 Recapture of Excess Employment Tax Credits Under the Families First Act and the CARES Act (Temporary regulation) Rule Temporary Rule 2020-07-29T04:00:00Z 2020 7 2020-07-29T04:00:00Z   2020-08-12T10:58:13Z 2020-16302 0 0 09000064847b3545
IRS-2019-0029-0034 IRS Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19) IRS-2019-0029 Income Subject to a High Rate of Foreign Tax; Guidance Rule Final Rule 2020-07-23T04:00:00Z 2020 7 2020-07-23T04:00:00Z   2020-07-24T12:53:48Z 2020-15351 0 0 09000064847996cb
IRS-2020-0005-0023 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-117138-17) IRS-2020-0005 Preparer Tax Identification Number User Fee Update Rule Final Rule 2020-07-17T04:00:00Z 2020 7 2020-07-17T04:00:00Z   2020-07-17T12:58:19Z 2020-15446 0 0 090000648477e566
IRS-2019-0012-0052 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income Rule Final Rule 2020-07-15T04:00:00Z 2020 7 2020-07-15T04:00:00Z   2020-07-17T12:47:34Z 2020-14649 0 0 09000064847639a0
IRS-2020-0020-0002 IRS Consolidated Net Operating Losses (REG-125716-18) IRS-2020-0020 Carryback of Consolidated Net Operating Losses Rule Temporary Rule 2020-07-08T04:00:00Z 2020 7 2020-07-08T04:00:00Z   2020-07-17T12:32:07Z 2020-14426 0 0 0900006484731168
IRS-2019-0009-0020 IRS Qualified Business Income Deduction (REG-134652-18) IRS-2019-0009 Qualified Business Income Deduction Rule Final Rule 2020-06-25T04:00:00Z 2020 6 2020-06-25T04:00:00Z   2020-06-25T16:00:31Z 2020-11832 0 0 0900006484709fac
IRS-2008-0041-0003 IRS Special Rules To Reduce Section 1446 Withholding IRS-2008-0041 Special Rules To Reduce Section 1446 Withholding; Correcting Amendment Rule Correction 2020-06-11T04:00:00Z 2020 6 2020-06-11T04:00:00Z   2020-06-16T19:14:26Z 2020-11111 0 0 09000064846e13d9
IRS-2019-0039-8391 IRS Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (REG-102508-16) IRS-2019-0039 Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations Rule Final Rule 2020-05-28T04:00:00Z 2020 5 2020-05-28T04:00:00Z   2020-05-28T16:22:21Z 2020-11465 0 0 09000064846b6f82
IRS-2018-0040-0051 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; Correcting Amendment Rule Correction 2020-05-15T04:00:00Z 2020 5 2020-05-15T04:00:00Z   2020-12-02T13:26:21Z 2020-08995 0 0 0900006484603728
IRS-2016-0040-0003 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-130314-16) IRS-2016-0040 The Treatment of Certain Interests in Corporations as Stock or Indebtedness Rule Final Rule 2020-05-14T04:00:00Z 2020 5 2020-05-14T04:00:00Z   2020-05-15T19:51:10Z 2020-08096 0 0 09000064845f4fed
IRS-2014-0001-0014 IRS Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (REG-140974-11) IRS-2014-0001 Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correcting Amendment Rule Correction 2020-05-06T04:00:00Z 2020 5 2020-05-06T04:00:00Z   2020-05-08T13:41:28Z 2020-08113 0 0 0900006484565106
IRS-2020-0043-0001 IRS Extension of Certain Time frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID–19 Outbreak IRS-2020-0043 Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak Rule Temporary Rule 2020-05-04T04:00:00Z 2020 5 2020-05-04T04:00:00Z   2020-12-01T18:29:27Z 2020-09399 0 0 090000648454ff32
IRS-2019-0005-0013 IRS Rules Regarding Certain Hybrid Arrangements (REG-104352-18) IRS-2019-0005 Rules Regarding Certain Hybrid Arrangements Rule Final Rule 2020-04-08T04:00:00Z 2020 4 2020-04-08T04:00:00Z   2020-04-08T18:38:06Z 2020-05924 0 0 09000064844922c4
IRS-2019-0022-0144 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 Investing in Qualified Opportunity Funds; Correcting Amendments Rule Correction 2020-04-06T04:00:00Z 2020 4 2020-04-06T04:00:00Z   2020-04-08T17:55:45Z 2020-07013 0 0 090000648448a3ef
IRS-2016-0047-0004 IRS Covered Asset Acquisitions (REG-129128-14) IRS-2016-0047 Covered Asset Acquisitions Rule Final Rule 2020-03-23T04:00:00Z 2020 3 2020-03-23T04:00:00Z   2020-03-30T16:18:11Z 2020-05551 0 0 090000648445ef1a
IRS-2011-0044-0034 IRS Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options IRS-2011-0044 Regulations Enabling Elections for Certain Transactions Under Section 336(e); CFR Correction Rule Correction 2020-03-20T04:00:00Z 2020 3 2020-03-20T04:00:00Z   2020-12-01T19:45:30Z 2020-05997 0 0 090000648445a171
IRS-2016-0053-0006 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); Correcting Amendment Rule Correction 2020-03-17T04:00:00Z 2020 3 2020-03-17T04:00:00Z   2020-03-18T13:53:08Z 2020-05040 0 0 090000648444c0a7
IRS-2016-0053-0005 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); Correction Rule Correction 2020-03-17T04:00:00Z 2020 3 2020-03-17T04:00:00Z   2020-03-18T13:51:30Z 2020-05041 0 0 090000648444c09e
IRS-2016-0038-0007 IRS User Fees for Offers in Compromise (REG-108934-16) IRS-2016-0038 User Fees for Offers in Compromise Rule Final Rule 2020-03-13T04:00:00Z 2020 3 2020-03-13T04:00:00Z   2020-03-16T12:15:54Z 2020-05115 0 0 0900006484441d05
IRS-2011-0050-0006 IRS Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method IRS-2011-0050 Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correcting Amendment Rule Correction 2020-03-09T04:00:00Z 2020 3 2020-03-09T04:00:00Z   2020-03-16T12:19:05Z 2020-04485 0 0 0900006484409284
IRS-2017-0002-0014 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 Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons; Correcting Amendment Rule Correction 2020-03-06T05:00:00Z 2020 3 2020-03-06T05:00:00Z   2020-12-02T14:36:16Z 2020-04113 0 0 09000064843f99a6
IRS-2019-0054-0012 IRS Additional Rules Regarding Base Erosion and Anti-Abuse Tax (REG-112607-19) IRS-2019-0054 Base Erosion and Anti-Abuse Tax; Correction Rule Correction 2020-02-28T05:00:00Z 2020 2 2020-02-28T05:00:00Z   2020-02-28T15:06:08Z 2020-03277 0 0 09000064843c51b2
IRS-2019-0054-0011 IRS Additional Rules Regarding Base Erosion and Anti-Abuse Tax (REG-112607-19) IRS-2019-0054 Base Erosion and Anti-Abuse Tax; Correcting Amendment Rule Correction 2020-02-19T05:00:00Z 2020 2 2020-02-19T05:00:00Z   2020-02-21T18:44:25Z 2020-02652 0 0 090000648438685c
IRS-2017-0005-0007 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 2020-02-18T05:00:00Z 2020 2 2020-02-18T05:00:00Z   2020-02-18T18:22:33Z 2020-02654 0 0 090000648437b95b
IRS-2017-0005-0006 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 2020-02-18T05:00:00Z 2020 2 2020-02-18T05:00:00Z   2020-02-18T18:14:25Z 2020-02653 0 0 090000648437b3a2
IRS-2018-0037-0020 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: Correcting Amendment Rule Correction 2020-02-06T05:00:00Z 2020 2 2020-02-06T05:00:00Z   2020-02-07T14:41:53Z 2020-01392 0 0 0900006484333920
IRS-2019-0036-0002 IRS Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-per-Mile Valuation Rules (REG-101378-19) IRS-2019-0036 Determination of the Maximum Value of a Vehicle for Use with the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules Rule Final Rule 2020-02-05T05:00:00Z 2020 2 2020-02-05T05:00:00Z   2020-02-07T14:35:38Z 2020-02158 0 0 090000648432b960
IRS-2017-0010-0003 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 2020-01-30T05:00:00Z 2020 1 2020-01-30T05:00:00Z   2020-02-03T19:52:50Z 2020-00467 0 0 090000648430aad1
IRS-2017-0005-0005 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 2020-01-23T05:00:00Z 2020 1 2020-01-23T05:00:00Z   2020-01-23T14:31:59Z 2020-00383 0 0 09000064842de6d6
IRS-2019-0022-0142 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 Investing in Qualified Opportunity Funds Rule Final Rule 2020-01-13T05:00:00Z 2020 1 2020-01-13T05:00:00Z   2020-01-16T19:00:17Z 2019-27846 0 0 090000648429180f
IRS-2017-0002-0013 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 Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons Rule Final Rule 2020-01-02T05:00:00Z 2020 1 2020-01-02T05:00:00Z   2020-01-10T16:28:00Z 2019-27979 0 0 090000648426358c

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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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