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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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