documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
27 rows where agency_id = "IRS", document_type = "Rule" and posted_year = 2025 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2024-0017-0039 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 | Excise Tax on Repurchase of Corporate Stock; Correction | Rule | Correction | 2025-12-19T05:00:00Z | 2025 | 12 | 2025-12-19T05:00:00Z | 2025-12-22T20:41:37Z | 2025-23460 | 0 | 0 | 09000064b90f527a | |
| IRS-2025-0006-0004 | IRS | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24) IRS-2025-0006 | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions | Rule | Final Rule | 2025-12-18T05:00:00Z | 2025 | 12 | 2025-12-18T05:00:00Z | 2025-12-18T18:13:38Z | 2025-23292 | 0 | 0 | 09000064b90ee61b | |
| IRS-2024-0051-0042 | IRS | Entities Wholly Owned by Indian Tribal Governments (REG-113628-21) IRS-2024-0051 | Entities Wholly Owned by Indian Tribal Governments | Rule | Final Rule | 2025-12-16T05:00:00Z | 2025 | 12 | 2025-12-16T05:00:00Z | 2025-12-17T18:31:47Z | 2025-22874 | 0 | 0 | 09000064b90da86c | |
| IRS-2024-0047-0050 | IRS | Tribal General Welfare Benefits (REG-106851-21) IRS-2024-0047 | Tribal General Welfare Benefits | Rule | Final Rule | 2025-12-16T05:00:00Z | 2025 | 12 | 2025-12-16T05:00:00Z | 2025-12-17T18:20:01Z | 2025-22873 | 0 | 0 | 09000064b90da717 | |
| IRS-2011-0037-0014 | IRS | Income of Foreign Governments and International Organizations IRS-2011-0037 | Income of Foreign Governments and of International Organizations | Rule | Final Rule | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2025-12-15T21:28:51Z | 2025-22776 | 0 | 0 | 09000064b90d3282 | |
| IRS-2025-0059-0012 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Final Rule | 2025-12-01T05:00:00Z | 2025 | 12 | 2025-12-01T05:00:00Z | 2025-12-02T20:22:34Z | 2025-21649 | 0 | 0 | 09000064b90a5ce2 | |
| IRS-2024-0017-0038 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 | Excise Tax on Repurchase of Corporate Stock | Rule | Final Rule | 2025-11-24T05:00:00Z | 2025 | 11 | 2025-11-24T05:00:00Z | 2025-11-25T19:19:58Z | 2025-20721 | 0 | 0 | 09000064b9092fdd | |
| IRS-2024-0024-0005 | IRS | Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) IRS-2024-0024 | Interest Capitalization Requirements for Improvements that Constitute Designated Property | Rule | Final Rule | 2025-10-02T04:00:00Z | 2025 | 10 | 2025-10-02T04:00:00Z | 2025-10-03T17:10:07Z | 2025-19279 | 0 | 0 | 09000064b8ff070e | |
| IRS-2025-0301-0002 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) IRS-2025-0301 | Preparer Tax Identification Number User Fee Update | Rule | Final Rule | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-02T16:45:16Z | 2025-19036 | 0 | 0 | 09000064b8fe7939 | |
| IRS-2022-0026-0010 | 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 Procedures | Rule | Final Rule | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-01T17:04:10Z | 2025-19005 | 0 | 0 | 09000064b8fe79f9 | |
| IRS-2025-0003-0025 | IRS | Catch-Up Contributions (REG-101268-24) IRS-2025-0003 | Catch Up Contributions | Rule | Final Rule | 2025-09-16T04:00:00Z | 2025 | 9 | 2025-09-16T04:00:00Z | 2025-09-17T16:27:12Z | 2025-17865 | 0 | 0 | 09000064b8f96e49 | |
| IRS-2022-0017-0016 | IRS | Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) IRS-2022-0017 | Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction | Rule | Correction | 2025-07-18T04:00:00Z | 2025 | 7 | 2025-07-18T04:00:00Z | 2025-07-18T17:20:23Z | 2025-13561 | 0 | 0 | 09000064b8e82885 | |
| IRS-2023-0041-44841 | 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; Revocation | Rule | Final Rule | 2025-07-11T04:00:00Z | 2025 | 7 | 2025-07-11T04:00:00Z | 2025-07-11T19:14:55Z | 2025-12967 | 0 | 0 | 09000064b8e659a2 | |
| IRS-2025-0059-0006 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Correction | 2025-06-25T04:00:00Z | 2025 | 6 | 2025-06-25T04:00:00Z | 2025-06-25T18:07:53Z | C2-2025-08928 | 0 | 0 | 09000064b8e2dc20 | |
| IRS-2025-0059-0004 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Correction | 2025-06-24T04:00:00Z | 2025 | 6 | 2025-06-24T04:00:00Z | 2025-06-24T17:22:07Z | C1-2025-08928 | 0 | 0 | 09000064b8e295fd | |
| IRS-2025-0059-0002 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Final Rule | 2025-05-20T00:00:00Z | 2025 | 5 | 2025-05-20T00:00:00Z | 2025-05-21T21:01:06Z | 2025-08928 | 0 | 0 | 09000064b8d94a38 | |
| IRS-2023-0052-0016 | 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; Correction | Rule | Correction | 2025-01-17T05:00:00Z | 2025 | 1 | 2025-01-17T05:00:00Z | 2025-01-24T14:50:37Z | 2025-01248 | 0 | 0 | 09000064868e2dfc | |
| IRS-2024-0026-1919 | IRS | Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23) IRS-2024-0026 | Clean Electricity Production Credit and Clean Electricity Investment Credit | Rule | Final Rule | 2025-01-15T05:00:00Z | 2025 | 1 | 2025-01-15T05:00:00Z | 2025-01-15T19:07:32Z | 2025-00196 | 0 | 0 | 09000064868bb910 | |
| IRS-2022-0017-0015 | IRS | Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) IRS-2022-0017 | Resolution of Federal Tax Controversies by the Independent Office of Appeals | Rule | Final Rule | 2025-01-15T05:00:00Z | 2025 | 1 | 2025-01-15T05:00:00Z | 2025-01-15T19:25:56Z | 2025-00426 | 0 | 0 | 09000064868c0465 | |
| IRS-2015-0045-0021 | IRS | Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10) IRS-2015-0045 | Guidance: Tax on Certain Gifts and Bequests from Covered Expatriates | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:53:00Z | 2025-00284 | 0 | 0 | 09000064868bb46b | |
| IRS-2019-0035-0024 | IRS | Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14) IRS-2019-0035 | Classification of Digital Content Transactions and Cloud Transactions | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:35:33Z | 2024-31372 | 0 | 0 | 09000064868bb2f8 | |
| IRS-2023-0017-0113 | IRS | Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest (REG-109309-22) IRS-2023-0017 | Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:41:36Z | 2025-00393 | 0 | 0 | 09000064868bb2fb | |
| IRS-2024-0028-0027 | IRS | Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23) IRS-2024-0028 | Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:47:08Z | 2025-00324 | 0 | 0 | 09000064868bb394 | |
| IRS-2024-0035-0022 | IRS | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) IRS-2024-0035 | Certain Disregarded Payments and Dual Consolidated Losses | Rule | Final Rule | 2025-01-14T05:00:00Z | 2025 | 1 | 2025-01-14T05:00:00Z | 2025-01-14T18:59:12Z | 2025-00318 | 0 | 0 | 09000064868bb4c3 | |
| IRS-2024-0045-0049 | IRS | Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24) IRS-2024-0045 | Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program | Rule | Final Rule | 2025-01-13T05:00:00Z | 2025 | 1 | 2025-01-13T05:00:00Z | 2025-01-13T18:19:07Z | 2025-00331 | 0 | 0 | 09000064868b6705 | |
| IRS-2023-0066-29992 | IRS | Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23) IRS-2023-0066 | Credit for Production of Clean Hydrogen and Energy Credit | Rule | Final Rule | 2025-01-10T05:00:00Z | 2025 | 1 | 2025-01-10T05:00:00Z | 2025-01-13T18:15:48Z | 2024-31513 | 0 | 0 | 09000064868ad823 | |
| IRS-2019-0006-0008 | IRS | Reissuance of State or Local Bonds (REG-141739-08) IRS-2019-0006 | Reissuance of State or Local Bonds | Rule | Correction | 2025-01-10T05:00:00Z | 2025 | 1 | 2025-01-10T05:00:00Z | 2025-01-13T18:12:48Z | C1-2024-30267 | 0 | 0 | 09000064868ad775 |
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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;