documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
26 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2023 sorted by posted_date descending
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Suggested facets: docket_id, title, subtype, posted_date, posted_month, comment_start_date, 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2023-0044-0002 | IRS | Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges (REG-115762–23) IRS-2023-0044 | Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges | Rule | Final Rule | 2023-12-21T05:00:00Z | 2023 | 12 | 2023-12-21T05:00:00Z | 2023-12-28T16:59:20Z | 2023-27931 | 0 | 0 | 090000648634e188 | |
| IRS-2023-0025-0081 | IRS | Additional Guidance on Low-Income Communities Bonus Credit Program (REG-110412-23) IRS-2023-0025 | Additional Guidance on Low-Income Communities Bonus Credit Program; Correction | Rule | Correction | 2023-12-20T05:00:00Z | 2023 | 12 | 2023-12-20T05:00:00Z | 2023-12-21T18:39:45Z | 2023-27933 | 0 | 0 | 090000648634ba35 | |
| IRS-2018-0027-0009 | IRS | De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements (REG-118826-16) IRS-2018-0027 | De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements | Rule | Final Rule | 2023-12-19T05:00:00Z | 2023 | 12 | 2023-12-19T05:00:00Z | 2023-12-21T18:28:56Z | 2023-27283 | 0 | 0 | 0900006486346be8 | |
| IRS-2022-0019-0009 | IRS | User Fees Relating to Enrolled Actuaries (REG-100719-21) IRS-2022-0019 | User Fees Relating to Enrolled Actuaries; Correction | Rule | Correction | 2023-11-21T05:00:00Z | 2023 | 11 | 2023-11-21T05:00:00Z | 2023-11-22T16:55:18Z | 2023-25438 | 0 | 0 | 090000648629f534 | |
| IRS-2016-0007-0009 | IRS | Requirements for Type I and Type III Supporting Organizations (REG-118867-10) IRS-2016-0007 | Requirements for Type I and Type III Supporting Organizations; Correction | Rule | Correction | 2023-11-20T05:00:00Z | 2023 | 11 | 2023-11-20T05:00:00Z | 2023-11-22T16:42:54Z | 2023-25510 | 0 | 0 | 0900006486296136 | |
| IRS-2022-0009-0008 | IRS | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (106384-20) IRS-2022-0009 | Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans | Rule | Final Rule | 2023-10-20T04:00:00Z | 2023 | 10 | 2023-10-20T04:00:00Z | 2023-10-24T16:43:30Z | 2023-23267 | 0 | 0 | 0900006486112818 | |
| IRS-2022-0019-0008 | IRS | User Fees Relating to Enrolled Actuaries (REG-100719-21) IRS-2022-0019 | User Fees Relating to Enrolled Actuaries | Rule | Final Rule | 2023-10-20T04:00:00Z | 2023 | 10 | 2023-10-20T04:00:00Z | 2023-10-20T18:19:17Z | 2023-23301 | 0 | 0 | 09000064861133f5 | |
| IRS-2023-0025-0080 | IRS | Additional Guidance on Low-Income Communities Bonus Credit Program (REG-110412-23) IRS-2023-0025 | Additional Guidance on Low-Income Communities Bonus Credit Program | Rule | Correction | 2023-10-20T04:00:00Z | 2023 | 10 | 2023-10-20T04:00:00Z | 2023-10-20T18:05:14Z | C2-2023-17078 | 0 | 0 | 0900006486113376 | |
| IRS-2016-0007-0008 | IRS | Requirements for Type I and Type III Supporting Organizations (REG-118867-10) IRS-2016-0007 | Requirements for Type I and Type III Supporting Organizations | Rule | Final Rule | 2023-10-16T04:00:00Z | 2023 | 10 | 2023-10-16T04:00:00Z | 2023-10-16T15:54:14Z | 2023-22286 | 0 | 0 | 09000064860eb2cc | |
| IRS-2023-0046-0002 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23) IRS-2023-0046 | Preparer Tax Identification Number User Fee Update | Rule | Final Rule | 2023-10-04T04:00:00Z | 2023 | 10 | 2023-10-04T04:00:00Z | 2023-10-04T19:13:00Z | 2023-22103 | 0 | 0 | 0900006486033c2a | |
| IRS-2023-0025-0079 | IRS | Additional Guidance on Low-Income Communities Bonus Credit Program (REG-110412-23) IRS-2023-0025 | Additional Guidance on Low-Income Communities Bonus Credit Program | Rule | Final Rule | 2023-08-15T04:00:00Z | 2023 | 8 | 2023-08-15T04:00:00Z | 2023-08-29T12:19:42Z | 2023-17078 | 0 | 0 | 0900006485e3e16e | |
| IRS-2008-0053-0009 | IRS | Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock IRS-2008-0053 | Guidance: Amendment of Matching Rule for Certain Gains on Member Stock; Correction | Rule | Correction | 2023-08-01T04:00:00Z | 2023 | 8 | 2023-08-01T04:00:00Z | 2023-08-29T14:42:13Z | 2023-16225 | 0 | 0 | 0900006485d9b760 | |
| IRS-2021-0012-0004 | IRS | Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (REG-109077-21) IRS-2021-0012 | Recapture of Certain Excess Employment Tax Credits under COVID–19 Legislation | Rule | Final Rule | 2023-07-26T04:00:00Z | 2023 | 7 | 2023-07-26T04:00:00Z | 2023-07-28T16:54:11Z | 2023-15690 | 0 | 0 | 0900006485d4c84f | |
| IRS-2020-0020-0012 | IRS | Consolidated Net Operating Losses (REG-125716-18) IRS-2020-0020 | Carryback of Consolidated Net Operating Losses | Rule | Final Rule | 2023-07-12T04:00:00Z | 2023 | 7 | 2023-07-12T04:00:00Z | 2023-08-29T14:25:32Z | 2023-14644 | 0 | 0 | 0900006485c8b8c0 | |
| IRS-2019-0044-0012 | IRS | Guidance on the Transition From Interbank Offered Rates to Other Reference Rates (REG-118784-18) IRS-2019-0044 | Additional Guidance on the Transition from Interbank Offer Rates to Other Reference Rates with Respect to the Interest Rates of a Foreign Bank | Rule | Final Rule | 2023-06-30T04:00:00Z | 2023 | 6 | 2023-06-30T04:00:00Z | 2023-07-06T15:49:21Z | 2023-13890 | 0 | 0 | 0900006485c21b96 | |
| IRS-2018-0011-0037 | IRS | Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 IRS-2018-0011 | Electronic-Filing Requirements for Specified Returns and Other Documents; Correction | Rule | Correction | 2023-06-27T04:00:00Z | 2023 | 6 | 2023-06-27T04:00:00Z | 2023-06-29T14:41:56Z | 2023-13555 | 0 | 0 | 0900006485bfd2e0 | |
| IRS_FRDOC_0001-2112 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Pre-Filing Registration Requirements for Certain Tax Credit Elections | Rule | 2023-06-21T04:00:00Z | 2023 | 6 | 2023-06-21T04:00:00Z | 2023-06-21T12:46:01Z | 2023-12797 | 0 | 0 | 0900006485b91820 | ||
| IRS-2022-0011-0011 | IRS | Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests (REG-122770-18) IRS-2022-0011 | Use of Actuarial Tablesin Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests | Rule | Final Rule | 2023-06-07T04:00:00Z | 2023 | 6 | 2023-06-07T04:00:00Z | 2023-06-07T14:28:45Z | 2023-11837 | 0 | 0 | 0900006485ad2c2c | |
| IRS_FRDOC_0001-2097 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Income Taxes; CFR Correction | Rule | 2023-03-24T04:00:00Z | 2023 | 3 | 2023-03-24T04:00:00Z | 2023-03-24T12:29:02Z | 2023-06296 | 0 | 0 | 09000064858409e6 | ||
| IRS-2021-0012-0003 | 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 of 2021; Correction | Rule | Correction | 2023-03-09T05:00:00Z | 2023 | 3 | 2023-03-09T05:00:00Z | 2023-03-09T15:50:03Z | 2023-04828 | 0 | 0 | 0900006485781d66 | |
| IRS-2021-0017-0013 | IRS | Information Reporting of Health Insurance Coverage and Other Issues (REG-109128-21) IRS-2021-0017 | Information Reporting of Health Insurance Coverage and Other Issues under Sections 5000A, 6055, and 6056: Correction | Rule | Correction | 2023-03-08T05:00:00Z | 2023 | 3 | 2023-03-08T05:00:00Z | 2023-03-09T15:46:58Z | 2023-04552 | 0 | 0 | 0900006485776457 | |
| IRS_FRDOC_0001-2092 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Annual Information Return/Reports | Rule | 2023-02-24T05:00:00Z | 2023 | 2 | 2023-02-24T05:00:00Z | 2023-02-24T13:33:27Z | 2023-02653 | 0 | 0 | 09000064856fb0f3 | ||
| IRS-2018-0011-0036 | IRS | Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 IRS-2018-0011 | Electronic-Filing Requirements for Specified Returns and Other Documents | Rule | Final Rule | 2023-02-23T05:00:00Z | 2023 | 2 | 2023-02-23T05:00:00Z | 2023-02-27T21:04:40Z | 2023-03710 | 0 | 0 | 09000064856f2675 | |
| IRS-2022-0035-0002 | IRS | Single-Entity Treatment of Consolidated Groups for Specific Purposes (REG-113839-22) IRS-2022-0035 | Single-Entity Treatment of Consolidated Groups for Specific Purposes | Rule | Final Rule | 2023-02-23T05:00:00Z | 2023 | 2 | 2023-02-23T05:00:00Z | 2023-02-27T21:06:25Z | 2023-03457 | 0 | 0 | 09000064856f2787 | |
| IRS-2020-0041-0009 | IRS | Treatment of Special Enforcement Matters (REG–123652–18) IRS-2020-0041 | Treatment of Special Enforcement Matters; Correction | Rule | Correction | 2023-01-05T05:00:00Z | 2023 | 1 | 2023-01-05T05:00:00Z | 2023-01-10T15:59:59Z | 2022-28594 | 0 | 0 | 090000648558a9d1 | |
| IRS-2020-0041-0008 | IRS | Treatment of Special Enforcement Matters (REG–123652–18) IRS-2020-0041 | Treatment of Special Enforcement Matters; Correction | Rule | Correction | 2023-01-05T05:00:00Z | 2023 | 1 | 2023-01-05T05:00:00Z | 2023-01-10T15:46:14Z | 2022-28593 | 0 | 0 | 090000648558a9d0 |
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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;