documents
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)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;