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130 rows where agency_id = "IRS" and posted_year = 2009 sorted by posted_date descending
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| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;