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Regulatory documents from Regulations.gov including rules, proposed rules, notices, and supporting materials.

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99 rows where agency_id = "IRS" and document_type = "Supporting & Related Material" sorted by posted_date descending

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  • 2018 34
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  • Supporting & Related Material · 99 ✖

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  • IRS · 99 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2026-0001-0062 IRS Car Loan Interest Deduction (REG-113515-25) IRS-2026-0001 Public Hearing Agenda (REG-113515-25) Supporting & Related Material Publication - Other Governmental 2026-02-13T05:00:00Z 2026 2     2026-02-13T19:30:25Z   0 0 09000064b91aa99f
IRS-2025-0004-0020 IRS Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 Agenda_REG-107420-24 Supporting & Related Material Publication - Other Governmental 2025-07-09T04:00:00Z 2025 7     2025-07-09T19:24:35Z   0 0 09000064b8e5d8c3
IRS-2025-0003-0023 IRS Catch-Up Contributions (REG-101268-24) IRS-2025-0003 REG-101268-24 Public Hearing Agenda Supporting & Related Material Publication - Other Governmental 2025-05-13T04:00:00Z 2025 5     2025-05-21T22:17:18Z   0 0 09000064b8d48e17
IRS-2025-0007-0023 IRS Automatic Enrollment Requirements Under Section 414A (REG-100669-24) IRS-2025-0007 Agenda_REG-100669-24 Supporting & Related Material Publication - Other Governmental 2025-04-04T04:00:00Z 2025 4     2025-04-07T16:57:08Z   0 0 0900006486a6b092
IRS-2025-0003-0022 IRS Catch-Up Contributions (REG-101268-24) IRS-2025-0003 Agenda_ REG-101268-24 Supporting & Related Material   2025-04-04T00:00:00Z 2025 4     2025-05-13T21:26:30Z   0 1 0900006486a6b08f
IRS-2024-0063-0152 IRS Regulations Governing Practice Before the Internal Revenue Service (REG-116610-20) IRS-2024-0063 REG-116610-20_Public Hearing Agenda Supporting & Related Material Publication - Other Governmental 2025-03-06T05:00:00Z 2025 3     2025-03-06T14:19:13Z   0 0 09000064869b4974
IRS-2024-0046-0060 IRS Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23) IRS-2024-0046 Public Hearing Agenda (REG-112129-23) Supporting & Related Material Publication - Other Governmental 2025-01-16T05:00:00Z 2025 1     2025-01-16T17:52:16Z   0 0 09000064868c6345
IRS-2024-0051-0019 IRS Entities Wholly Owned by Indian Tribal Governments (REG-113628-21) IRS-2024-0051 Hearing Agenda Supporting & Related Material Work Plan 2025-01-16T05:00:00Z 2025 1     2025-01-16T20:02:39Z   0 0 09000064868c762d
IRS-2024-0052-0024 IRS Energy Efficient Home Improvement Credit (REG-118264-23) IRS-2024-0052 REG-118264-23 Public Hearing Agenda (for attendees only) Supporting & Related Material Fact/Data Sheet 2025-01-15T05:00:00Z 2025 1     2025-01-15T14:10:17Z   0 0 09000064868c0932
IRS-2024-0047-0048 IRS Tribal General Welfare Benefits (REG-106851-21) IRS-2024-0047 REG-106851-21 Public Hearing Agenda Supporting & Related Material Publication - Other Governmental 2025-01-13T05:00:00Z 2025 1     2025-01-13T11:59:43Z   0 0 09000064868b6574
IRS-2024-0045-0048 IRS Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24) IRS-2024-0045 REG-108920-24 Agenda Supporting & Related Material Publication - Other Governmental 2024-10-16T04:00:00Z 2024 10     2024-10-16T20:31:36Z   0 0 09000064867d2216
IRS-2024-0033-0027 IRS Required Minimum Distributions+ (REG-103529-23) IRS-2024-0033 REG-103529-23 Public Hearing Agenda Supporting & Related Material Publication - Other Governmental 2024-09-24T04:00:00Z 2024 9     2024-09-24T21:18:04Z   0 0 090000648677c1ba
IRS-2024-0033-0026 IRS Required Minimum Distributions+ (REG-103529-23) IRS-2024-0033 REG-103529-23 Public Hearing Agenda Supporting & Related Material   2024-09-24T00:00:00Z 2024 9     2024-09-24T21:16:16Z   0 1 09000064867790f2
IRS-2024-0028-0023 IRS Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23) IRS-2024-0028 REG-124593-23 Public Hearing Agenda Supporting & Related Material Publication - Other Governmental 2024-09-16T04:00:00Z 2024 9     2024-09-16T21:00:12Z   0 0 0900006486727916
IRS-2024-0017-0032 IRS Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 Public Hearing Agenda (REG-115710-22) Supporting & Related Material Fact/Data Sheet 2024-08-21T04:00:00Z 2024 8     2024-08-21T21:31:09Z   0 0 090000648665ac1e
IRS-2024-0022-1553 IRS Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts (REG-124850-08) IRS-2024-0022 Public Hearing Agenda (REG-124850-08) Supporting & Related Material Fact/Data Sheet 2024-08-20T04:00:00Z 2024 8     2024-08-20T11:41:03Z   0 0 09000064866562ec
IRS-2024-0026-1836 IRS Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23) IRS-2024-0026 Public Hearing Agenda (REG-119283-23) Supporting & Related Material Fact/Data Sheet 2024-08-07T04:00:00Z 2024 8     2024-08-07T15:53:14Z   0 0 09000064866230b6
IRS-2024-0026-1835 IRS Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23) IRS-2024-0026 Public Hearing Agenda (REG-119283-23) Supporting & Related Material   2024-08-07T00:00:00Z 2024 8     2024-08-07T15:43:21Z   0 1 090000648662307b
IRS-2023-0053-0239 IRS Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07) IRS-2023-0053 Public Hearing Agenda (REG-142338-07) Supporting & Related Material Fact/Data Sheet 2024-04-29T04:00:00Z 2024 4     2024-04-29T16:26:05Z   0 0 0900006486522ba6
IRS-2024-0016-0003 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-2024-0016 20240410 Emissions Value Request Form Supporting & Related Material Fact/Data Sheet 2024-04-12T04:00:00Z 2024 4     2024-04-12T18:25:08Z   0 0 09000064864d339f
IRS-2024-0016-0002 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-2024-0016 20240410 Supporting Statement A Supporting & Related Material Fact/Data Sheet 2024-04-12T04:00:00Z 2024 4     2024-04-12T18:24:30Z   0 0 09000064864d339e
IRS-2023-0066-29953 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 Public Hearing Agenda (REG-117631-23) Supporting & Related Material Fact/Data Sheet 2024-03-20T04:00:00Z 2024 3     2024-03-20T17:05:37Z   0 0 0900006486488953
IRS-2023-0058-0038 IRS Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) (REG-104194-23) IRS-2023-0058 Public Hearing Agenda (REG-104194-23) Supporting & Related Material Fact/Data Sheet 2024-03-12T04:00:00Z 2024 3     2024-03-12T12:01:56Z   0 0 0900006486474009
IRS-2023-0063-0179 IRS Section 45X Advanced Manufacturing Production Credit (REG-107423-23) IRS-2023-0063 Public Hearing Agenda - REG-107423-23 Supporting & Related Material Fact/Data Sheet 2024-02-20T05:00:00Z 2024 2     2024-02-20T23:29:08Z   0 0 090000648641eaf7
IRS-2023-0063-0178 IRS Section 45X Advanced Manufacturing Production Credit (REG-107423-23) IRS-2023-0063 Public Hearing Agenda - REG-132567-17 Supporting & Related Material   2024-02-20T00:00:00Z 2024 2     2024-02-20T23:27:23Z   0 1 090000648641eaf1
IRS-2023-0054-0304 IRS Definition of Energy Property and Rules Applicable to the Energy Credit (REG-132569-17) IRS-2023-0054 Public Hearing Agenda - REG-132567-17 Supporting & Related Material Fact/Data Sheet 2024-02-14T05:00:00Z 2024 2     2024-02-14T22:02:01Z   0 0 090000648640835e
IRS-2023-0042-0339 IRS Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23) IRS-2023-0042 Public Hearing Agenda (REG-100908-23) Supporting & Related Material Fact/Data Sheet 2023-11-15T05:00:00Z 2023 11     2023-11-15T18:02:49Z   0 0 090000648627e7f6
IRS-2023-0041-39679 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 Public Hearing Agenda - REG-122793-19 Supporting & Related Material Fact/Data Sheet 2023-11-08T05:00:00Z 2023 11     2023-11-09T03:15:35Z   0 0 090000648622c4c7
IRS-2023-0013-0034 IRS Superfund Chemical Taxes (REG-105954-22) IRS-2023-0013 Public Hearing Agenda (REG-105954-22) Supporting & Related Material Fact/Data Sheet 2023-10-19T04:00:00Z 2023 10     2023-10-19T20:41:09Z   0 0 090000648610d13b
IRS-2023-0023-0010 IRS Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions (REG-108054-21) IRS-2023-0023 Agenda - REG-108054-21 (Participants) Supporting & Related Material Fact/Data Sheet 2023-09-20T04:00:00Z 2023 9     2023-09-20T21:54:36Z   0 0 0900006485fdaeb0
IRS-2023-0016-0016 IRS Rules for Supervisory Approval of Penalties (REG-121709-19) IRS-2023-0016 Agenda - REG-121709-19 (Participants) Supporting & Related Material Fact/Data Sheet 2023-08-29T04:00:00Z 2023 8     2023-08-29T20:48:25Z   0 0 0900006485f0cd69
IRS-2023-0016-0015 IRS Rules for Supervisory Approval of Penalties (REG-121709-19) IRS-2023-0016 Agenda - REG-121709-19 Supporting & Related Material   2023-08-29T00:00:00Z 2023 8     2023-08-29T20:23:48Z   0 1 0900006485f0ca11
IRS-2023-0027-0017 IRS Elective Payment of Advanced Manufacturing Investment Credit (REG-105595-23) IRS-2023-0027 Agenda - REG-105595-23 (Participants) Supporting & Related Material Fact/Data Sheet 2023-08-21T04:00:00Z 2023 8     2023-08-21T22:14:51Z   0 0 0900006485ed36f2
IRS-2023-0028-0084 IRS Section 6418 Transfer of Certain Credits (REG-101610-23) IRS-2023-0028 Public Hearing Agenda (REG-101610-23) - Attendees Supporting & Related Material Fact/Data Sheet 2023-08-21T04:00:00Z 2023 8     2023-08-21T20:34:55Z   0 0 0900006485ed32d2
IRS-2023-0028-0083 IRS Section 6418 Transfer of Certain Credits (REG-101610-23) IRS-2023-0028 Public Hearing Agenda (REG-101610-23) Supporting & Related Material   2023-08-21T00:00:00Z 2023 8     2023-08-21T20:12:58Z   0 1 0900006485ed0aab
IRS-2023-0029-0151 IRS Section 6417 Elective Payment of Applicable Credits (REG-101607-23) IRS-2023-0029 Public Hearing Agenda (REG-101607-23) - Attendees Supporting & Related Material Fact/Data Sheet 2023-08-17T04:00:00Z 2023 8     2023-08-17T21:31:08Z   0 0 0900006485e7b73b
IRS-2023-0012-0054 IRS Advanced Manufacturing Investment Credit (REG-120653-22) IRS-2023-0012 Public Hearing Agenda (REG-120653-22) - Participants Supporting & Related Material Fact/Data Sheet 2023-07-24T04:00:00Z 2023 7     2023-07-24T12:07:38Z   0 0 0900006485d1e4bb
IRS-2023-0017-0112 IRS Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest (REG-109309-22) IRS-2023-0017 Public Hearing Agenda (REG-109309-22) Supporting & Related Material Fact/Data Sheet 2023-07-12T04:00:00Z 2023 7     2023-07-12T17:22:45Z   0 0 0900006485c7e4e4
IRS-2022-0034-0029 IRS Syndicated Conservation Easement Transactions as Listed Transactions (REG-106134-22) IRS-2022-0034 REG-106134-22 Agenda (Participants) Supporting & Related Material Publication - Other Governmental 2023-02-27T05:00:00Z 2023 2     2023-02-27T22:46:20Z   0 0 0900006485720d4e
IRS-2022-0034-0028 IRS Syndicated Conservation Easement Transactions as Listed Transactions (REG-106134-22) IRS-2022-0034 REG-106134-22 Agenda (Participants) Supporting & Related Material   2023-02-27T00:00:00Z 2023 2     2023-02-27T21:53:45Z   0 1 090000648571f134
IRS-2022-0006-3887 IRS Affordability of Employer Coverage for Family Members of Employees (REG-114339-21) IRS-2022-0006 REG-114339-21 Public Hearing Agenda (Participants) Supporting & Related Material Fact/Data Sheet 2022-06-26T04:00:00Z 2022 6     2022-06-26T16:59:46Z   0 0 0900006485192400
IRS-2022-0003-0159 IRS Required Minimum Distributions (REG-105954-20) IRS-2022-0003 REG-105954-20 Public Hearing Agenda (Participants) Supporting & Related Material Fact/Data Sheet 2022-06-14T04:00:00Z 2022 6     2022-06-14T13:46:06Z   0 0 09000064851625e4
IRS-2022-0004-0009 IRS User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (REG-114209-21) IRS-2022-0004 REG-114209-21 Public Hearing Agenda User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents (REG-114209-21) Supporting & Related Material Fact/Data Sheet 2022-05-09T04:00:00Z 2022 5     2022-05-12T16:48:00Z   0 0 090000648506367e
IRS-2018-0011-0025 IRS Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16 IRS-2018-0011 Agenda Notice Notification Supporting & Related Material Fact/Data Sheet 2021-09-21T04:00:00Z 2021 9     2021-09-22T11:16:11Z   0 0 0900006484d98979
IRS-2020-0041-0006 IRS Treatment of Special Enforcement Matters (REG–123652–18) IRS-2020-0041 REG-123652-18 Agenda (Attendees: non-speakers) Phone & Access code (page 3) Supporting & Related Material Fact/Data Sheet 2021-03-23T04:00:00Z 2021 3     2021-03-23T10:59:54Z   0 0 0900006484a74beb
IRS-2020-0038-0102 IRS Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-119890-18) IRS-2020-0038 REG-119890-18 Public Hearing Agenda-(non-speakers) Supporting & Related Material Fact/Data Sheet 2021-03-21T04:00:00Z 2021 3     2021-03-21T15:40:54Z   0 0 0900006484a72800
IRS-2020-0016-12079 IRS Certain Medical Care Arrangements (REG-109755-19) IRS-2020-0016 3. Speaker list for Participants Supporting & Related Material Fact/Data Sheet 2020-10-07T04:00:00Z 2020 10     2020-10-07T15:21:28Z   0 0 09000064848e6eb4
IRS-2020-0016-12078 IRS Certain Medical Care Arrangements (REG-109755-19) IRS-2020-0016 2. Agenda Attachment Supporting & Related Material Fact/Data Sheet 2020-10-07T04:00:00Z 2020 10     2020-10-07T15:20:50Z   0 0 09000064848e6eb3
IRS-2020-0016-12077 IRS Certain Medical Care Arrangements (REG-109755-19) IRS-2020-0016 1. Agenda Supporting & Related Material Fact/Data Sheet 2020-10-07T04:00:00Z 2020 10     2020-10-07T15:14:31Z   0 0 09000064848e6eb2
IRS-2019-0039-8389 IRS Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (REG-102508-16) IRS-2019-0039 Public Hearing Agenda (REG-102508-16) Supporting & Related Material Fact/Data Sheet 2020-01-29T05:00:00Z 2020 1     2020-01-29T19:03:45Z   0 0 0900006484307a92
IRS-2018-0035-0011 IRS Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18) IRS-2018-0035 Public Hearing Information:Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18) Supporting & Related Material Fact/Data Sheet 2019-11-15T05:00:00Z 2019 11     2019-11-15T19:33:30Z   0 0 090000648393d58b
IRS-2019-0012-0047 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income Speaker's list (REG-104464-18), please contact fdms.database@irscounsel.treas.gov if any questions Supporting & Related Material Fact/Data Sheet 2019-07-08T04:00:00Z 2019 7     2019-07-08T15:39:33Z   0 0 0900006483d67353
IRS-2019-0022-0131 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 Opportunity Funds (REG–120186–18) Speaker's list If any problems contact: fdms.database@irscounsel.treas.gov Supporting & Related Material Fact/Data Sheet 2019-07-08T04:00:00Z 2019 7     2019-07-08T13:33:04Z   0 0 0900006483d663cd
IRS-2019-0022-0006 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 July 9, 2019 Public Hearing at the IRS New Carrollton Building (questions or name added to the visitor's list contact: FDMS.database@irscounsel.treas.gov) Supporting & Related Material Fact/Data Sheet 2019-05-14T04:00:00Z 2019 5     2019-05-30T12:49:04Z   0 0 0900006483c7d311
IRS-2019-0004-0079 IRS Limitation on Deduction for Business Interest Expense (REG-106089-18) IRS-2019-0004 Speakers list for Agenda Limitation on Deduction for Business Interest Expense (REG–106089–18) Contact: fdms.database@irscounsel.treas.gov if there are any problems Supporting & Related Material Fact/Data Sheet 2019-02-26T05:00:00Z 2019 2     2019-02-26T19:40:13Z   0 0 0900006483aa9282
IRS-2018-0029-0186 IRS Investing in Qualified Opportunity Funds (REG-115420-18) IRS-2018-0029 Investing in Qualified Opportunity Funds (REG-115420-18) Speakers list for Agenda (Final Version) Supporting & Related Material Fact/Data Sheet 2019-02-13T05:00:00Z 2019 2     2019-02-13T18:39:47Z   0 0 0900006483a7153d
IRS-2018-0029-0183 IRS Investing in Qualified Opportunity Funds (REG-115420-18) IRS-2018-0029 List of Speakers- Preliminary List (if any changes are need, please email: fdms.database@irscounsel.treas.gov) Supporting & Related Material   2019-02-10T00:00:00Z 2019 2     2019-02-13T18:40:38Z   0 1 0900006483a5ad9e
IRS-2018-0029-0182 IRS Investing in Qualified Opportunity Funds (REG-115420-18) IRS-2018-0029 List of Speakers- Preliminary list (if any changes are need, please email: fdms.database@irscounsel.treas.gov) Supporting & Related Material   2019-02-09T00:00:00Z 2019 2     2019-02-11T12:36:18Z   0 1 0900006483a5aa87
IRS-2018-0029-0148 IRS Investing in Qualified Opportunity Funds (REG-115420-18) IRS-2018-0029 Notice of Hearing Cancellation -REG-115420-18. Supporting & Related Material Publication - Other Governmental 2019-01-07T05:00:00Z 2019 1     2019-01-28T16:44:19Z   0 0 09000064839e0429
IRS-2018-0034-0011 IRS Modification of Discounting Rules for Insurance Companies (REG-103163-18) IRS-2018-0034 Speakers list for Agenda Supporting & Related Material Fact/Data Sheet 2018-12-19T05:00:00Z 2018 12     2018-12-19T13:10:23Z   0 0 09000064839b1e65
IRS-2018-0034-0010 IRS Modification of Discounting Rules for Insurance Companies (REG-103163-18) IRS-2018-0034 Agenda Supporting & Related Material Fact/Data Sheet 2018-12-19T05:00:00Z 2018 12     2018-12-19T13:09:53Z   0 0 09000064839b1e64
IRS-2018-0034-0009 IRS Modification of Discounting Rules for Insurance Companies (REG-103163-18) IRS-2018-0034 Agenda Attachment Supporting & Related Material Fact/Data Sheet 2018-12-19T05:00:00Z 2018 12     2018-12-19T13:09:30Z   0 0 09000064839b1e63
IRS-2018-0034-0004 IRS Modification of Discounting Rules for Insurance Companies (REG-103163-18) IRS-2018-0034 Public Hearing Information: Modification of Discounting Rules for Insurance Companies (REG-103163-18) Supporting & Related Material Fact/Data Sheet 2018-12-04T05:00:00Z 2018 12     2018-12-05T14:14:20Z   0 0 090000648393d586
IRS-2018-0037-0004 IRS Estate and Gift Taxes; Difference in the Basic Exclusion Amount (REG-106706-18) IRS-2018-0037 Public Hearing Information: Estate and Gift Taxes; Difference in the Basic Exclusion Amount (REG-106706-18) Supporting & Related Material Fact/Data Sheet 2018-12-04T05:00:00Z 2018 12     2018-12-05T14:14:18Z   0 0 090000648393d492
IRS-2018-0033-0002 IRS Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes ([REG-107163-18) IRS-2018-0033 Public Hearing Information for Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes ([REG–107163–18) Supporting & Related Material Fact/Data Sheet 2018-12-04T05:00:00Z 2018 12     2018-12-05T14:14:19Z   0 0 090000648393d547
IRS-2018-0018-0028 IRS Additional First Year Depreciation Deduction (REG-104397-18) IRS-2018-0018 Hearing Agenda Attachment Additional First Year Depreciation Deduction (REG-104397-18) Supporting & Related Material Fact/Data Sheet 2018-11-26T05:00:00Z 2018 11     2018-11-27T02:24:31Z   0 0 09000064838fcf6d
IRS-2018-0018-0027 IRS Additional First Year Depreciation Deduction (REG-104397-18) IRS-2018-0018 Hearing Agenda Additional First Year Depreciation Deduction (REG-104397-18) Supporting & Related Material Fact/Data Sheet 2018-11-26T05:00:00Z 2018 11     2018-11-27T02:23:56Z   0 0 09000064838fcf6c
IRS-2018-0018-0029 IRS Additional First Year Depreciation Deduction (REG-104397-18) IRS-2018-0018 Hearing Speakers list for Agenda Additional First Year Depreciation Deduction (REG-104397-18) Supporting & Related Material Fact/Data Sheet 2018-11-26T05:00:00Z 2018 11     2018-11-27T02:24:59Z   0 0 09000064838fcf6e
IRS-2018-0030-0003 IRS Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18) IRS-2018-0030 Public Hearing Information Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18) Supporting & Related Material Fact/Data Sheet 2018-11-21T05:00:00Z 2018 11     2018-11-23T15:16:59Z   0 0 09000064838f2cb5
IRS-2018-0027-0003 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 Public Hearing Information: Correct Information Returns or Furnish Correct Payee Statements (REG-118826-16) Supporting & Related Material Fact/Data Sheet 2018-11-21T05:00:00Z 2018 11     2018-11-23T15:16:57Z   0 0 09000064838f2cb0
IRS-2018-0031-0004 IRS Removal of Regulations on Advance Payments for Goods and Long-Term Contracts IRS-2018-0031 Public Hearing Information Removal of Regulations on Advance Payments for Goods and Long-Term Contracts Supporting & Related Material Fact/Data Sheet 2018-11-21T05:00:00Z 2018 11     2018-11-23T15:17:04Z   0 0 09000064838f2df0
IRS-2018-0029-0017 IRS Investing in Qualified Opportunity Funds (REG-115420-18) IRS-2018-0029 Public Hearing Information Investing in Qualified Opportunity Funds (REG-115420-18) Supporting & Related Material Fact/Data Sheet 2018-11-21T05:00:00Z 2018 11     2018-11-23T15:16:58Z   0 0 09000064838f2cb4
IRS-2018-0026-0003 IRS Removal of Section 385 Documentation Regulations (REG–130244–17) IRS-2018-0026 Public Hearing Information: Removal of Section 385 Documentation Regulations (REG–130244–17) Supporting & Related Material Fact/Data Sheet 2018-11-21T05:00:00Z 2018 11     2018-11-23T15:16:53Z   0 0 09000064838f2c66
IRS-2018-0028-0002 IRS Health Reimbursement Arrangements and Other Account-Based Group Health Plans (REG-136724-17) IRS-2018-0028 Public Hearing Information Health Plans (REG-136724-17) Supporting & Related Material Fact/Data Sheet 2018-11-21T05:00:00Z 2018 11     2018-11-23T15:16:57Z   0 0 09000064838f2cb1
IRS-2018-0018-0026 IRS Additional First Year Depreciation Deduction (REG-104397-18) IRS-2018-0018 Preliminary Hearing List - Additional First Year Depreciation Deduction Supporting & Related Material   2018-11-21T00:00:00Z 2018 11     2018-11-27T02:25:53Z   0 1 09000064838f2c62
IRS-2018-0025-7751 IRS Contributions in Exchange for State or Local Tax Credits (REG-112176-18) IRS-2018-0025 Contributions in Exchange for State or Local Tax Credits (REG-112176-18) List of Speakers (Preliminary List) Please check (if not correct email: FDMS.database@irscounsel.treas.gov) Supporting & Related Material   2018-10-29T00:00:00Z 2018 10     2018-11-27T02:00:58Z   0 1 090000648386223d
IRS-2018-0021-0328 IRS Qualified Business Income Deduction (REG-107892-18) IRS-2018-0021 Speakers list for Agenda (10-12-18) Supporting & Related Material Advisory Committee Report 2018-10-12T04:00:00Z 2018 10     2018-10-12T17:51:29Z   0 0 09000064837cc7cf
IRS-2018-0021-0327 IRS Qualified Business Income Deduction (REG-107892-18) IRS-2018-0021 Qualified Business Income Deduction (Speaker's List for October 16th Public Hearing) Supporting & Related Material   2018-10-12T00:00:00Z 2018 10     2018-10-12T17:39:12Z   0 1 09000064837cbf1f
IRS-2018-0019-0086 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Notice 2018-78 Supporting & Related Material Publication - Other Governmental 2018-10-04T04:00:00Z 2018 10     2018-10-08T11:49:16Z   0 0 09000064837991d4
IRS-2018-0019-0016 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18) Supporting & Related Material Fact/Data Sheet 2018-09-11T04:00:00Z 2018 9     2018-09-13T12:33:53Z   0 0 09000064836d9a54
IRS-2018-0019-0014 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18) Supporting & Related Material Fact/Data Sheet 2018-09-11T04:00:00Z 2018 9     2018-09-13T12:33:53Z   0 0 09000064836d9a52
IRS-2018-0019-0015 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18) Supporting & Related Material Fact/Data Sheet 2018-09-11T04:00:00Z 2018 9     2018-09-13T12:33:53Z   0 0 09000064836d9a53
IRS-2018-0019-0011 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18) Supporting & Related Material Fact/Data Sheet 2018-09-11T04:00:00Z 2018 9     2018-09-13T12:33:52Z   0 0 09000064836d9a50
IRS-2018-0019-0013 IRS Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG-104226-18]) IRS-2018-0019 Guidance Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18) Supporting & Related Material Fact/Data Sheet 2018-09-11T04:00:00Z 2018 9     2018-09-13T12:33:53Z   0 0 09000064836d9a51
IRS-2018-0015-0007 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 f1040s5--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T17:57:39Z   0 0 09000064835b598b
IRS-2018-0015-0012 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 f1040--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T20:38:54Z   0 0 09000064835f4deb
IRS-2018-0015-0004 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 f1040s2--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T17:57:38Z   0 0 09000064835b5589
IRS-2018-0015-0008 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 f1040s6--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T17:57:40Z   0 0 09000064835b598c
IRS-2018-0015-0005 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 f1040s3--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T17:57:38Z   0 0 09000064835b558a
IRS-2018-0015-0009 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 fw4--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T17:57:40Z   0 0 09000064835b598d
IRS-2018-0015-0006 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 f1040s4--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T17:57:39Z   0 0 09000064835b558b
IRS-2018-0015-0003 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 f1040s1--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T17:57:37Z   0 0 09000064835b5588
IRS-2018-0015-0010 IRS Proposed Collection; Comment Request focused on Form 1040 and Schedules 1, 2, 3, 4, 5, 6, the discontinuance of 1040A and 1040EZ, and revised Form W-4. IRS-2018-0015 iw4--dft Supporting & Related Material   2018-08-08T04:00:00Z 2018 8     2018-08-08T17:57:41Z   0 0 09000064835b598e
IRS-2016-0038-0005 IRS User Fees for Offers in Compromise (REG-108934-16) IRS-2016-0038 REG-108934-16 Public Hearing Agenda Supporting & Related Material Fact/Data Sheet 2016-12-08T05:00:00Z 2016 12     2016-12-08T14:46:54Z   0 0 09000064823ecfc8
IRS-2016-0022-9783 IRS Liquidation of an Interest (REG-163113-02) IRS-2016-0022 Speakers list for Agenda Supporting & Related Material Fact/Data Sheet 2016-11-30T05:00:00Z 2016 11     2016-11-30T18:50:26Z   0 0 09000064823ceab6
IRS-2016-0022-9775 IRS Liquidation of an Interest (REG-163113-02) IRS-2016-0022 REG-163113-02 List of Speakers for December 1 Supporting & Related Material   2016-11-25T00:00:00Z 2016 11     2016-11-30T18:06:02Z   0 1 09000064823bf88f
IRS-2016-0034-0066 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Agenda Panel Members Supporting & Related Material Fact/Data Sheet 2016-11-23T05:00:00Z 2016 11     2016-11-23T14:41:49Z   0 0 09000064823b9c76
IRS-2016-0034-0067 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Speakers list for Agenda Supporting & Related Material Fact/Data Sheet 2016-11-23T05:00:00Z 2016 11     2016-11-23T14:41:51Z   0 0 09000064823b9c78
IRS-2016-0014-0001 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-108060-15) IRS-2016-0014 Regulatory Impact Analysis Supporting & Related Material Fact/Data Sheet 2016-04-04T04:00:00Z 2016 4     2016-04-04T20:46:51Z   0 0 0900006481f25ae8

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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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