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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

32 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2022 sorted by posted_date descending

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

posted_year 1

  • 2022 · 32 ✖

document_type 1

  • Rule · 32 ✖

agency_id 1

  • IRS · 32 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2019-0021-0012 IRS Exception for Interests Held by Foreign Pension Funds (REG-109826-17) IRS-2019-0021 Exception for Interests Held by Foreign Pension Funds Rule Final Rule 2022-12-29T05:00:00Z 2022 12 2022-12-29T05:00:00Z   2022-12-30T16:53:20Z 2022-27978 0 0 090000648555f152
IRS-2021-0017-0012 IRS Information Reporting of Health Insurance Coverage and Other Issues (REG-109128-21) IRS-2021-0017 Information Reporting: Health Insurance Coverage and Other Issues Rule Final Rule 2022-12-15T05:00:00Z 2022 12 2022-12-15T05:00:00Z   2022-12-23T16:38:37Z 2022-27212 0 0 0900006485538533
IRS-2020-0041-0007 IRS Treatment of Special Enforcement Matters (REG–123652–18) IRS-2020-0041 Treatment of Special Enforcement Matters Rule Final Rule 2022-12-09T05:00:00Z 2022 12 2022-12-09T05:00:00Z   2022-12-14T15:18:54Z 2022-26783 0 0 090000648552a62d
IRS-2022-0006-3890 IRS Affordability of Employer Coverage for Family Members of Employees (REG-114339-21) IRS-2022-0006 Affordability of Employer Coverage for Family Members of Employees: Correction Rule Correction 2022-12-02T05:00:00Z 2022 12 2022-12-02T05:00:00Z   2022-12-07T17:57:09Z 2022-25429 0 0 0900006485511b89
IRS-2022-0026-0005 IRS Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) IRS-2022-0026 Low-Income Housing Credit Average Income Test Regulations; Correction Rule Correction 2022-11-30T05:00:00Z 2022 11 2022-11-30T05:00:00Z   2022-12-07T17:44:34Z 2022-26073 0 0 090000648550a161
IRS-2019-0028-0012 IRS Section 199A Rules for Cooperatives and Their Patrons (REG-118425-18) IRS-2019-0028 Section 199A Rules for Cooperatives and Their Patrons: Correction Rule Correction 2022-11-17T05:00:00Z 2022 11 2022-11-17T05:00:00Z   2022-12-07T17:30:29Z 2022-24576 0 0 09000064854bdf6e
IRS-2022-0026-0004 IRS Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) IRS-2022-0026 Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction Rule Correction 2022-11-14T05:00:00Z 2022 11 2022-11-14T05:00:00Z   2022-11-15T16:49:15Z 2022-24634 0 0 09000064854aab73
IRS-2022-0026-0003 IRS Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) IRS-2022-0026 Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction Rule Correction 2022-11-14T05:00:00Z 2022 11 2022-11-14T05:00:00Z   2022-11-15T16:46:28Z 2022-24636 0 0 09000064854aaa06
IRS-2022-0006-3889 IRS Affordability of Employer Coverage for Family Members of Employees (REG-114339-21) IRS-2022-0006 Affordability of Employer Coverage for Family Members of Employees Rule Final Rule 2022-10-13T04:00:00Z 2022 10 2022-10-13T04:00:00Z   2022-10-14T12:38:36Z 2022-22184 0 0 09000064853ff80d
IRS-2022-0026-0001 IRS Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) IRS-2022-0026 Section 42, Low-Income Housing Credit Average Income Test Regulations Rule Final Rule 2022-10-12T04:00:00Z 2022 10 2022-10-12T04:00:00Z   2022-10-14T12:19:05Z 2022-22070 0 0 09000064853f6133
IRS-2022-0004-0012 IRS User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (REG-114209-21) IRS-2022-0004 User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents Rule Final Rule 2022-09-29T04:00:00Z 2022 9 2022-09-29T04:00:00Z   2022-09-29T17:24:36Z 2022-21087 0 0 0900006485380a0e
IRS-2022-0016-0002 IRS Disclosure of Information to State Officials Regarding Tax-Exempt Organizations (REG-140108-18) IRS-2022-0016 Disclosure of Information to State Officials Regarding Tax-Exempt Organizations; Correction Rule Correction 2022-09-12T04:00:00Z 2022 9 2022-09-12T04:00:00Z   2022-09-13T13:08:50Z 2022-19568 0 0 09000064852e8e80
IRS-2021-0015-0004 IRS Requirements Related to Surprise Billing; Part II (REG-107707-21) IRS-2021-0015 Requirements Related to Surprise Billing Rule Final Rule 2022-08-26T04:00:00Z 2022 8 2022-08-26T04:00:00Z   2022-08-30T12:58:51Z 2022-18202 0 0 0900006485278ee0
IRS-2022-0016-0001 IRS Disclosure of Information to State Officials Regarding Tax-Exempt Organizations (REG-140108-18) IRS-2022-0016 Disclosure of Information to State Officials Regarding Tax-Exempt Organizations Rule Final Rule 2022-08-16T04:00:00Z 2022 8 2022-08-16T04:00:00Z   2022-08-16T13:01:10Z 2022-17574 0 0 090000648523f5a5
IRS-2017-0017-0003 IRS Streamlining the Section 754 Election Statement (REG-116256-17) IRS-2017-0017 Streamlining the Section 754 Election Statement Rule Final Rule 2022-08-05T04:00:00Z 2022 8 2022-08-05T04:00:00Z   2022-08-05T13:25:24Z 2022-16271 0 0 09000064852176be
IRS-2020-0040-0039 IRS Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20) IRS-2020-0040 Foreign Tax Credit: Clarification of Foreign-Derived Intangible Income; Guidance; Correction Rule Correction 2022-07-27T04:00:00Z 2022 7 2022-07-27T04:00:00Z   2022-07-27T13:20:38Z 2022-15867 0 0 09000064851ed02d
IRS-2020-0040-0038 IRS Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20) IRS-2020-0040 Foreign Tax Credit: Clarification of Foreign-Derived Intangible Income; Guidance; Correction Rule Correction 2022-07-27T04:00:00Z 2022 7 2022-07-27T04:00:00Z   2022-07-27T13:02:53Z 2022-15868 0 0 09000064851ece73
IRS_FRDOC_0001-2048 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Annual Information Return/Reports Rule   2022-05-23T04:00:00Z 2022 5 2022-05-23T04:00:00Z   2022-05-23T12:55:31Z 2022-10658 0 0 09000064850c4623
IRS-2020-0040-0035 IRS Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20) IRS-2020-0040 Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income Rule Correction 2022-04-13T04:00:00Z 2022 4 2022-04-13T04:00:00Z   2022-04-19T17:23:44Z C1-2021-27887 0 0 090000648501558f
IRS_FRDOC_0001-2040 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Income Taxes; CFR Correction Rule   2022-03-31T04:00:00Z 2022 3 2022-03-31T04:00:00Z   2022-03-31T12:16:44Z 2022-06880 0 0 0900006484fefa0b
IRS_FRDOC_0001-2041 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Income Taxes; CFR Correction Rule   2022-03-31T04:00:00Z 2022 3 2022-03-31T04:00:00Z   2022-03-31T12:18:12Z 2022-06881 0 0 0900006484fefbeb
IRS_FRDOC_0001-2039 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Income Taxes; CFR Correction Rule   2022-03-29T04:00:00Z 2022 3 2022-03-29T04:00:00Z   2022-03-29T12:12:24Z 2022-06670 0 0 0900006484feb61e
IRS_FRDOC_0001-2038 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Income Taxes; CFR Correction Rule   2022-03-29T04:00:00Z 2022 3 2022-03-29T04:00:00Z   2022-03-29T12:12:07Z 2022-06669 0 0 0900006484feb5d4
IRS_FRDOC_0001-2037 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Income Taxes; CFR Correction Rule   2022-03-29T04:00:00Z 2022 3 2022-03-29T04:00:00Z   2022-03-29T12:10:34Z 2022-06668 0 0 0900006484feae5f
IRS_FRDOC_0001-2035 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Income Taxes; CFR Correction Rule   2022-03-25T04:00:00Z 2022 3 2022-03-25T04:00:00Z   2022-03-25T12:10:18Z 2022-06498 0 0 0900006484fe2449
IRS-2022-0002-0004 IRS Guidance Under Section 958 on Determining Stock Ownership (REG-104097-20) IRS-2022-0002 Guidance: Determining Stock Ownership; Correction Rule Correction 2022-03-11T05:00:00Z 2022 3 2022-03-11T05:00:00Z   2022-03-18T18:26:05Z 2022-05177 0 0 0900006484fc3ac4
IRS-2021-0014-0006 IRS User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination (REG-100718-21) IRS-2021-0014 User Fees: Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination Rule Final Rule 2022-03-01T05:00:00Z 2022 3 2022-03-01T05:00:00Z   2022-03-01T15:43:14Z 2022-04302 0 0 0900006484fb07cf
IRS-2022-0002-0003 IRS Guidance Under Section 958 on Determining Stock Ownership (REG-104097-20) IRS-2022-0002 Guidance: Determining Stock Ownership; Correction Rule Correction 2022-02-24T05:00:00Z 2022 2 2022-02-24T05:00:00Z   2022-02-24T20:12:11Z 2022-03612 0 0 0900006484f9f5ae
IRS-2022-0002-0002 IRS Guidance Under Section 958 on Determining Stock Ownership (REG-104097-20) IRS-2022-0002 Passive Foreign Investment Companies: Guidance; Correction Rule Correction 2022-02-22T05:00:00Z 2022 2 2022-02-22T05:00:00Z   2022-02-23T15:57:47Z 2022-03611 0 0 0900006484f9a5e5
IRS-2022-0002-0001 IRS Guidance Under Section 958 on Determining Stock Ownership (REG-104097-20) IRS-2022-0002 Guidance: Determining Stock Ownership Rule Final Rule 2022-01-25T05:00:00Z 2022 1 2022-01-25T05:00:00Z   2024-11-07T00:36:00Z 2022-00066 1 0 0900006484f362c2
IRS-2019-0044-0010 IRS Guidance on the Transition From Interbank Offered Rates to Other Reference Rates (REG-118784-18) IRS-2019-0044 Guidance: Transition from Interbank Offered Rates to Other Reference Rates Rule Final Rule 2022-01-04T05:00:00Z 2022 1 2022-01-04T05:00:00Z   2022-01-04T13:59:29Z 2021-28452 0 0 0900006484f071dc
IRS-2020-0040-0034 IRS Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20) IRS-2020-0040 Foreign Tax Credit: Clarification of Foreign-Derived Intangible Income; Guidance Rule Final Rule 2022-01-04T05:00:00Z 2022 1 2022-01-04T05:00:00Z   2022-01-04T13:58:22Z 2021-27887 0 0 0900006484f0713e

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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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