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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

26 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2023 sorted by posted_date descending

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posted_year 1

  • 2023 · 26 ✖

document_type 1

  • Rule · 26 ✖

agency_id 1

  • IRS · 26 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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;
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