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

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255 rows where agency_id = "IRS" and posted_year = 2008 sorted by posted_date descending

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document_type 3

  • Proposed Rule 124
  • Rule 111
  • Other 20

posted_year 1

  • 2008 · 255 ✖

agency_id 1

  • IRS · 255 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2008-0085-0001 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income Proposed Rule NPRM 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z 2009-03-31T03:59:59Z 2024-11-12T04:27:44Z E8-30729 1 0 0900006480805ebe
IRS-2008-0006-0040 IRS Consolidated Returns; Intercompany Obligations IRS-2008-0006 Consolidated Returns; Intercompany Obligations Rule Final Rule 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z   2011-06-11T16:33:12Z E8-30718 0 0 0900006480805e2b
IRS-2006-0357-0003 IRS Disclosure of Return Information to the Bureau of Economic Analysis IRS-2006-0357 Disclosure of Return Information to the Bureau of Economic Analysis Rule Final Rule 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z   2014-01-18T19:13:42Z E8-30599 0 0 0900006480805e6d
IRS-2008-0107-0002 IRS Employers Annual Federal Tax Return and Modifications to the Deposit Rules IRS-2008-0107 Employers Annual Federal Tax Return and Modifications to the Deposit Rules Proposed Rule NPRM 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z 2009-03-31T03:59:59Z 2024-11-12T04:27:45Z E8-30592 1 0 0900006480805ed8
IRS-2007-0117-0031 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2007-0117 Guidance Regarding Foreign Base Company Sales Income Rule Temporary Rule 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z   2014-01-18T19:13:42Z E8-30727 0 0 0900006480805e29
IRS-2008-0107-0001 IRS Employers Annual Federal Tax Return and Modifications to the Deposit Rules IRS-2008-0107 Employers Annual Federal Tax Return and Modifications to the Deposit Rules Rule Final Rule 2008-12-29T05:00:00Z 2008 12 2008-12-29T05:00:00Z   2011-06-11T16:34:20Z E8-30582 0 0 0900006480805e46
IRS-2008-0111-0002 IRS Creditor Continuity of Interest IRS-2008-0111 Creditor Continuity of Interest; Correction Rule Final Rule 2008-12-24T05:00:00Z 2008 12 2008-12-24T05:00:00Z   2011-06-11T16:34:22Z E8-30717 0 0 09000064807f8d70
IRS-2008-0111-0003 IRS Creditor Continuity of Interest IRS-2008-0111 Creditor Continuity of Interest; Correction Rule Final Rule 2008-12-24T05:00:00Z 2008 12 2008-12-24T05:00:00Z   2011-06-11T16:34:22Z E8-30716 0 0 09000064807f8e40
IRS-2008-0013-0054 IRS Tax Return Preparer Penalties Under Sections 6694 and 6695 IRS-2008-0013 Tax Return Preparer Penalties Under Sections 6694 and 6695 Rule Final Rule 2008-12-22T05:00:00Z 2008 12 2008-12-22T05:00:00Z   2011-06-11T16:33:17Z E8-29750 0 0 09000064807e6835
IRS-2008-0110-0001 IRS Conduit Financing Arrangements IRS-2008-0110 Conduit Financing Arrangements Proposed Rule NPRM 2008-12-22T05:00:00Z 2008 12 2008-12-22T05:00:00Z 2009-03-24T03:59:59Z 2022-03-02T16:41:51Z E8-30301 0 0 09000064807e67e4
IRS-2008-0108-0001 IRS Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions IRS-2008-0108 Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions Proposed Rule NPRM 2008-12-22T05:00:00Z 2008 12 2008-12-22T05:00:00Z 2009-03-24T03:59:59Z 2022-03-02T16:40:34Z E8-30303 0 0 09000064807e67fd
IRS-2008-0073-0006 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns Rule Final Rule 2008-12-16T05:00:00Z 2008 12 2008-12-16T05:00:00Z   2011-06-11T16:33:57Z E8-29770 0 0 09000064807dd7c4
IRS-2008-0112-0002 IRS Guidance Regarding the Treatment of Stock of a Controlled Corporation under Section 355(a)(3)(B) IRS-2008-0112 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) Proposed Rule NPRM 2008-12-15T05:00:00Z 2008 12 2008-12-15T05:00:00Z 2009-03-17T03:59:59Z 2022-03-02T16:42:57Z E8-29545 0 0 09000064807dc086
IRS-2008-0112-0001 IRS Guidance Regarding the Treatment of Stock of a Controlled Corporation under Section 355(a)(3)(B) IRS-2008-0112 Guidance Regarding the Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B) Rule Final Rule 2008-12-15T05:00:00Z 2008 12 2008-12-15T05:00:00Z   2011-06-11T16:34:23Z E8-29544 0 0 09000064807dc01a
IRS-2008-0111-0001 IRS Creditor Continuity of Interest IRS-2008-0111 Creditor Continuity of Interest Rule Final Rule 2008-12-12T05:00:00Z 2008 12 2008-12-12T05:00:00Z   2011-06-11T16:34:22Z E8-29271 0 0 09000064807d87c8
IRS-2008-0101-0003 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness; Correction Rule Final Rule 2008-12-11T05:00:00Z 2008 12 2008-12-11T05:00:00Z   2011-06-11T16:34:14Z E8-29276 0 0 09000064807d6fbc
IRS-2008-0101-0004 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness; Correction Rule Final Rule 2008-12-11T05:00:00Z 2008 12 2008-12-11T05:00:00Z   2011-06-11T16:34:15Z E8-29273 0 0 09000064807d7010
IRS-2008-0109-0001 IRS Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans IRS-2008-0109 Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans Proposed Rule ANPRM 2008-12-08T05:00:00Z 2008 12 2008-12-08T05:00:00Z 2009-03-10T03:59:59Z 2024-11-07T22:01:30Z E8-28894 1 0 09000064807d1f47
IRS-2008-0104-0001 IRS Witholding Under Internal Revenue Code Section 3402(t) IRS-2008-0104 Withholding Under Internal Revenue Code Section 3402(t) Proposed Rule NPRM 2008-12-05T05:00:00Z 2008 12 2008-12-05T05:00:00Z 2009-03-06T04:59:59Z 2024-11-07T22:01:38Z E8-28789 1 0 09000064807ce036
IRS-2007-0081-0003 IRS Determining the Amount of Taxes Paid for Purposes of Section 901 IRS-2007-0081 Determining the Amount of Taxes Paid for Purposes of Section 901; Hearing Cancellation Proposed Rule NPRM 2008-12-02T05:00:00Z 2008 12 2008-12-02T05:00:00Z   2014-01-18T16:07:06Z E8-28522 0 0 09000064807c8e1c
IRS-2008-0090-0022 IRS Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRS-2008-0090 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Hearing Proposed Rule NPRM 2008-11-28T05:00:00Z 2008 11 2008-11-28T05:00:00Z   2011-06-11T16:34:09Z E8-28212 0 0 09000064807c3a0e
IRS-2008-0057-0004 IRS Classification of Certain Foreign Entities IRS-2008-0057 Classification of Certain Foreign Entities Rule Final Rule 2008-11-28T05:00:00Z 2008 11 2008-11-28T05:00:00Z   2011-06-11T16:33:45Z E8-28211 0 0 09000064807c3ac8
IRS-2007-0035-0010 IRS Section 1367 Regarding Open Account Debt IRS-2007-0035 Section 1367 Regarding Open Account Debt; Correction Rule Final Rule 2008-11-25T05:00:00Z 2008 11 2008-11-25T05:00:00Z   2008-12-20T23:53:42Z Z8-24926 0 0 09000064807bf0c8
IRS-2008-0087-0005 IRS Employee Stock Purchase Plans Under Internal Revenue Code Section 423 IRS-2008-0087 Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Hearing Proposed Rule NPRM 2008-11-24T05:00:00Z 2008 11 2008-11-24T05:00:00Z   2008-12-20T23:53:21Z E8-27862 0 0 09000064807bd6b7
IRS-2008-0086-0003 IRS SECTION 108 REDUCTION OF TAX ATTRIBUTES FOR S CORPORATION IRS-2008-0086 Section 108 Reduction of Tax Attributes for S Corporations; Hearing Cancellation Proposed Rule NPRM 2008-11-20T05:00:00Z 2008 11 2008-11-20T05:00:00Z   2011-06-11T16:34:07Z E8-27555 0 0 09000064807b362c
IRS-2008-0080-0022 IRS ALCOHOL FUEL AND BIODIESEL IRS-2008-0080 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Hearing Proposed Rule ANPRM 2008-11-20T05:00:00Z 2008 11 2008-11-20T05:00:00Z 2009-01-10T04:59:59Z 2011-06-11T16:34:03Z E8-27556 0 0 09000064807b36b1
IRS-2008-0055-0004 IRS Determining the Amount of Taxes Paid for Purpposes of Section 901 IRS-2008-0055 Determining the Amount of Taxes Paid for Purposes of Section 901; Correction Rule Final Rule 2008-11-14T05:00:00Z 2008 11 2008-11-14T05:00:00Z   2011-06-11T16:33:42Z E8-27023 0 0 09000064807a8ff8
IRS-2007-0035-0009 IRS Section 1367 Regarding Open Account Debt IRS-2007-0035 Section 1367 Regarding Open Account Debt; Correction Rule Final Rule 2008-11-14T05:00:00Z 2008 11 2008-11-14T05:00:00Z   2011-06-11T16:32:07Z E8-27024 0 0 09000064807a9076
IRS-2008-0011-0003 IRS Payments from the Presidential Primary Matching Payment Account IRS-2008-0011 Payments From the Presidential Primary Matching Payment Account Rule Final Rule 2008-11-13T05:00:00Z 2008 11 2008-11-13T05:00:00Z   2011-06-11T16:33:16Z E8-26639 0 0 09000064807a6e7c
IRS-2008-0101-0002 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness Rule Final Rule 2008-11-10T05:00:00Z 2008 11 2008-11-10T05:00:00Z   2011-06-11T16:34:14Z E8-26676 0 0 09000064807a13b4
IRS-2008-0101-0001 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness Proposed Rule NPRM 2008-11-10T05:00:00Z 2008 11 2008-11-10T05:00:00Z 2009-02-10T04:59:59Z 2024-11-07T21:59:06Z E8-26674 1 0 09000064807a134a
IRS-2008-0075-0003 IRS Election to Expense Certain Refieries IRS-2008-0075 Election To Expense Certain Refineries; Hearing Cancellation Proposed Rule NPRM 2008-11-06T05:00:00Z 2008 11 2008-11-06T05:00:00Z   2011-06-11T16:33:59Z E8-26426 0 0 0900006480797b4b
IRS-2007-0020-0012 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidary Stock; Correction Rule Final Rule 2008-11-06T05:00:00Z 2008 11 2008-11-06T05:00:00Z   2014-01-18T16:23:20Z Z8-21006 0 0 0900006480797b0b
IRS-2008-0064-0005 IRS Information Reporting on Employer Owned Life Insurance Contracts IRS-2008-0064 Information Reporting on Employer-Owned Life Insurance Contracts Rule Final Rule 2008-11-06T05:00:00Z 2008 11 2008-11-06T05:00:00Z   2011-06-11T16:33:50Z E8-26424 0 0 0900006480797b16
IRS-2008-0106-0001 IRS SECTION 108(e)(8) APPLICATION TO PARTNERSHIPS IRS-2008-0106 Section 108(e)(8) Application to Partnerships Proposed Rule NPRM 2008-10-31T04:00:00Z 2008 10 2008-10-31T04:00:00Z 2009-01-30T04:59:59Z 2024-11-12T04:25:46Z E8-25851 1 0 0900006480787627
IRS-2008-0100-0001 IRS Infrastructure Improvements Under Section 897 IRS-2008-0100 Infrastructure Improvements Under Section 897 Proposed Rule ANPRM 2008-10-31T04:00:00Z 2008 10 2008-10-31T04:00:00Z 2009-01-30T04:59:59Z 2024-11-12T04:25:44Z E8-26074 1 0 09000064807875ff
IRS-2008-0078-0004 IRS Employer Comparable Contributions to Health Savings Account under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980D, 4980E or 4980G IRS-2008-0078 Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G; Hearing Proposed Rule NPRM 2008-10-28T04:00:00Z 2008 10 2008-10-28T04:00:00Z   2011-06-11T16:34:01Z E8-25635 0 0 0900006480780727
IRS-2008-0072-0073 IRS Simplification of Extension Process IRS-2008-0072 Extension of Time for Filing Returns; Hearing Proposed Rule NPRM 2008-10-28T04:00:00Z 2008 10 2008-10-28T04:00:00Z 2008-12-10T04:59:59Z 2011-06-11T16:33:56Z E8-25638 0 0 0900006480780785
IRS-2006-0578-0012 IRS Treatment of Payments in Lieu of Taxes Under Section 141 IRS-2006-0578 Treatment of Payments in Lieu of Taxes Under Section 141 Rule Final Rule 2008-10-24T04:00:00Z 2008 10 2008-10-24T04:00:00Z   2014-01-17T21:14:12Z E8-25333 0 0 0900006480776e5d
IRS-2007-0043-0007 IRS Application of Section 409A to Nonqualified Deferred Compensation Plans IRS-2007-0043 Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction Rule Final Rule 2008-10-23T04:00:00Z 2008 10 2008-10-23T04:00:00Z   2014-01-17T21:12:01Z E8-25234 0 0 090000648077416e
IRS-2007-0020-0011 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock; Correction Rule Final Rule 2008-10-20T04:00:00Z 2008 10 2008-10-20T04:00:00Z   2014-01-17T21:19:19Z E8-24670 0 0 090000648076a446
IRS-2008-0099-0001 IRS Final Rules for Group Health Plans and Health Insurance Issuers Under the Newborns and Mothers Health Protection Act IRS-2008-0099 Final Rules for Group Health Plans and Health Insurance Issuers Under the Newborns and Mothers Health Protection Act Rule Final Rule 2008-10-20T04:00:00Z 2008 10 2008-10-20T04:00:00Z   2011-06-11T16:34:13Z E8-24666 0 0 090000648076a4b3
IRS-2007-0035-0008 IRS Section 1367 Regarding Open Account Debt IRS-2007-0035 Section 1367 Regarding Open Account Debt Rule Final Rule 2008-10-20T04:00:00Z 2008 10 2008-10-20T04:00:00Z   2011-06-11T16:32:06Z E8-24926 0 0 090000648076a4ab
IRS-2007-0020-0010 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock; Correction Rule Final Rule 2008-10-20T04:00:00Z 2008 10 2008-10-20T04:00:00Z   2014-01-17T21:19:19Z E8-24672 0 0 090000648076a415
IRS-2008-0079-0007 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039; Hearing Proposed Rule NPRM 2008-10-17T04:00:00Z 2008 10 2008-10-17T04:00:00Z   2011-06-11T16:34:02Z E8-24653 0 0 0900006480762dc4
IRS-2005-0047-0002 IRS Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service IRS-2005-0047 Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service Rule Final Rule 2008-10-14T04:00:00Z 2008 10 2008-10-14T04:00:00Z   2014-01-17T21:12:41Z E8-24335 0 0 090000648074f29c
IRS-2008-0103-0001 IRS Request for Information Regarding Sections 101 Through 104 of the Genetic Information Nondiscrimination Act of 2008 IRS-2008-0103 Request for Information Regarding Sections 101 Through 104 of the Genetic Information Nondiscrimination Act of 2008 Proposed Rule NPRM 2008-10-10T04:00:00Z 2008 10 2008-10-10T04:00:00Z 2008-12-10T04:59:59Z 2024-11-07T21:55:56Z E8-24194 1 0 0900006480743998
IRS-2008-0105-0001 IRS Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984;Correction IRS-2008-0105 Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984; Correction Rule Final Rule 2008-10-09T04:00:00Z 2008 10 2008-10-09T04:00:00Z   2024-11-07T21:55:31Z E8-23917 1 0 09000064807410da
IRS-2008-0093-0004 IRS Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 Regulations Enabling Elections for Certain Transactions under Section 336(e); Correction Proposed Rule NPRM 2008-10-09T04:00:00Z 2008 10 2008-10-09T04:00:00Z   2008-10-10T12:47:42Z Z8-19603 0 0 09000064807410a8
IRS-2008-0102-0001 IRS Notice to Participants of Consequences of Failing To Defer Receipt of Qualified Retirement Plan Distributions IRS-2008-0102 Notice to Participants of Consequences of Failing To Defer Receipt of Qualified Retirement Plan Distributions; Expansion of Applicable Election Period and Period for Notices Proposed Rule NPRM 2008-10-09T04:00:00Z 2008 10 2008-10-09T04:00:00Z 2009-01-08T04:59:59Z 2024-11-07T21:55:31Z E8-23918 1 0 09000064807410e2
IRS-2007-0043-0006 IRS Application of Section 409A to Nonqualified Deferred Compensation Plans IRS-2007-0043 Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction Rule Final Rule 2008-10-07T04:00:00Z 2008 10 2008-10-07T04:00:00Z   2014-01-17T21:11:56Z E8-23652 0 0 090000648073b487
IRS-2008-0043-0006 IRS Capital Costs Incurred to Comply with EPA Sulfur Regulations IRS-2008-0043 Capital Costs Incurred To Comply With EPA Sulfur Regulations; Hearing Cancellation Proposed Rule NPRM 2008-10-07T04:00:00Z 2008 10 2008-10-07T04:00:00Z   2011-06-11T16:33:34Z E8-23656 0 0 090000648073b489
IRS-2008-0095-0002 IRS Public Approval Guidance for Tax-Exempt Bonds IRS-2008-0095 Public Approval Guidance for Tax-Exempt Bonds; Correction Proposed Rule NPRM 2008-10-07T04:00:00Z 2008 10 2008-10-07T04:00:00Z   2011-06-11T16:34:11Z E8-23651 0 0 090000648073b4aa
IRS-2007-0099-0004 IRS S CORPORATION GUIDANCE UNDER AJCA OF 2004 IRS-2007-0099 S Corp. Guidance under AJCA of 2004 and GOZA of 2005 Rule Final Rule 2008-10-02T04:00:00Z 2008 10 2008-10-02T04:00:00Z   2008-10-02T18:32:51Z   0 0 090000648073362d
IRS-2008-0093-0002 IRS Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 Regulations Enabling Elections for Certain Transactions Under Section 336(e); Correction Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:34:11Z E8-22822 0 0 090000648072c503
IRS-2008-0073-0005 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Hearing Cancellation Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:33:57Z E8-22824 0 0 090000648072c513
IRS-2008-0044-0002 IRS Declaratory Judgments - Gift Tax Determinations IRS-2008-0044 Declaratory Judgments--Gift Tax Determinations; Hearing Cancellation Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:33:35Z E8-22825 0 0 090000648072c534
IRS-2008-0092-0002 IRS Transfers by Domestic Corporations that are subject to Section 367(a)(5); Distributions by Domestic Corporations that are Subject to Section 1248(f) IRS-2008-0092 Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f); Correction Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:34:10Z E8-22820 0 0 090000648072c536
IRS-2008-0054-0004 IRS Guidance Under Sections 642 and 643 (Income Ordering Rules) IRS-2008-0054 Guidance Under Sections 642 and 643 (Income Ordering Rules); Hearing Proposed Rule NPRM 2008-09-29T04:00:00Z 2008 9 2008-09-29T04:00:00Z   2011-06-11T16:33:41Z E8-22823 0 0 090000648072c5c6
IRS-2007-0043-0005 IRS Application of Section 409A to Nonqualified Deferred Compensation Plans IRS-2007-0043 Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction Rule Final Rule 2008-09-24T04:00:00Z 2008 9 2008-09-24T04:00:00Z   2014-01-18T18:17:09Z E8-22383 0 0 09000064807203a1
IRS-2008-0098-0001 IRS Target Populations Under Section 45D(e)(2) IRS-2008-0098 Targeted Populations Under Section 45D(e)(2) Proposed Rule NPRM 2008-09-24T04:00:00Z 2008 9 2008-09-24T04:00:00Z 2008-12-24T04:59:59Z 2024-11-12T04:22:49Z E8-22481 1 0 0900006480720419
IRS-2008-0096-0003 IRS Implementation of Form 990 IRS-2008-0096 S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Correction Rule   2008-09-24T00:00:00Z 2008 9     2014-01-18T18:17:09Z   0 1 09000064807202d2
IRS-2007-0020-0008 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock Rule Final Rule 2008-09-17T04:00:00Z 2008 9 2008-09-17T04:00:00Z   2014-01-18T18:24:39Z E8-21006 0 0 090000648070a672
IRS-2007-0020-0009 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock Proposed Rule NPRM 2008-09-17T04:00:00Z 2008 9 2008-09-17T04:00:00Z   2014-01-17T21:04:17Z E8-21005 0 0 090000648070a6c5
IRS-2008-0097-0002 IRS Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With The Respect to Reportable Transaction IRS-2008-0097 Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction Proposed Rule NPRM 2008-09-11T04:00:00Z 2008 9 2008-09-11T04:00:00Z 2008-12-11T04:59:59Z 2024-11-12T04:19:43Z E8-21158 1 0 09000064806ff2f6
IRS-2008-0097-0001 IRS Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With The Respect to Reportable Transaction IRS-2008-0097 Section 6707A and the Failure To Include on Any Return or Statement any Information Required To Be Disclosed Under Section 6011 With Respect to a Reportable Transaction Rule Temporary Rule 2008-09-11T04:00:00Z 2008 9 2008-09-11T04:00:00Z   2011-06-11T16:34:13Z E8-21161 0 0 09000064806ff2cd
IRS-2008-0095-0001 IRS Public Approval Guidance for Tax-Exempt Bonds IRS-2008-0095 Public Approval Guidance for Tax-Exempt Bonds Proposed Rule NPRM 2008-09-09T04:00:00Z 2008 9 2008-09-09T04:00:00Z 2008-12-09T04:59:59Z 2024-11-07T21:54:16Z E8-20771 1 0 09000064806fa8fd
IRS-2008-0096-0001 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990 Proposed Rule NPRM 2008-09-09T04:00:00Z 2008 9 2008-09-09T04:00:00Z 2008-11-11T04:59:59Z 2024-11-12T04:24:23Z E8-20556 1 0 09000064806fa801
IRS-2008-0096-0002 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990 Rule Final Rule 2008-09-09T04:00:00Z 2008 9 2008-09-09T04:00:00Z   2011-06-11T16:34:12Z E8-20560 0 0 09000064806fa91a
IRS-2008-0083-0004 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmer and Fisherman Income Averaging; Correction Proposed Rule NPRM 2008-09-05T04:00:00Z 2008 9 2008-09-05T04:00:00Z   2011-06-11T16:34:05Z E8-20552 0 0 09000064806f28cf
IRS-2008-0083-0003 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmer and Fisherman Income Averaging; Correction Rule Temporary Rule 2008-09-05T04:00:00Z 2008 9 2008-09-05T04:00:00Z   2011-06-11T16:34:05Z E8-20555 0 0 09000064806f28c2
IRS-2008-0080-0004 IRS ALCOHOL FUEL AND BIODIESEL IRS-2008-0080 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Correction Proposed Rule NPRM 2008-08-25T04:00:00Z 2008 8 2008-08-25T04:00:00Z   2011-06-11T16:34:04Z E8-19598 0 0 09000064806d8084
IRS-2008-0093-0001 IRS Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 Regulations Enabling Elections for Certain Transactions Under Section 336(e) Proposed Rule NPRM 2008-08-25T04:00:00Z 2008 8 2008-08-25T04:00:00Z 2008-11-25T04:59:59Z 2024-11-12T04:17:44Z E8-19603 1 0 09000064806d8019
IRS-2008-0092-0001 IRS Transfers by Domestic Corporations that are subject to Section 367(a)(5); Distributions by Domestic Corporations that are Subject to Section 1248(f) IRS-2008-0092 Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic Corporations That Are Subject to Section 1248(f) Proposed Rule NPRM 2008-08-20T04:00:00Z 2008 8 2008-08-20T04:00:00Z 2008-10-21T03:59:59Z 2024-11-12T04:23:55Z E8-18885 1 0 09000064806cf0e9
IRS-2007-0099-0003 IRS S CORPORATION GUIDANCE UNDER AJCA OF 2004 IRS-2007-0099 S Corporation Guidance Under AJCA of 2004 and GOZA of 2005 Rule Final Rule 2008-08-14T04:00:00Z 2008 8 2008-08-14T04:00:00Z   2011-06-11T16:32:47Z E8-18782 0 0 09000064806c3256
IRS-2008-0079-0002 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction Proposed Rule NPRM 2008-08-14T04:00:00Z 2008 8 2008-08-14T04:00:00Z   2011-06-11T16:34:02Z E8-18784 0 0 09000064806c3283
IRS-2008-0091-0001 IRS Amendments to New Markets Tax Credit Regulations IRS-2008-0091 Amendments to New Markets Tax Credit Regulations Proposed Rule NPRM 2008-08-11T04:00:00Z 2008 8 2008-08-11T04:00:00Z 2008-11-11T04:59:59Z 2024-11-12T04:19:33Z E8-18442 1 0 09000064806bd487
IRS-2008-0090-0001 IRS Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions IRS-2008-0090 Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions Proposed Rule NPRM 2008-08-07T04:00:00Z 2008 8 2008-08-07T04:00:00Z 2008-11-06T04:59:59Z 2024-11-12T04:18:37Z E8-17953 1 0 09000064806b40bf
IRS-2007-0038-0002 IRS FOREIGN HOLDERS OF REMIC RESIDUALS IRS-2007-0038 REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders) Rule Final Rule 2008-08-06T04:00:00Z 2008 8 2008-08-06T04:00:00Z   2011-06-11T16:32:09Z E8-17954 0 0 09000064806b15c9
IRS-2008-0086-0001 IRS SECTION 108 REDUCTION OF TAX ATTRIBUTES FOR S CORPORATION IRS-2008-0086 Section 108 Reduction of Tax Attributes for S Corporations Proposed Rule NPRM 2008-08-06T04:00:00Z 2008 8 2008-08-06T04:00:00Z 2008-11-05T04:59:59Z 2024-11-12T04:17:03Z E8-17952 1 0 09000064806b15f0
IRS-2008-0089-0001 IRS Rules for Home Construction Contracts IRS-2008-0089 Rules for Home Construction Contracts Proposed Rule NPRM 2008-08-04T04:00:00Z 2008 8 2008-08-04T04:00:00Z 2008-11-04T04:59:59Z 2024-11-12T04:19:42Z E8-17830 1 0 09000064806ac040
IRS-2007-0051-0007 IRS Grantor Retained Interest Trusts- Application of Sections 2036 and 2039 IRS-2007-0051 Grantor Retained Interest Trusts--Application of Sections 2036 and 2039; Correction Rule Final Rule 2008-07-31T04:00:00Z 2008 7 2008-07-31T04:00:00Z   2011-06-11T16:32:15Z E8-17500 0 0 09000064806a3767
IRS-2007-0048-0013 IRS Mortality Tables for Determining Present Value IRS-2007-0048 Mortality Tables for Determining Present Value Rule Final Rule 2008-07-31T04:00:00Z 2008 7 2008-07-31T04:00:00Z   2014-01-18T18:04:48Z E8-17492 0 0 09000064806a36e7
IRS-2008-0082-0001 IRS SEVERANCE OF A TRUST FOR GENERATION-SKIPPING TRANSFER (GST) TAX PURPOSES. IRS-2008-0082 Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes Rule Final Rule 2008-07-31T04:00:00Z 2008 7 2008-07-31T04:00:00Z   2024-11-12T04:20:00Z E8-17503 1 0 09000064806a372c
IRS-2008-0081-0001 IRS UTILITY ALLOWANCE REGULATIONS UPDATE IRS-2008-0081 Section 42 Utility Allowance Regulations Update Rule Final Rule 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z   2011-06-11T16:34:04Z E8-17268 0 0 090000648069e782
IRS-2008-0056-0003 IRS Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income. IRS-2008-0056 Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income; Correction Rule Temporary Rule 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z   2011-06-11T16:33:44Z E8-17269 0 0 090000648069e7cb
IRS-2008-0080-0001 IRS ALCOHOL FUEL AND BIODIESEL IRS-2008-0080 Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns Proposed Rule NPRM 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z 2008-10-28T03:59:59Z 2024-11-12T04:23:57Z E8-17270 1 0 090000648069e709
IRS-2008-0087-0001 IRS Employee Stock Purchase Plans Under Internal Revenue Code Section 423 IRS-2008-0087 Employee Stock Purchase Plans Under Internal Revenue Code Section 423 Proposed Rule NPRM 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z 2008-10-28T03:59:59Z 2024-11-12T04:24:02Z E8-17255 1 0 090000648069e751
IRS-2008-0088-0001 IRS Converting an IRA Annuity to a Roth IRA IRS-2008-0088 Converting an IRA Annuity to a Roth IRA Rule Final Rule 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z   2011-06-11T16:34:09Z E8-17271 0 0 090000648069e7aa
IRS-2008-0046-0006 IRS Regulations under Section 2642(g) IRS-2008-0046 Regulations Under Section 2642(g); Hearing Proposed Rule NPRM 2008-07-29T04:00:00Z 2008 7 2008-07-29T04:00:00Z   2011-06-11T16:33:36Z E8-17291 0 0 090000648069e759
IRS-2007-0089-0011 IRS Release of claim for exemption IRS-2007-0089 Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction Rule Temporary Rule 2008-07-24T04:00:00Z 2008 7 2008-07-24T04:00:00Z   2011-06-11T16:32:41Z E8-16921 0 0 09000064806924b4
IRS-2008-0083-0002 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmer and Fisherman Income Averaging Rule Temporary Rule 2008-07-22T04:00:00Z 2008 7 2008-07-22T04:00:00Z   2011-06-11T16:34:05Z E8-16665 0 0 090000648068c5be
IRS-2008-0083-0001 IRS Farmer & Fisherman Income Averaging IRS-2008-0083 Farmer and Fisherman Income Averaging Proposed Rule NPRM 2008-07-22T04:00:00Z 2008 7 2008-07-22T04:00:00Z 2008-10-21T03:59:59Z 2024-11-12T04:17:25Z E8-16664 1 0 090000648068c500
IRS-2008-0013-0007 IRS Tax Return Preparer Penalties Under Sections 6694 and 6695 IRS-2008-0013 Tax Return Preparer Penalties Under Sections 6694 and 6695; Correction Proposed Rule NPRM 2008-07-21T04:00:00Z 2008 7 2008-07-21T04:00:00Z   2011-06-11T16:33:17Z E8-16176 0 0 0900006480689e30
IRS-2008-0042-0005 IRS Source Rules Involving U.S. Possessions and Other Conforming Changes IRS-2008-0042 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction Rule Interim Rule 2008-07-18T04:00:00Z 2008 7 2008-07-18T04:00:00Z   2008-07-19T16:58:43Z E8-16305 0 0 0900006480683371
IRS-2008-0079-0001 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039 Proposed Rule NPRM 2008-07-17T04:00:00Z 2008 7 2008-07-17T15:53:57Z 2008-10-16T03:59:59Z 2022-03-02T16:19:36Z E8-16177 0 0 090000648067fa51
IRS-2008-0073-0003 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction Proposed Rule NPRM 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2011-06-11T16:33:56Z E8-16304 0 0 090000648067ca11
IRS-2008-0073-0004 IRS Amendments to the Section 7216 Regulations Disclosure or Use of Information by Preparers of Returns IRS-2008-0073 Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction Rule Temporary Rule 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2011-06-11T16:33:57Z E8-16288 0 0 090000648067ca3b
IRS-2008-0063-0006 IRS Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent IRS-2008-0063 Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction Rule Temporary Rule 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z   2011-06-11T16:33:49Z E8-16289 0 0 090000648067ca87
IRS-2008-0055-0001 IRS Determining the Amount of Taxes Paid for Purpposes of Section 901 IRS-2008-0055 Determining the Amount of Taxes Paid for Purposes of Section 901 Proposed Rule NPRM 2008-07-16T04:00:00Z 2008 7 2008-07-16T04:00:00Z 2008-10-15T03:59:59Z 2022-02-28T20:19:30Z E8-16331 0 0 090000648067ca17

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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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