documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
79 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2020 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2019-0057-0017 | 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;