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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

55 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2024 sorted by posted_date descending

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  • 2024 · 55 ✖

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  • Rule · 55 ✖

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  • IRS · 55 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2023-0041-44840 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales Rule Final Rule 2024-12-30T05:00:00Z 2024 12 2024-12-30T05:00:00Z   2024-12-30T14:20:38Z 2024-30496 0 0 0900006486895167
IRS-2024-0064-0002 IRS Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10) IRS-2024-0064 Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity Rule Final Rule 2024-12-30T05:00:00Z 2024 12 2024-12-30T05:00:00Z   2024-12-30T14:14:21Z 2024-29480 0 0 09000064868952b4
IRS-2019-0006-0007 IRS Reissuance of State or Local Bonds (REG-141739-08) IRS-2019-0006 Reissuance of State or Local Bonds Rule Final Rule 2024-12-30T05:00:00Z 2024 12 2024-12-30T05:00:00Z   2024-12-30T14:57:38Z 2024-30267 0 0 0900006486895071
IRS-2022-0039-0013 IRS Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities (REG-100442-22) IRS-2022-0039 Guidance: Definition of Domestically Controlled Qualified Investment Entities; Correction Rule Correction 2024-12-27T05:00:00Z 2024 12 2024-12-27T05:00:00Z   2025-01-07T19:54:52Z 2024-30928 0 0 0900006486891cc5
IRS-2023-0016-0017 IRS Rules for Supervisory Approval of Penalties (REG-121709-19) IRS-2023-0016 Rules for Supervisory Approval of Penalties Rule Final Rule 2024-12-23T05:00:00Z 2024 12 2024-12-23T05:00:00Z   2024-12-26T17:56:21Z 2024-29074 0 0 09000064868869ed
IRS-2024-0048-0012 IRS Definition of the Term ‘‘Coverage Month’’ for Computing the Premium Tax Credit (REG-116787-23) IRS-2024-0048 Definition of the Term Coverage Month for Computing the Premium Tax Credit Rule Final Rule 2024-12-18T05:00:00Z 2024 12 2024-12-18T05:00:00Z   2024-12-18T16:09:05Z 2024-29651 0 0 090000648687af8d
IRS-2024-0010-0018 IRS Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24) IRS-2024-0010 Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction Rule Correction 2024-12-17T05:00:00Z 2024 12 2024-12-17T05:00:00Z   2024-12-17T15:31:26Z 2024-29654 0 0 0900006486877bac
IRS-2023-0054-0350 IRS Definition of Energy Property and Rules Applicable to the Energy Credit (REG-132569-17) IRS-2023-0054 Definition of Energy Property and Rules Applicable to the Energy Credit Rule Final Rule 2024-12-12T05:00:00Z 2024 12 2024-12-12T05:00:00Z   2024-12-12T15:08:26Z 2024-28190 0 0 09000064868663a2
IRS-2023-0052-0015 IRS Income and Currency Gain or Loss With Respect to a Qualified Business Unit (REG-132422-17) IRS-2023-0052 Taxable Income or Loss and Currency Gain or Loss with Respect to a Qualified Business Unit Rule Final Rule 2024-12-11T05:00:00Z 2024 12 2024-12-11T05:00:00Z   2024-12-11T15:30:38Z 2024-28372 0 0 09000064868617d8
IRS-2014-0030-0004 IRS Section 752 and Related Party Rules (REG-136984-12) IRS-2014-0030 Recourse Partnership Liabilities and Related Party Rules Rule Final Rule 2024-12-02T05:00:00Z 2024 12 2024-12-02T05:00:00Z   2024-12-02T15:37:46Z 2024-27840 0 0 0900006486843d92
IRS-2023-0063-0198 IRS Section 45X Advanced Manufacturing Production Credit (REG-107423-23) IRS-2023-0063 Advanced Manufacturing Production Credit; Correction Rule Correction 2024-11-26T05:00:00Z 2024 11 2024-11-26T05:00:00Z   2024-11-26T14:37:40Z 2024-27588 0 0 0900006486837d6b
IRS-2024-0013-0020 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, including the Bureau of the Census, for Certain Statistical Purposes and Related Activities (REG-123376-22) IRS-2024-0013 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, including the Bureau of the Census, for Certain Statistical Purposes and Related Activities Rule Final Rule 2024-11-26T05:00:00Z 2024 11 2024-11-26T05:00:00Z   2024-11-26T14:39:20Z 2024-27072 0 0 09000064868374f1
IRS-2023-0012-0059 IRS Advanced Manufacturing Investment Credit (REG-120653-22) IRS-2023-0012 Advanced Manufacturing Investment Credit; Correction Rule Correction 2024-11-25T05:00:00Z 2024 11 2024-11-25T05:00:00Z   2024-11-26T14:44:48Z 2024-27427 0 0 0900006486833adf
IRS-2024-0010-0017 IRS Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24) IRS-2024-0010 Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships Rule Final Rule 2024-11-20T05:00:00Z 2024 11 2024-11-20T05:00:00Z   2024-11-20T15:45:28Z 2024-26944 0 0 090000648682a667
IRS_FRDOC_0001-2267 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Extension of Certain Timeframes: Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton Rule   2024-11-08T05:00:00Z 2024 11 2024-11-08T05:00:00Z   2024-11-08T13:09:31Z 2024-26014 0 0 09000064868093f7
IRS-2023-0049-0003 IRS Modernizing Regulations on Sales of Seized Property (REG-127391-16) IRS-2023-0049 Sales of Seized Property Rule Final Rule 2024-11-05T05:00:00Z 2024 11 2024-11-05T05:00:00Z   2024-11-05T14:33:43Z 2024-25464 0 0 09000064867fd892
IRS-2023-0063-0197 IRS Section 45X Advanced Manufacturing Production Credit (REG-107423-23) IRS-2023-0063 Advanced Manufacturing Production Credit Rule Final Rule 2024-10-28T04:00:00Z 2024 10 2024-10-28T04:00:00Z   2024-10-28T17:16:08Z 2024-24840 0 0 09000064867e88c2
IRS-2023-0012-0058 IRS Advanced Manufacturing Investment Credit (REG-120653-22) IRS-2023-0012 Advanced Manufacturing Investment Credit Rule Final Rule 2024-10-23T04:00:00Z 2024 10 2024-10-23T04:00:00Z   2024-10-23T16:15:12Z 2024-23857 0 0 09000064867df223
IRS-2019-0025-0003 IRS Withholding on Certain Distributions Under Section 3405(a) and (b) (REG-132240-15) IRS-2019-0025 Withholding on Certain Distributions Rule Final Rule 2024-10-21T04:00:00Z 2024 10 2024-10-21T04:00:00Z   2024-10-22T12:27:34Z 2024-24224 0 0 09000064867db797
IRS-2023-0021-0007 IRS Section 367(d) Rules for Certain Repatriations of Intangible Property (REG-124064-19) IRS-2023-0021 Rules for Certain Repatriations of Intangible Property Rule Final Rule 2024-10-10T04:00:00Z 2024 10 2024-10-10T04:00:00Z   2024-10-10T12:28:20Z 2024-23132 0 0 09000064867c417f
IRS-2022-0034-0030 IRS Syndicated Conservation Easement Transactions as Listed Transactions (REG-106134-22) IRS-2022-0034 Syndicated Conservation Easement Transactions as Listed Transactions Rule Final Rule 2024-10-08T04:00:00Z 2024 10 2024-10-08T04:00:00Z   2024-10-08T12:40:13Z 2024-22963 0 0 09000064867b915b
IRS-2023-0036-0004 IRS Requirements Related to the Mental Health Parity and Addiction Equity Act (REG-120727-21) IRS-2023-0036 Requirements Related to the Mental Health Parity and Addiction Equity Act Rule Final Rule 2024-09-23T04:00:00Z 2024 9 2024-09-23T04:00:00Z   2024-09-24T12:16:45Z 2024-20612 0 0 090000648676a029
IRS-2016-0010-0035 IRS Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) IRS-2016-0010 Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent Rule Final Rule 2024-09-17T04:00:00Z 2024 9 2024-09-17T04:00:00Z   2024-09-19T12:18:51Z 2024-20429 0 0 09000064867297e4
IRS_FRDOC_0001-2248 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Income Taxes; CFR Correction Rule   2024-09-11T04:00:00Z 2024 9 2024-09-11T04:00:00Z   2024-09-11T12:28:53Z 2024-20701 0 0 09000064866ea25c
IRS-2023-0056-0011 IRS Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations (REG-112916-23) IRS-2023-0056 Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction Rule Correction 2024-08-30T04:00:00Z 2024 8 2024-08-30T04:00:00Z   2024-08-30T18:41:38Z 2024-18925 0 0 09000064866b5725
IRS-2023-0028-0085 IRS Section 6418 Transfer of Certain Credits (REG-101610-23) IRS-2023-0028 Transfer of Certain Credits; Correction Rule Correction 2024-08-22T04:00:00Z 2024 8 2024-08-22T04:00:00Z   2024-08-22T14:49:58Z 2024-18576 0 0 090000648665c453
IRS-2023-0041-44836 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction Rule Correction 2024-08-16T04:00:00Z 2024 8 2024-08-16T04:00:00Z   2024-08-16T17:38:16Z 2024-17946 0 0 090000648664daf3
IRS-2023-0042-0349 IRS Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23) IRS-2023-0042 Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction Rule Correction 2024-08-16T04:00:00Z 2024 8 2024-08-16T04:00:00Z   2024-08-20T16:17:11Z 2024-17143 0 0 090000648664d9fd
IRS-2023-0029-0159 IRS Section 6417 Elective Payment of Applicable Credits (REG-101607-23) IRS-2023-0029 Elective Payment of Applicable Credits; Correction Rule Correction 2024-08-16T04:00:00Z 2024 8 2024-08-16T04:00:00Z   2024-08-16T17:35:35Z 2024-17945 0 0 090000648664dc6e
IRS-2023-0050-0006 IRS Plan-Specific Substitute Mortality Tables for Determining Present Value (reg-103525-23) IRS-2023-0050 Plan-Specific Substitute Mortality Tables for Determining Present Value Rule Final Rule 2024-07-31T04:00:00Z 2024 7 2024-07-31T04:00:00Z   2024-07-31T18:13:40Z 2024-16520 0 0 090000648660fbcb
IRS-2022-0003-0166 IRS Required Minimum Distributions (REG-105954-20) IRS-2022-0003 Required Minimum Distributions Rule Final Rule 2024-07-19T04:00:00Z 2024 7 2024-07-19T04:00:00Z   2024-07-19T19:50:05Z 2024-14542 0 0 09000064865fa9fc
IRS-2023-0047-0004 IRS Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions (REG-117614-14) IRS-2023-0047 Guidance: Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions Rule Final Rule 2024-07-18T04:00:00Z 2024 7 2024-07-18T04:00:00Z   2024-07-18T18:22:33Z 2024-15232 0 0 09000064865f81e4
IRS-2023-0041-44835 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions Rule Final Rule 2024-07-09T04:00:00Z 2024 7 2024-07-09T04:00:00Z   2024-07-09T14:26:47Z 2024-14004 0 0 09000064865e0fa7
IRS-2023-0045-0004 IRS Excise Tax on Designated Drugs; Procedural Requirements (REG-115559-23) IRS-2023-0045 Excise Tax on Designated Drugs; Procedural Requirements Rule Final Rule 2024-07-05T04:00:00Z 2024 7 2024-07-05T04:00:00Z   2024-07-08T15:37:26Z 2024-14706 0 0 09000064865dc279
IRS-2024-0018-0008 IRS Excise Tax on Repurchase of Corporate Stock – Procedure and Administration (REG-118499-23) IRS-2024-0018 Excise Tax on Repurchase of Corporate Stock; Procedure and Administration Rule Final Rule 2024-07-03T04:00:00Z 2024 7 2024-07-03T04:00:00Z   2024-07-05T18:54:25Z 2024-14426 0 0 09000064865d8b65
IRS-2023-0056-0010 IRS Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations (REG-112916-23) IRS-2023-0056 Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations Rule Final Rule 2024-06-28T04:00:00Z 2024 6 2024-06-28T04:00:00Z   2024-07-02T14:36:31Z 2024-13844 0 0 09000064865d0ad6
IRS-2023-0042-0348 IRS Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23) IRS-2023-0042 Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements Rule Final Rule 2024-06-25T04:00:00Z 2024 6 2024-06-25T04:00:00Z   2024-06-25T19:05:37Z 2024-13331 0 0 09000064865c7279
IRS-2020-0030-0021 IRS Guidance Under Section 1061 (REG-107213-18) IRS-2020-0030 Guidance Under Section 1061; Correction Rule Correction 2024-06-14T04:00:00Z 2024 6 2024-06-14T04:00:00Z   2024-06-25T19:15:27Z 2024-12374 0 0 09000064865b6038
IRS-2023-0046-0003 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 2024-05-15T04:00:00Z 2024 5 2024-05-15T04:00:00Z   2025-07-31T17:47:01Z 2024-10631 0 0 0900006486565f5d
IRS_FRDOC_0001-2209 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Clean Vehicle Credits: Transfer of Credits, Critical Minerals and Battery Components, and Foreign Entities of Concern Rule   2024-05-06T04:00:00Z 2024 5 2024-05-06T04:00:00Z   2024-05-06T12:30:20Z 2024-09094 0 0 0900006486542581
IRS_FRDOC_0001-2208 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Relief Provisions Respecting Timely Allocation of Generation Skipping Transfer Exemption and Certain GST Elections Rule   2024-05-06T04:00:00Z 2024 5 2024-05-06T04:00:00Z   2024-05-06T12:30:04Z 2024-09644 0 0 0900006486542541
IRS-2024-0010-0013 IRS Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24) IRS-2024-0010 Transfer of Certain Credits Rule Correction 2024-04-30T04:00:00Z 2024 4 2024-04-30T04:00:00Z   2024-06-17T18:41:20Z 2024-08926 0 0 0900006486528576
IRS-2022-0039-0012 IRS Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities (REG-100442-22) IRS-2022-0039 Guidance on the Definition of Domestically Controlled Qualified Investment Entities Rule Final Rule 2024-04-25T04:00:00Z 2024 4 2024-04-25T04:00:00Z   2024-06-17T18:32:00Z 2024-08267 0 0 09000064864ee5c4
IRS-2023-0027-0020 IRS Elective Payment of Advanced Manufacturing Investment Credit (REG-105595-23) IRS-2023-0027 Elective Payment of Advanced Manufacturing Investment Credit; Correction Rule Correction 2024-04-22T04:00:00Z 2024 4 2024-04-22T04:00:00Z   2024-06-17T18:21:29Z 2024-08494 0 0 09000064864e3e4b
IRS-2023-0029-0158 IRS Section 6417 Elective Payment of Applicable Credits (REG-101607-23) IRS-2023-0029 Elective Payment of Applicable Credits Rule Correction 2024-04-16T04:00:00Z 2024 4 2024-04-16T04:00:00Z   2024-06-17T18:10:43Z C1-2024-04604 0 0 09000064864da926
IRS-2023-0034-0003 IRS Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance (REG-120730-21) IRS-2023-0034 Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage Rule Final Rule 2024-04-03T04:00:00Z 2024 4 2024-04-03T04:00:00Z   2024-06-17T18:00:18Z 2024-06551 0 0 09000064864b7e8c
IRS-2016-0007-0010 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 2024-03-27T04:00:00Z 2024 3 2024-03-27T04:00:00Z   2024-06-17T17:55:45Z 2024-06485 0 0 090000648649b58f
IRS-2018-0027-0011 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; Correction Rule Correction 2024-03-22T04:00:00Z 2024 3 2024-03-22T04:00:00Z   2024-06-14T16:28:58Z 2024-05639 0 0 090000648648e672
IRS-2018-0027-0010 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; Correction Rule Correction 2024-03-22T04:00:00Z 2024 3 2024-03-22T04:00:00Z   2024-06-14T16:19:04Z 2024-05744 0 0 090000648648e617
IRS-2023-0027-0019 IRS Elective Payment of Advanced Manufacturing Investment Credit (REG-105595-23) IRS-2023-0027 Elective Payment of Advanced Manufacturing Investment Credit Rule Final Rule 2024-03-11T04:00:00Z 2024 3 2024-03-11T04:00:00Z   2024-06-14T14:33:31Z 2024-04605 0 0 09000064864720e0
IRS-2023-0029-0157 IRS Section 6417 Elective Payment of Applicable Credits (REG-101607-23) IRS-2023-0029 Elective Payment of Applicable Credits Rule Final Rule 2024-03-11T04:00:00Z 2024 3 2024-03-11T04:00:00Z   2024-06-14T16:09:58Z 2024-04604 0 0 0900006486472529
IRS_FRDOC_0001-2179 IRS Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 Procedure and Administration; CFR Correction Rule   2024-01-30T05:00:00Z 2024 1 2024-01-30T05:00:00Z   2024-01-30T13:10:35Z 2024-01924 0 0 09000064863cfb9e
IRS-2023-0044-0003 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 Process Administrative Fee and Certified Independent Dispute Resolution Entity Fee Ranges; Correction Rule Correction 2024-01-24T05:00:00Z 2024 1 2024-01-24T05:00:00Z 2024-01-24T04:59:59Z 2024-06-14T14:21:38Z 2024-01378 0 0 09000064863bdc65
IRS-2016-0044-0011 IRS Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (REG-107424-12) IRS-2016-0044 Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions Rule Final Rule 2024-01-19T05:00:00Z 2024 1 2024-01-19T05:00:00Z   2024-01-22T20:49:20Z 2024-00978 0 0 09000064863ac08e
IRS-2023-0031-0005 IRS Corporate Bond Yield Curve for Determining Present Value (REG-124123-22) IRS-2023-0031 Corporate Bond Yield Curve for Determining Present Value Rule Final Rule 2024-01-12T05:00:00Z 2024 1 2024-01-12T05:00:00Z   2024-01-12T20:29:17Z 2024-00552 0 0 0900006486394a4b

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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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