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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

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)

posted_year 1

  • 2025 · 27 ✖

document_type 1

  • Rule · 27 ✖

agency_id 1

  • IRS · 27 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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;
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