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

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130 rows where agency_id = "IRS" and posted_year = 2009 sorted by posted_date descending

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document_type 2

  • Rule 74
  • Proposed Rule 56

posted_year 1

  • 2009 · 130 ✖

agency_id 1

  • IRS · 130 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2009-0039-0001 IRS Use of Controlled Corporations To Avoid the Application of Section 304 IRS-2009-0039 Use of Controlled Corporations To Avoid the Application of Section 304 Rule Final Rule 2009-12-30T05:00:00Z 2009 12 2009-12-30T05:00:00Z   2011-06-11T16:34:47Z E9-30861 0 0 0900006480a7410c
IRS-2009-0039-0002 IRS Use of Controlled Corporations To Avoid the Application of Section 304 IRS-2009-0039 Use of Controlled Corporations To Avoid the Application of Section 304 Proposed Rule NPRM 2009-12-30T05:00:00Z 2009 12 2009-12-30T05:00:00Z 2010-03-31T03:59:59Z 2024-11-07T22:12:15Z E9-30863 1 0 0900006480a741c1
IRS-2010-0002-0001 IRS Apportionment of Tax Items Among the Members of a Controlled Group of Corporations IRS-2010-0002 Apportionment of Tax Items Among the Members of a Controlled Group of Corporations Rule Final Rule 2009-12-28T05:00:00Z 2009 12 2009-12-28T05:00:00Z   2024-11-07T22:13:14Z E9-30547 1 0 0900006480a72008
IRS-2009-0032-0004 IRS Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions IRS-2009-0032 Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions; Correction Proposed Rule NPRM 2009-12-23T05:00:00Z 2009 12 2009-12-23T05:00:00Z   2011-06-11T16:34:44Z E9-30551 0 0 0900006480a7070c
IRS-2008-0028-0007 IRS Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual. IRS-2008-0028 Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual; Correction Rule Final Rule 2009-12-23T05:00:00Z 2009 12 2009-12-23T05:00:00Z   2011-06-11T16:33:24Z E9-30535 0 0 0900006480a70712
IRS-2008-0079-0015 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction Rule Final Rule 2009-12-22T05:00:00Z 2009 12 2009-12-22T05:00:00Z   2011-06-11T16:34:01Z E9-30348 0 0 0900006480a6f6eb
IRS-2008-0079-0014 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction Rule Final Rule 2009-12-22T05:00:00Z 2009 12 2009-12-22T05:00:00Z   2011-06-11T16:34:02Z E9-30349 0 0 0900006480a6f6d1
IRS-2008-0087-0010 IRS Employee Stock Purchase Plans Under Internal Revenue Code Section 423 IRS-2008-0087 Employee Stock Purchase Plans Under Internal Revenue Code Section 423; Correction Rule Final Rule 2009-12-22T05:00:00Z 2009 12 2009-12-22T05:00:00Z   2011-06-11T16:34:08Z E9-30350 0 0 0900006480a6f729
IRS-2009-0038-0001 IRS Corporate Reorganizations: Distributions Under Sections 368(a)(1)(D) & 354(b)(1)(B) IRS-2009-0038 Corporate Reorganizations; Distributions under sections 368(a)(1)(D) and 354(b)(1)(B) Rule Final Rule 2009-12-18T05:00:00Z 2009 12 2009-12-18T05:00:00Z   2011-06-11T16:34:46Z E9-30170 0 0 0900006480a6de6e
IRS-2009-0037-0001 IRS Basis Reporting by Securities Brokers & Basis Determination for Stock IRS-2009-0037 Basis Reporting by Securities Brokers and Basis Determination for Stock Proposed Rule NPRM 2009-12-17T05:00:00Z 2009 12 2009-12-17T05:00:00Z 2010-02-09T04:59:59Z 2024-11-12T04:48:15Z E9-29855 1 0 0900006480a6c9b8
IRS-2008-0077-0003 IRS Postponement of Certain Tax-Related Deadlines by Related Deadlines by Reason of Presidentially Declared Disater or Terroristic or Military Actions IRS-2008-0077 Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction Rule Final Rule 2009-12-17T05:00:00Z 2009 12 2009-12-17T05:00:00Z   2011-06-11T16:34:00Z E9-29977 0 0 0900006480a6ca5c
IRS-2008-0077-0002 IRS Postponement of Certain Tax-Related Deadlines by Related Deadlines by Reason of Presidentially Declared Disater or Terroristic or Military Actions IRS-2008-0077 Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction Rule Final Rule 2009-12-17T05:00:00Z 2009 12 2009-12-17T05:00:00Z   2011-06-11T16:33:59Z E9-29978 0 0 0900006480a6c9e2
IRS-2009-0036-0001 IRS Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974; Hearing IRS-2009-0036 Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974; Hearing Proposed Rule NPRM 2009-12-15T05:00:00Z 2009 12 2009-12-15T05:00:00Z 2010-01-26T04:59:59Z 2024-11-12T04:49:11Z E9-29752 1 0 0900006480a6aff2
IRS-2009-0035-0001 IRS Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals IRS-2009-0035 Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals Rule Final Rule 2009-12-14T05:00:00Z 2009 12 2009-12-14T05:00:00Z   2022-02-28T19:21:51Z E9-29635 0 0 0900006480a6a1b6
IRS-2009-0031-0001 IRS Regulations Under Section 7430 Regarding Miscellaneous Changes Made by TRA 97 and RRA 98 IRS-2009-0031 Regulations Under I.R.C. Section 7430 Relating to Awards of Administrative Costs and Attorneys Fees Proposed Rule NPRM 2009-11-25T05:00:00Z 2009 11 2009-11-25T05:00:00Z 2010-02-09T04:59:59Z 2024-11-12T04:49:10Z E9-27948 1 0 0900006480a5e938
IRS-2007-0041-0013 IRS Guidance Under Section 2053 Regarding Post-Death Events IRS-2007-0041 Guidance Under Section 2053 Regarding Post-Death Events; Correction Rule Final Rule 2009-11-25T05:00:00Z 2009 11 2009-11-25T05:00:00Z   2009-11-25T16:58:00Z E9-28332 0 0 0900006480a5e96d
IRS-2007-0053-0002 IRS Agreement for Payment Tax Liabilties & Installments IRS-2007-0053 Agreements for Payment of Tax Liabilities in Installments Rule Final Rule 2009-11-25T05:00:00Z 2009 11 2009-11-25T05:00:00Z   2014-01-18T19:26:44Z E9-28330 0 0 0900006480a5e9b0
IRS-2008-0028-0006 IRS Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual. IRS-2008-0028 Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual Rule Final Rule 2009-11-24T05:00:00Z 2009 11 2009-11-24T05:00:00Z   2011-06-11T16:33:25Z E9-28078 0 0 0900006480a5d857
IRS-2009-0032-0001 IRS Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions IRS-2009-0032 Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions Proposed Rule NPRM 2009-11-24T05:00:00Z 2009 11 2009-11-24T05:00:00Z 2010-01-26T04:59:59Z 2022-02-28T19:18:18Z E9-28076 0 0 0900006480a5d887
IRS-2009-0018-0016 IRS Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations IRS-2009-0018 Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations; Hearing Proposed Rule NPRM 2009-11-19T05:00:00Z 2009 11 2009-11-19T05:00:00Z 2009-12-10T04:59:59Z 2011-06-11T16:34:35Z E9-27773 0 0 0900006480a5ab35
IRS-2008-0079-0013 IRS Information Reporting Requirements Under Internal Revenue Code Section 6039 IRS-2008-0079 Information Reporting Requirements Under Internal Revenue Code Section 6039 Rule Final Rule 2009-11-17T05:00:00Z 2009 11 2009-11-17T05:00:00Z   2011-06-11T16:34:03Z E9-27451 0 0 0900006480a592e5
IRS-2008-0087-0009 IRS Employee Stock Purchase Plans Under Internal Revenue Code Section 423 IRS-2008-0087 Employee Stock Purchase Plans Under Internal Revenue Code Section 423 Rule Final Rule 2009-11-17T05:00:00Z 2009 11 2009-11-17T05:00:00Z   2011-06-11T16:34:08Z E9-27452 0 0 0900006480a5939b
IRS-2007-0062-0042 IRS Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated IRS-2007-0062 Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction Proposed Rule NPRM 2009-11-13T05:00:00Z 2009 11 2009-11-13T05:00:00Z   2014-01-17T21:32:17Z E9-27215 0 0 0900006480a56d61
IRS-2009-0026-0003 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2009-0026 Determination of Interest Expense Deduction of Foreign Corporations; Correction Rule Final Rule 2009-11-05T05:00:00Z 2009 11 2009-11-05T05:00:00Z   2011-06-11T16:34:41Z E9-26272 0 0 0900006480a5173b
IRS-2009-0026-0004 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2009-0026 Determination of Interest Expense Deduction of Foreign Corporations; Correction Rule Final Rule 2009-11-05T05:00:00Z 2009 11 2009-11-05T05:00:00Z   2011-06-11T16:34:40Z E9-26274 0 0 0900006480a5173c
IRS-2008-0086-0006 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 2009-10-30T04:00:00Z 2009 10 2009-10-30T04:00:00Z   2013-08-11T01:30:26Z E9-26152 0 0 0900006480a4e5a1
IRS-2008-0044-0005 IRS Declaratory Judgments - Gift Tax Determinations IRS-2008-0044 Declaratory Judgments-Gift Tax Determinations; Correction Rule Final Rule 2009-10-27T04:00:00Z 2009 10 2009-10-27T04:00:00Z   2011-06-11T16:33:35Z E9-25739 0 0 0900006480a4c048
IRS-2009-0017-0005 IRS Election of Reduced Research Credit Under Section 280C(c)(3) IRS-2009-0017 Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation Proposed Rule NPRM 2009-10-27T04:00:00Z 2009 10 2009-10-27T04:00:00Z   2011-06-11T16:34:35Z E9-25743 0 0 0900006480a4c072
IRS-2008-0044-0004 IRS Declaratory Judgments - Gift Tax Determinations IRS-2008-0044 Declaratory Judgments-Gift Tax Determinations; Correction Rule Final Rule 2009-10-27T04:00:00Z 2009 10 2009-10-27T04:00:00Z   2011-06-11T16:33:34Z E9-25737 0 0 0900006480a4c028
IRS-2007-0041-0012 IRS Guidance Under Section 2053 Regarding Post-Death Events IRS-2007-0041 Guidance Under Section 2053 Regarding Post-Death Events Rule Final Rule 2009-10-20T04:00:00Z 2009 10 2009-10-20T04:00:00Z   2011-06-11T16:32:09Z E9-25138 0 0 0900006480a46826
IRS-2007-0097-0020 IRS Benefit restrictions for underfunded pension plans IRS-2007-0097 Measurement of Assets and Liabilities for Pension Funding Purposes; Benefit Restrictions for Underfunded Pension Plans Rule Final Rule 2009-10-15T04:00:00Z 2009 10 2009-10-15T04:00:00Z   2014-01-17T21:32:11Z E9-24284 0 0 0900006480a421b5
IRS-2009-0020-0003 IRS Disregarded Entities And Excise Taxes IRS-2009-0020 Disregarded Entities and Excise Taxes; Correction Rule Final Rule 2009-10-14T04:00:00Z 2009 10 2009-10-14T04:00:00Z   2011-06-11T16:34:36Z E9-24656 0 0 0900006480a4179e
IRS-2009-0020-0004 IRS Disregarded Entities And Excise Taxes IRS-2009-0020 Disregarded Entities and Excise Taxes; Correction Proposed Rule NPRM 2009-10-14T04:00:00Z 2009 10 2009-10-14T04:00:00Z   2011-06-11T16:34:36Z E9-24655 0 0 0900006480a4181a
IRS-2009-0029-0001 IRS Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 IRS-2009-0029 Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 Proposed Rule NPRM 2009-10-07T04:00:00Z 2009 10 2009-10-07T04:00:00Z 2010-01-06T04:59:59Z 2024-11-07T22:11:21Z E9-24112 1 0 0900006480a3dcbc
IRS-2008-0103-0018 IRS Request for Information Regarding Sections 101 Through 104 of the Genetic Information Nondiscrimination Act of 2008 IRS-2008-0103 Genetic Information Nondiscrimination Act Proposed Rule NPRM 2009-10-07T04:00:00Z 2009 10 2009-10-07T04:00:00Z 2010-01-06T04:59:59Z 2011-06-11T16:34:16Z E9-22512 0 0 0900006480a3dc24
IRS-2008-0103-0017 IRS Request for Information Regarding Sections 101 Through 104 of the Genetic Information Nondiscrimination Act of 2008 IRS-2008-0103 Interim Final Rules Prohibiting Discrimination Based on Genetic Information in Health Insurance Coverage and Group Health Plans Rule Final Rule 2009-10-07T04:00:00Z 2009 10 2009-10-07T04:00:00Z 2010-01-06T04:59:59Z 2011-06-11T16:34:16Z E9-22504 0 0 0900006480a3dbeb
IRS-2008-0078-0007 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, etc.; Correction Rule Final Rule 2009-10-06T04:00:00Z 2009 10 2009-10-06T04:00:00Z   2011-06-11T16:34:00Z E9-24004 0 0 0900006480a3c05e
IRS-2009-0021-0004 IRS Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization IRS-2009-0021 Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction Proposed Rule NPRM 2009-10-01T04:00:00Z 2009 10 2009-10-01T04:00:00Z   2011-06-11T16:34:38Z E9-23645 0 0 0900006480a34d99
IRS-2009-0021-0005 IRS Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization IRS-2009-0021 Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction Rule Final Rule 2009-10-01T04:00:00Z 2009 10 2009-10-01T04:00:00Z   2011-06-11T16:34:38Z E9-23646 0 0 0900006480a34dd8
IRS-2009-0028-0001 IRS Clarification of Controlled Group Qualification Rules IRS-2009-0028 Clarification of Controlled Group Qualification Rules Proposed Rule NPRM 2009-09-29T04:00:00Z 2009 9 2009-09-29T04:00:00Z 2009-12-29T04:59:59Z 2024-11-07T22:07:23Z E9-23396 1 0 0900006480a30b9f
IRS-2009-0026-0001 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2009-0026 Determination of Interest Expense Deduction of Foreign Corporations Rule Final Rule 2009-09-28T04:00:00Z 2009 9 2009-09-28T04:00:00Z   2011-06-11T16:34:41Z E9-22867 0 0 0900006480a2ea6d
IRS-2009-0025-0001 IRS Definition of Omission From Gross Income IRS-2009-0025 Definition of Omission From Gross Income Rule Final Rule 2009-09-28T04:00:00Z 2009 9 2009-09-28T04:00:00Z   2024-11-12T04:45:39Z E9-23426 1 0 0900006480a2ea31
IRS-2009-0025-0002 IRS Definition of Omission From Gross Income IRS-2009-0025 Definition of Omission From Gross Income Proposed Rule NPRM 2009-09-28T04:00:00Z 2009 9 2009-09-28T04:00:00Z 2009-12-29T04:59:59Z 2024-11-12T04:45:27Z E9-23423 1 0 0900006480a2ea94
IRS-2009-0027-0001 IRS Contingent Fees Under Circular 230 IRS-2009-0027 Contingent Fees Under Circular 230; Hearing Cancellation Proposed Rule NPRM 2009-09-25T04:00:00Z 2009 9 2009-09-25T04:00:00Z   2024-11-12T04:44:27Z E9-23159 1 0 0900006480a2c21a
IRS-2007-0062-0038 IRS Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated IRS-2007-0062 Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated Proposed Rule ANPRM 2009-09-24T04:00:00Z 2009 9 2009-09-24T04:00:00Z 2009-12-24T04:59:59Z 2024-11-12T04:43:08Z E9-22866 1 0 0900006480a2b115
IRS-2009-0014-0002 IRS Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations IRS-2009-0014 Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction Rule Final Rule 2009-09-22T04:00:00Z 2009 9 2009-09-22T04:00:00Z   2011-06-11T16:34:32Z E9-22694 0 0 0900006480a288da
IRS-2008-0101-0007 IRS Information Reporting for Discharges of Indebtedness IRS-2008-0101 Information Reporting for Discharges of Indebtedness Rule Final Rule 2009-09-17T04:00:00Z 2009 9 2009-09-17T04:00:00Z   2011-06-11T16:34:14Z E9-22354 0 0 0900006480a252e2
IRS-2008-0017-0009 IRS Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC) IRS-2008-0017 Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC) Rule Final Rule 2009-09-16T04:00:00Z 2009 9 2009-09-16T04:00:00Z   2011-06-11T16:33:20Z E9-22215 0 0 0900006480a24713
IRS-2009-0022-0001 IRS Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes IRS-2009-0022 Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes Proposed Rule NPRM 2009-09-16T04:00:00Z 2009 9 2009-09-16T04:00:00Z 2009-12-16T04:59:59Z 2024-11-12T04:45:11Z E9-22258 1 0 0900006480a2470a
IRS-2009-0023-0001 IRS Damages Received on Account of Personal Physical Injuries or Physical Sickness IRS-2009-0023 Damages Received on Account of Personal Physical Injuries or Physical Sickness Proposed Rule NPRM 2009-09-15T04:00:00Z 2009 9 2009-09-15T04:00:00Z 2009-12-15T04:59:59Z 2024-11-12T04:43:31Z E9-22221 1 0 0900006480a23738
IRS-2009-0020-0002 IRS Disregarded Entities And Excise Taxes IRS-2009-0020 Disregarded Entities and Excise Taxes Rule Final Rule 2009-09-14T04:00:00Z 2009 9 2009-09-14T04:00:00Z   2011-06-11T16:34:36Z E9-21987 0 0 0900006480a221fb
IRS-2009-0020-0001 IRS Disregarded Entities And Excise Taxes IRS-2009-0020 Disregarded Entities and Excise Taxes Proposed Rule NPRM 2009-09-14T04:00:00Z 2009 9 2009-09-14T04:00:00Z 2009-12-15T04:59:59Z 2024-11-12T04:41:04Z E9-21986 1 0 0900006480a22274
IRS-2009-0019-0001 IRS GENERATION-SKIPPING TRANSFERS SEC. 6011REGULATIONS & AMENDMENTS TO THE SEC. 6112 REGULATIONS IRS-2009-0019 Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations Proposed Rule NPRM 2009-09-11T04:00:00Z 2009 9 2009-09-11T04:00:00Z 2009-12-11T04:59:59Z 2024-11-12T04:42:30Z E9-21665 1 0 0900006480a1e765
IRS-2008-0044-0003 IRS Declaratory Judgments - Gift Tax Determinations IRS-2008-0044 Declaratory Judgments-Gift Tax Determinations Rule Final Rule 2009-09-09T04:00:00Z 2009 9 2009-09-09T04:00:00Z   2011-06-11T16:33:35Z E9-21458 0 0 0900006480a1f23d
IRS-2009-0015-0005 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction Rule Final Rule 2009-09-09T04:00:00Z 2009 9 2009-09-09T04:00:00Z   2011-06-11T16:34:33Z E9-21226 0 0 0900006480a1f26d
IRS-2009-0015-0004 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction Rule Final Rule 2009-09-09T04:00:00Z 2009 9 2009-09-09T04:00:00Z   2011-06-11T16:34:34Z E9-21227 0 0 0900006480a1f2df
IRS-2008-0078-0006 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 Rule Final Rule 2009-09-08T04:00:00Z 2009 9 2009-09-08T04:00:00Z   2011-06-11T16:34:00Z E9-21225 0 0 0900006480a1e4af
IRS-2008-0060-0002 IRS Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans IRS-2008-0060 Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans Rule Final Rule 2009-09-08T04:00:00Z 2009 9 2009-09-08T04:00:00Z   2011-06-11T16:33:47Z E9-21453 0 0 0900006480a1e926
IRS-2009-0021-0002 IRS Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization IRS-2009-0021 Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization Rule Final Rule 2009-09-04T04:00:00Z 2009 9 2009-09-04T04:00:00Z   2011-06-11T16:34:37Z E9-21324 0 0 0900006480a1d324
IRS-2009-0021-0001 IRS Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization IRS-2009-0021 Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization Proposed Rule NPRM 2009-09-04T04:00:00Z 2009 9 2009-09-04T04:00:00Z 2009-12-05T04:59:59Z 2024-11-07T22:05:29Z E9-21323 1 0 0900006480a1d350
IRS-2009-0018-0001 IRS Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations IRS-2009-0018 Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations Proposed Rule NPRM 2009-08-10T04:00:00Z 2009 8 2009-08-10T04:00:00Z 2009-11-04T04:59:59Z 2024-11-12T04:36:12Z   1 0 0900006480a043cd
IRS-2009-0015-0002 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations Proposed Rule   2009-08-05T00:00:00Z 2009 8     2014-01-18T16:56:35Z   0 1 0900006480a017b0
IRS-2009-0015-0003 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense Rule Final Rule 2009-08-04T04:00:00Z 2009 8 2009-08-04T04:00:00Z   2011-06-11T16:34:32Z E9-18326 0 0 0900006480a007e7
IRS-2008-0069-0002 IRS Suspension of Running of Period of Limitations During a Proceeding to Enforce or Quash a Designated or Related Summons IRS-2008-0069 Suspension of Running of Period of Limitations During a Proceeding To Enforce or Quash a Designated or Related Summons Rule Final Rule 2009-07-31T04:00:00Z 2009 7 2009-07-31T04:00:00Z   2011-06-11T16:33:54Z E9-18380 0 0 09000064809feeba
IRS-2009-0016-0001 IRS Taxpayer Assistance Orders IRS-2009-0016 Taxpayer Assistance Orders Proposed Rule NPRM 2009-07-27T04:00:00Z 2009 7 2009-07-27T04:00:00Z 2009-10-27T03:59:59Z 2024-11-12T04:41:10Z E9-17747 1 0 09000064809fb49b
IRS-2007-0144-0010 IRS Notification Requirement for Entities IRS-2007-0144 Notification Requirement for Tax-Exempt Entities Not Currently Required To File Rule Final Rule 2009-07-23T04:00:00Z 2009 7 2009-07-23T04:00:00Z   2011-06-11T16:33:02Z E9-17478 0 0 09000064809f9692
IRS-2009-0017-0001 IRS Election of Reduced Research Credit Under Section 280C(c)(3) IRS-2009-0017 Election of Reduced Research Credit Under Section 280C(c)(3) Proposed Rule NPRM 2009-07-16T04:00:00Z 2009 7 2009-07-16T04:00:00Z 2009-10-15T03:59:59Z 2022-02-25T19:50:34Z E9-16887 0 0 09000064809f3308
IRS-2008-0085-0005 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income Proposed Rule NPRM 2009-07-09T04:00:00Z 2009 7 2009-07-09T04:00:00Z   2011-06-11T16:34:06Z E9-16192 0 0 09000064809ed1ef
IRS-2009-0015-0001 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction Proposed Rule NPRM 2009-06-25T04:00:00Z 2009 6 2009-06-25T04:00:00Z   2022-02-25T19:49:10Z E9-14927 0 0 09000064809df6c0
IRS-2009-0013-0002 IRS Guidance Under Section 7874 Regarding Surrogate Foreign Corporations IRS-2009-0013 Guidance Under Section 7874 Regarding Surrogate Foreign Corporations Proposed Rule NPRM 2009-06-12T04:00:00Z 2009 6 2009-06-12T04:00:00Z 2009-09-11T03:59:59Z 2022-02-25T19:48:31Z E9-13769 0 0 09000064809cdae8
IRS-2009-0013-0001 IRS Guidance Under Section 7874 Regarding Surrogate Foreign Corporations IRS-2009-0013 Guidance Under Section 7874 Regarding Surrogate Foreign Corporations Rule Final Rule 2009-06-12T04:00:00Z 2009 6 2009-06-12T04:00:00Z   2011-06-11T16:34:31Z E9-13770 0 0 09000064809cdaa0
IRS-2009-0014-0001 IRS Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations IRS-2009-0014 Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations Rule Final Rule 2009-06-11T04:00:00Z 2009 6 2009-06-11T04:00:00Z   2011-06-11T16:34:32Z E9-13521 0 0 09000064809cc377
IRS-2009-0010-0004 IRS Allocation and Reporting of Mortgage Insurance Premiums IRS-2009-0010 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, etc.; Correction Rule Final Rule 2009-06-08T04:00:00Z 2009 6 2009-06-08T04:00:00Z   2011-06-11T16:34:29Z E9-13241 0 0 09000064809c8b49
IRS-2009-0011-0003 IRS Use of Acturial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests IRS-2009-0011 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, etc.; Correction Rule Final Rule 2009-06-08T04:00:00Z 2009 6 2009-06-08T04:00:00Z   2011-06-11T16:34:30Z E9-13242 0 0 09000064809c8b2e
IRS-2009-0010-0003 IRS Allocation and Reporting of Mortgage Insurance Premiums IRS-2009-0010 Allocations and Reporting of Mortgage Insurance Premiums; Correction Rule Final Rule 2009-06-08T04:00:00Z 2009 6 2009-06-08T04:00:00Z   2011-06-11T16:34:29Z E9-13234 0 0 09000064809c8aa3
IRS-2009-0009-0003 IRS Section 2036- Graduated Retained Interests IRS-2009-0009 Section 2036-Graduated Retained Interests; Correction Proposed Rule NPRM 2009-06-03T04:00:00Z 2009 6 2009-06-03T04:00:00Z   2011-06-11T16:34:28Z E9-12855 0 0 09000064809c412c
IRS-2008-0034-0004 IRS Information Reporting for Lump Sum Timber Sales IRS-2008-0034 Information Reporting for Lump-Sum Timber Sales Rule Final Rule 2009-05-28T04:00:00Z 2009 5 2009-05-28T04:00:00Z   2011-06-11T16:33:28Z E9-12298 0 0 09000064809bbddd
IRS-2009-0006-0003 IRS Tax Avoidance Transactions IRS-2009-0006 Tax Avoidance Transactions; Hearing Cancellation Proposed Rule NPRM 2009-05-27T04:00:00Z 2009 5 2009-05-27T04:00:00Z   2011-06-11T16:34:27Z E9-12167 0 0 09000064809b8f1d
IRS-2007-0104-0001 IRS Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules IRS-2007-0104 Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules Rule Final Rule 2009-05-27T04:00:00Z 2009 5 2009-05-27T04:00:00Z   2022-03-18T19:33:10Z E9-12296 0 0 09000064809b8e5d
IRS-2009-0012-0001 IRS Suspension or Reduction of Safe Harbor Nonelective Contributions IRS-2009-0012 Suspension or Reduction of Safe Harbor Nonelective Contributions Proposed Rule ANPRM 2009-05-18T04:00:00Z 2009 5 2009-05-18T04:00:00Z 2009-08-18T03:59:59Z 2022-02-25T19:43:14Z E9-11481 0 0 090000648099c469
IRS-2009-0011-0002 IRS Use of Acturial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests IRS-2009-0011 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests Proposed Rule NPRM 2009-05-07T04:00:00Z 2009 5 2009-05-07T04:00:00Z 2009-08-06T03:59:59Z 2024-11-07T22:06:28Z E9-10110 1 0 090000648097c167
IRS-2009-0010-0001 IRS Allocation and Reporting of Mortgage Insurance Premiums IRS-2009-0010 Allocation and Reporting of Mortgage Insurance Premiums Rule Final Rule 2009-05-07T04:00:00Z 2009 5 2009-05-07T04:00:00Z   2011-06-11T16:34:29Z E9-10662 0 0 090000648097c15e
IRS-2009-0010-0002 IRS Allocation and Reporting of Mortgage Insurance Premiums IRS-2009-0010 Allocation and Reporting of Mortgage Insurance Premiums Proposed Rule NPRM 2009-05-07T04:00:00Z 2009 5 2009-05-07T04:00:00Z 2009-08-06T03:59:59Z 2024-11-07T22:06:38Z E9-10664 1 0 090000648097c1ff
IRS-2009-0011-0001 IRS Use of Acturial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests IRS-2009-0011 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests Rule Final Rule 2009-05-07T04:00:00Z 2009 5 2009-05-07T04:00:00Z   2011-06-11T16:34:30Z E9-10111 0 0 090000648097c161
IRS-2009-0009-0001 IRS Section 2036- Graduated Retained Interests IRS-2009-0009 Section 2036-Graduated Retained Interests Proposed Rule NPRM 2009-04-30T04:00:00Z 2009 4 2009-04-30T04:00:00Z 2009-07-30T03:59:59Z 2022-02-25T19:39:57Z E9-10003 0 0 090000648096fd37
IRS-2009-0008-0001 IRS Request for Information for Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRS-2009-0008 Request for Information Regarding the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 Proposed Rule NPRM 2009-04-28T04:00:00Z 2009 4 2009-04-28T04:00:00Z 2009-05-29T03:59:59Z 2022-02-25T19:39:19Z E9-09629 0 0 090000648096e388
IRS-2009-0007-0001 IRS Determination of Distributive Share When a Partner's Interest Changes IRS-2009-0007 Determination of Distributive Share When a Partner's Interest Changes Proposed Rule NPRM 2009-04-14T04:00:00Z 2009 4 2009-04-14T04:00:00Z 2009-07-14T03:59:59Z 2022-02-25T19:38:49Z E9-08438 0 0 0900006480952d57
IRS-2008-0085-0004 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation Proposed Rule NPRM 2009-04-09T04:00:00Z 2009 4 2009-04-09T04:00:00Z   2011-06-11T16:34:07Z E9-08134 0 0 090000648094bce2
IRS-2008-0041-0002 IRS Special Rules To Reduce Section 1446 Withholding IRS-2008-0041 Special Rules To Reduce Section 1446 Withholding; Correction Rule Final Rule 2009-04-02T04:00:00Z 2009 4 2009-04-02T04:00:00Z   2011-06-11T16:33:32Z E9-07392 0 0 090000648093ca96
IRS-2009-0021-0003 IRS Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization IRS-2009-0021 Income Taxes; Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation Rule   2009-03-31T00:00:00Z 2009 3     2013-03-22T14:56:47Z   0 1 09000064809393ad
IRS-2009-0026-0002 IRS Determination of Interest Expense Deduction of Foreign Corporations IRS-2009-0026 Determination of Interest Expense Deduction of Foreign Corporations; CFR Correction Rule Final Rule 2009-03-27T04:00:00Z 2009 3 2009-03-27T04:00:00Z   2009-09-30T16:02:58Z E9-06944 0 0 0900006480933198
IRS-2007-0025-0008 IRS Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations IRS-2007-0025 Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction Rule Final Rule 2009-03-27T04:00:00Z 2009 3 2009-03-27T04:00:00Z   2014-01-18T16:54:52Z E9-06871 0 0 0900006480933184
IRS-2007-0145-0049 IRS Automatic Contribution Arrangements IRS-2007-0145 Automatic Contribution Arrangements; Correction, Rule Final Rule 2009-03-25T04:00:00Z 2009 3 2009-03-25T04:00:00Z   2009-03-26T10:48:00Z Z9-03716 0 0 090000648092e26d
IRS-2007-0117-0032 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2007-0117 Guidance Regarding Foreign Base Company Sales Income; Correction Rule Final Rule 2009-03-20T04:00:00Z 2009 3 2009-03-20T04:00:00Z   2014-01-18T16:56:14Z E9-05894 0 0 09000064809227ac
IRS-2008-0085-0002 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income Proposed Rule NPRM 2009-03-20T04:00:00Z 2009 3 2009-03-20T04:00:00Z   2011-06-11T16:34:06Z E9-05892 0 0 09000064809227e8
IRS-2007-0046-0010 IRS Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 IRS-2007-0046 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction Rule Final Rule 2009-03-19T04:00:00Z 2009 3 2009-03-19T04:00:00Z   2014-01-18T16:54:38Z E9-05950 0 0 090000648091fb1f
IRS-2008-0104-0167 IRS Witholding Under Internal Revenue Code Section 3402(t) IRS-2008-0104 Withholding Under Internal Revenue Code Section 3402(t); Hearing Proposed Rule NPRM 2009-03-19T04:00:00Z 2009 3 2009-03-19T04:00:00Z 2009-03-26T03:59:59Z 2011-06-11T16:34:17Z E9-05951 0 0 090000648091fb36
IRS-2007-0145-0048 IRS Automatic Contribution Arrangements IRS-2007-0145 Automatic Contribution Arrangements; Correction Rule Final Rule 2009-03-19T04:00:00Z 2009 3 2009-03-19T04:00:00Z   2011-06-11T16:33:04Z E9-05952 0 0 090000648091fadf
IRS-2007-0025-0007 IRS Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations IRS-2007-0025 Gain Recognition Agreements with Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations; Correction Rule Final Rule 2009-03-10T04:00:00Z 2009 3 2009-03-10T04:00:00Z   2014-01-18T16:54:33Z E9-04998 0 0 0900006480902215
IRS-2009-0004-0003 IRS Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1) IRS-2009-0004 Application of Section 367 to a Section 351 Exchange, etc.: Correction Rule Final Rule 2009-03-10T04:00:00Z 2009 3 2009-03-10T04:00:00Z   2011-06-11T16:34:26Z E9-04997 0 0 09000064809022ce

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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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