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

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

39 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2021 sorted by posted_date descending

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

posted_year 1

  • 2021 · 39 ✖

document_type 1

  • Rule · 39 ✖

agency_id 1

  • IRS · 39 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2021-0007-0002 IRS Request for Information Regarding Reporting on Pharmacy Benefits and Prescription Drug Costs (REG-109378-21) IRS-2021-0007 Prescription Drug and Health Care Spending Rule Final Rule with Request for Comments 2021-12-02T05:00:00Z 2021 12 2021-12-02T05:00:00Z 2021-11-24T04:59:59Z 2024-11-07T00:34:48Z 2021-25183 1 0 0900006484e88b64
IRS-2021-0001-0010 IRS User Fee for Estate Tax Closing Letter (REG-114615-16) IRS-2021-0001 User Fee for Estate Tax Closing Letter; Correction Rule Correction 2021-11-23T05:00:00Z 2021 11 2021-11-23T05:00:00Z   2021-11-23T20:47:08Z 2021-22780 0 0 0900006484dca8dd
IRS-2021-0015-0001 IRS Requirements Related to Surprise Billing; Part II (REG-107707-21) IRS-2021-0015 Requirements Related to Surprise Billing; Part II Rule Final Rule with Request for Comments 2021-10-07T04:00:00Z 2021 10 2021-10-07T04:00:00Z 2021-10-08T03:59:59Z 2021-10-08T12:39:08Z 2021-21441 0 0 0900006484dbdb20
IRS-2019-0055-0055 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 Guidance: Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A; Correction Rule Correction 2021-10-01T04:00:00Z 2021 10 2021-10-01T04:00:00Z   2021-10-07T14:09:04Z 2021-21175 0 0 0900006484db6266
IRS-2021-0001-0009 IRS User Fee for Estate Tax Closing Letter (REG-114615-16) IRS-2021-0001 User Fee for Estate Tax Closing Letter Rule Final Rule 2021-09-28T04:00:00Z 2021 9 2021-09-28T04:00:00Z   2021-09-29T14:03:34Z 2021-21029 0 0 0900006484dae0e7
IRS-2021-0003-0014 IRS Guidance on Passive Foreign Investment Companies and the Treatment of Qualified Improvement Property Under the Alternative Depreciation System for Purposes of Sections 250(b) and 951A(d) (REG-111950-20) IRS-2021-0003 Guidance on the Treatment of Qualified Improvement Property; and Related to the Foreign Tax Credit Rule Final Rule 2021-09-24T04:00:00Z 2021 9 2021-09-24T04:00:00Z   2021-09-24T17:09:21Z 2021-20615 0 0 0900006484da6c0d
IRS-2019-0017-0003 IRS Updating Section 301 Regulations To Reflect Statutory Changes (REG-121694-16) IRS-2019-0017 Treatment of Distributions of Property from a Corporation to a Shareholder Rule Final Rule 2021-09-22T04:00:00Z 2021 9 2021-09-22T04:00:00Z   2021-09-22T16:55:31Z 2021-19980 0 0 0900006484d9b9cb
IRS-2021-0012-0002 IRS Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (REG-109077-21) IRS-2021-0012 Recapture of Excess Employment Tax Credits under the American Relief Plan Act Rule Temporary Rule 2021-09-10T04:00:00Z 2021 9 2021-09-10T04:00:00Z   2021-09-10T12:25:47Z 2021-19524 0 0 0900006484d6bd31
IRS-2018-0008-0019 IRS Certain Non-Government Attorneys Not Authorized To Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor (REG-132434-17) IRS-2018-0008 Certain Non-Government Persons Not Authorized to Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor Rule Final Rule 2021-09-07T04:00:00Z 2021 9 2021-09-07T04:00:00Z   2021-09-09T13:42:57Z 2021-19225 0 0 0900006484d5666f
IRS-2019-0022-0146 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 Investing in Qualified Opportunity Funds; Correction Rule Correction 2021-08-05T04:00:00Z 2021 8 2021-08-05T04:00:00Z   2021-08-12T14:10:16Z 2021-16664 0 0 0900006484c2aa7e
IRS-2019-0022-0147 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 Investing in Qualified Opportunity Funds; Correcting Amendment Rule Correction 2021-08-05T04:00:00Z 2021 8 2021-08-05T04:00:00Z   2021-08-12T14:13:41Z 2021-16663 0 0 0900006484c2ab72
IRS-2021-0008-0002 IRS Requirements Related to Surprise Billing; Part I (REG-107706-21) IRS-2021-0008 Requirements Related to Surprise Billing; Part I Rule Final Rule with Request for Comments 2021-07-13T04:00:00Z 2021 7 2021-07-13T04:00:00Z 2021-07-13T03:59:59Z 2021-07-13T13:53:19Z 2021-14379 0 0 0900006484be7e09
IRS-2020-0028-0015 IRS Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 (REG-132766-18) IRS-2020-0028 Small Business Taxpayer Exceptions; Correction Rule Correction 2021-06-17T04:00:00Z 2021 6 2021-06-17T04:00:00Z   2021-06-28T19:08:29Z 2021-12550 0 0 0900006484b8fd06
IRS-2021-0002-0011 IRS Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster (REG-115057-20) IRS-2021-0002 Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster Rule Final Rule 2021-06-11T04:00:00Z 2021 6 2021-06-11T04:00:00Z   2021-06-14T15:26:32Z 2021-12311 0 0 0900006484b6bd9e
IRS-2020-0017-0018 IRS Tax on Excess Tax-Exempt Organization Executive Compensation (REG-122345-18) IRS-2020-0017 Tax on Excess Tax-Exempt Organization Executive Compensation; Correction Rule Correction 2021-05-05T04:00:00Z 2021 5 2021-05-05T04:00:00Z   2021-05-05T18:51:20Z 2021-09425 0 0 0900006484ace0bd
IRS-2020-0019-0019 IRS Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274 (REG-119307-19) IRS-2020-0019 Qualified Transportation Fringe, Transportation and Commuting Expenses; Correction Rule Correction 2021-04-28T04:00:00Z 2021 4 2021-04-28T04:00:00Z   2021-05-05T18:45:30Z 2021-08391 0 0 0900006484aba194
IRS-2020-0019-0018 IRS Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274 (REG-119307-19) IRS-2020-0019 Qualified Transportation Fringe, Transportation and Commuting Expenses; Correction Rule Correction 2021-04-23T04:00:00Z 2021 4 2021-04-23T04:00:00Z   2021-04-27T18:28:49Z 2021-08392 0 0 0900006484ab410f
IRS-2020-0013-0093 IRS Credit for Carbon Oxide Sequestration (REG-112339-19) IRS-2020-0013 Credit for Carbon Oxide Sequestration; Correction Rule Correction 2021-03-30T04:00:00Z 2021 3 2021-03-30T04:00:00Z   2021-04-01T15:05:22Z 2021-05156 0 0 0900006484a86d2b
IRS-2019-0034-0030 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance: Passive Foreign Investment Companies; Correction Rule Correction 2021-03-10T05:00:00Z 2021 3 2021-03-10T05:00:00Z   2021-03-12T17:02:07Z 2021-04789 0 0 0900006484a65159
IRS-2019-0034-0031 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance: Passive Foreign Investment Companies; Correction Rule Correction 2021-03-10T05:00:00Z 2021 3 2021-03-10T05:00:00Z   2021-03-12T17:11:05Z 2021-04790 0 0 0900006484a650e5
IRS-2019-0023-0028 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 U.S. Trade or Business; Correcting Amendment Rule Correction 2021-03-08T05:00:00Z 2021 3 2021-03-08T05:00:00Z   2021-04-01T15:14:12Z 2021-00504 0 0 0900006484a62496
IRS-2019-0034-0029 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance on Passive Foreign Investment Companies; Correction Rule Correction 2021-03-05T05:00:00Z 2021 3 2021-03-05T05:00:00Z   2021-03-09T13:07:45Z 2021-04282 0 0 0900006484a605e5
IRS-2020-0018-0024 IRS Statutory Limitations on Like-Kind Exchanges (REG-117589-18) IRS-2020-0018 Statutory Limitations on Like-Kind Exchanges; Correction Rule Correction 2021-02-22T05:00:00Z 2021 2 2021-02-22T05:00:00Z   2021-02-25T16:09:52Z 2021-00895 0 0 0900006484a46745
IRS-2020-0006-0023 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; Correction Rule Correction 2021-02-12T05:00:00Z 2021 2 2021-02-12T05:00:00Z   2021-02-26T20:35:18Z 2021-00341 0 0 0900006484a34857
IRS-2020-0006-0022 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; Correction Rule Correction 2021-02-12T05:00:00Z 2021 2 2021-02-12T05:00:00Z   2021-02-26T20:30:11Z 2021-00342 0 0 0900006484a347b4
IRS-2020-0017-0017 IRS Tax on Excess Tax-Exempt Organization Executive Compensation (REG-122345-18) IRS-2020-0017 Tax on Excess Tax-Exempt Organization Executive Compensation Rule Final Rule 2021-01-19T05:00:00Z 2021 1 2021-01-19T05:00:00Z   2021-01-19T20:02:20Z 2021-00772 0 0 09000064849f85b6
IRS-2020-0030-0020 IRS Guidance Under Section 1061 (REG-107213-18) IRS-2020-0030 Guidance under Section 1061 Rule Final Rule 2021-01-19T05:00:00Z 2021 1 2021-01-19T05:00:00Z   2021-01-19T18:15:53Z 2021-00427 0 0 09000064849f7f94
IRS-2020-0008-0032 IRS Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information With Respect to Certain Fines, Penalties, and Other Amounts (REG-104591-18) IRS-2020-0008 Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Related Information Reporting Requirements Rule Final Rule 2021-01-19T05:00:00Z 2021 1 2021-01-19T05:00:00Z   2021-01-19T19:18:07Z 2021-00741 0 0 09000064849f8538
IRS-2020-0035-0024 IRS Limitation on Deduction for Business Interest Expense; Allocation of Interest Expense by Passthrough Entities; Dividends Paid by Regulated Investment Companies; Application of Limitation on Deduction for Business Interest Expense to United States Shareholders of Controlled Foreign Corporations and to Foreign Persons With Effectively Connected Income (REG-107911-18) IRS-2020-0035 Guidance: Limitation on Deduction for Business Interest Expense Rule Final Rule 2021-01-19T05:00:00Z 2021 1 2021-01-19T05:00:00Z   2021-01-19T19:27:03Z 2021-00150 0 0 09000064849f853c
IRS-2019-0028-0011 IRS Section 199A Rules for Cooperatives and Their Patrons (REG-118425-18) IRS-2019-0028 Section 199A Rules for Cooperatives and their Patrons Rule Final Rule 2021-01-19T05:00:00Z 2021 1 2021-01-19T05:00:00Z   2021-01-19T19:02:11Z 2021-00667 0 0 09000064849f8504
IRS-2020-0026-0005 IRS Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services (REG-112042-19) IRS-2020-0026 Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services Rule Final Rule 2021-01-19T05:00:00Z 2021 1 2021-01-19T05:00:00Z   2021-01-19T18:30:17Z 2021-00706 0 0 09000064849f8090
IRS-2020-0013-0091 IRS Credit for Carbon Oxide Sequestration (REG-112339-19) IRS-2020-0013 Credit for Carbon Oxide Sequestration Rule Final Rule 2021-01-15T05:00:00Z 2021 1 2021-01-15T05:00:00Z   2021-01-15T20:39:01Z 2021-00302 0 0 09000064849f4828
IRS-2019-0034-0028 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance: Passive Foreign Investment Companies Rule Final Rule 2021-01-15T05:00:00Z 2021 1 2021-01-15T05:00:00Z   2021-01-15T19:42:47Z 2020-27009 0 0 09000064849f4643
IRS-2019-0037-0015 IRS Advance Payments for Goods, Services, and Other Items (REG-104554-18) IRS-2019-0037 Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items Rule Correction 2021-01-14T05:00:00Z 2021 1 2021-01-14T05:00:00Z   2021-01-15T18:32:40Z C2-2020-28653 0 0 09000064849f26d6
IRS-2023-0054-0308 IRS Definition of Energy Property and Rules Applicable to the Energy Credit (REG-132569-17) IRS-2023-0054 Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items Rule Correction 2021-01-08T05:00:00Z 2021 1 2021-01-08T05:00:00Z   2024-02-22T16:23:18Z C1-2020-28 0 0 09000064849e8b27
IRS-2019-0037-0014 IRS Advance Payments for Goods, Services, and Other Items (REG-104554-18) IRS-2019-0037 Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items Rule Correction 2021-01-08T05:00:00Z 2021 1 2021-01-08T05:00:00Z   2021-01-15T18:19:38Z C1-2020-28653 0 0 09000064849e8a42
IRS-2019-0038-0018 IRS Taxable Year of Income Inclusion Under an Accrual Method of Accounting (REG-104870-18) IRS-2019-0038 Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items Rule Final Rule 2021-01-06T05:00:00Z 2021 1 2021-01-06T05:00:00Z   2021-01-06T20:49:31Z 2020-28653 0 0 09000064849e0820
IRS-2020-0031-0005 IRS Rollover Rules for Qualified Plan Loan Offset Amounts (REG-116475-19) IRS-2020-0031 Rollover Rules for Qualified Plan Loan Offset Amounts Rule Final Rule 2021-01-06T05:00:00Z 2021 1 2021-01-06T05:00:00Z   2021-01-06T21:17:29Z 2020-27151 0 0 09000064849e0932
IRS-2020-0028-0013 IRS Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471 (REG-132766-18) IRS-2020-0028 Small Business Taxpayer Exceptions Rule Final Rule 2021-01-05T05:00:00Z 2021 1 2021-01-05T05:00:00Z   2021-01-06T20:32:29Z 2020-28888 0 0 09000064849de5d2

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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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