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105 rows where agency_id = "IRS" and posted_year = 2010 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2010-0035-0003 | IRS | Source of Income from Qualified Fails Charges IRS-2010-0035 | Source of Income From Qualified Fails Charges; Correction | Rule | 2010-12-28T05:00:00Z | 2010 | 12 | 2010-12-28T05:00:00Z | 2014-01-18T17:19:15Z | 2010-32536 | 0 | 0 | 0900006480bc0c30 | ||
| IRS-2008-0002-0039 | IRS | Hybrid retirement plans IRS-2008-0002 | Hybrid Retirement Plans | Rule | 2010-12-28T05:00:00Z | 2010 | 12 | 2010-12-28T05:00:00Z | 2014-01-18T17:19:15Z | 2010-32539 | 0 | 0 | 0900006480bc0c61 | ||
| IRS-2010-0040-0001 | IRS | Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under the Patient Protection and Affordable Care Act IRS-2010-0040 | Value-Based Insurance Design in Connection with Preventive Care Benefits; Information Requests | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-12-28T05:00:00Z | 2010 | 12 | 2010-12-28T05:00:00Z | 2011-03-01T04:59:59Z | 2024-11-07T22:30:34Z | 2010-32612 | 1 | 0 | 0900006480bc1156 |
| IRS-2010-0032-0003 | IRS | Additional Rules Regarding Hybrid Retirement Plans IRS-2010-0032 | Hybrid Retirement Plans; Correction | Proposed Rule | 2010-12-28T05:00:00Z | 2010 | 12 | 2010-12-28T05:00:00Z | 2014-01-18T17:19:16Z | 2010-32538 | 0 | 0 | 0900006480bc11d2 | ||
| IRS-2007-0147-0017 | IRS | Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 | Nuclear Decommissioning Funds | Rule | 2010-12-23T05:00:00Z | 2010 | 12 | 2010-12-23T05:00:00Z | 2014-01-18T17:18:59Z | 2010-32049 | 0 | 0 | 0900006480bbea88 | ||
| IRS-2009-0025-0004 | IRS | Definition of Omission From Gross Income IRS-2009-0025 | Definition of Omission from Gross Income | Rule | 2010-12-17T05:00:00Z | 2010 | 12 | 2010-12-17T05:00:00Z | 2014-01-18T17:19:14Z | 2010-31747 | 0 | 0 | 0900006480bb924c | ||
| IRS-2010-0038-0001 | IRS | Sales-Based Royalties and Vendor Allowances IRS-2010-0038 | Sales-Based Royalties and Vendor Allowances | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-12-17T05:00:00Z | 2010 | 12 | 2010-12-17T05:00:00Z | 2011-03-18T03:59:59Z | 2022-02-25T17:25:36Z | 2010-31597 | 0 | 0 | 0900006480bb9234 |
| IRS-2010-0030-0007 | IRS | Requirement of a Statement Disclosing Uncertain Tax Positions IRS-2010-0030 | Requirement of a Statement Disclosing Uncertain Tax Positions | Rule | 2010-12-15T05:00:00Z | 2010 | 12 | 2010-12-15T05:00:00Z | 2014-01-17T21:37:46Z | 2010-31576 | 0 | 0 | 0900006480bb6fac | ||
| IRS-2008-0083-0005 | IRS | Farmer & Fisherman Income Averaging IRS-2008-0083 | Farmerand Fisherman Income Averaging | Rule | 2010-12-15T05:00:00Z | 2010 | 12 | 2010-12-15T05:00:00Z | 2014-01-17T21:37:36Z | 2010-31497 | 0 | 0 | 0900006480bb70be | ||
| IRS-2010-0034-0002 | IRS | Specified Tax Return Preparers Required to File Individual Income Tax Returns Using MagneticMedia IRS-2010-0034 | Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media: Correction | Proposed Rule | 2010-12-10T05:00:00Z | 2010 | 12 | 2010-12-10T05:00:00Z | 2014-01-17T21:37:46Z | 2010-31028 | 0 | 0 | 0900006480bb3963 | ||
| IRS-2010-0036-0001 | IRS | User Fees Relating to Enrollment, Registered Tax Return Preparers, and Continuing Education Programs IRS-2010-0036 | User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-12-10T05:00:00Z | 2010 | 12 | 2010-12-10T05:00:00Z | 2011-01-11T04:59:59Z | 2024-11-07T22:28:26Z | 2010-31033 | 1 | 0 | 0900006480bb3880 |
| IRS-2010-0035-0001 | IRS | Source of Income from Qualified Fails Charges IRS-2010-0035 | Source of Income from Qualified Fails Charges | Rule | 2010-12-08T05:00:00Z | 2010 | 12 | 2010-12-08T05:00:00Z | 2014-01-17T21:37:36Z | 2010-30895 | 0 | 0 | 0900006480bb1ee2 | ||
| IRS-2010-0035-0002 | IRS | Source of Income from Qualified Fails Charges IRS-2010-0035 | Source of Income From Qualified Fails Charges | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-12-08T05:00:00Z | 2010 | 12 | 2010-12-08T05:00:00Z | 2011-03-09T04:59:59Z | 2024-11-07T22:26:54Z | 2010-30896 | 1 | 0 | 0900006480bb1ef6 |
| IRS-2010-0026-0035 | IRS | Electronic Funds Transfer of Depository Taxes: Public Hearing IRS-2010-0026 | Electronic Funds Transfer of Depository Taxes | Rule | 2010-12-07T05:00:00Z | 2010 | 12 | 2010-12-07T05:00:00Z | 2014-01-18T17:19:13Z | 2010-30526 | 0 | 0 | 0900006480bb0c5d | ||
| IRS-2009-0037-0045 | IRS | Basis Reporting by Securities Brokers & Basis Determination for Stock IRS-2009-0037 | Basis Reporting by Securities Brokers and Basis Determination for Stock | Rule | 2010-12-07T05:00:00Z | 2010 | 12 | 2010-12-07T05:00:00Z | 2014-01-18T17:19:13Z | C1-2010-25504 | 0 | 0 | 0900006480bb0bff | ||
| IRS-2010-0034-0001 | IRS | Specified Tax Return Preparers Required to File Individual Income Tax Returns Using MagneticMedia IRS-2010-0034 | Specified Tax Return Preparers Required to File Individual Income Tax Returns Using MagneticMedia | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-12-03T05:00:00Z | 2010 | 12 | 2010-12-03T05:00:00Z | 2011-01-04T04:59:59Z | 2024-11-07T22:26:24Z | 2010-30500 | 1 | 0 | 0900006480bad69d |
| IRS-2010-0010-0953 | IRS | Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Afforable Care Act IRS-2010-0010 | Group Health Plans and Health Insurance Coverage: Status as a Grandfathered Health Plan Under the Patient Protection and AffordableCare Act | Rule | 2010-11-17T05:00:00Z | 2010 | 11 | 2010-11-17T05:00:00Z | 2010-12-18T04:59:59Z | 2014-01-18T19:36:36Z | 2010-28861 | 0 | 0 | 0900006480b954c1 | |
| IRS-2010-0010-0954 | IRS | Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Afforable Care Act IRS-2010-0010 | Group Health Plans and Health Insurance Coverage Rules Relating: Status as a Grandfathered Health Plan under the Patient Protection andAffordable Care Act | Proposed Rule | 2010-11-17T05:00:00Z | 2010 | 11 | 2010-11-17T05:00:00Z | 2010-12-18T04:59:59Z | 2014-01-18T19:37:54Z | 2010-28866 | 0 | 0 | 0900006480b954ab | |
| IRS-2007-0061-0006 | IRS | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts IRS-2007-0061 | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts: Correction | Rule | 2010-10-26T04:00:00Z | 2010 | 10 | 2010-10-26T04:00:00Z | 2014-01-18T17:10:43Z | 2010-26979 | 0 | 0 | 0900006480b77608 | ||
| IRS-2007-0061-0005 | IRS | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts IRS-2007-0061 | Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts: Correction | Rule | 2010-10-26T04:00:00Z | 2010 | 10 | 2010-10-26T04:00:00Z | 2014-01-18T17:12:06Z | 2010-26980 | 0 | 0 | 0900006480b77557 | ||
| IRS-2010-0032-0001 | IRS | Additional Rules Regarding Hybrid Retirement Plans IRS-2010-0032 | Additional Rules Regarding Hybrid Retirement Plans | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-10-19T04:00:00Z | 2010 | 10 | 2010-10-19T04:00:00Z | 2011-01-13T04:59:59Z | 2022-02-25T17:10:37Z | 2010-25942 | 0 | 0 | 0900006480b72988 |
| IRS-2008-0002-0038 | IRS | Hybrid retirement plans IRS-2008-0002 | Hybrid Retirement Plans | Rule | 2010-10-19T04:00:00Z | 2010 | 10 | 2010-10-19T04:00:00Z | 2014-01-18T17:11:24Z | 2010-25941 | 0 | 0 | 0900006480b72985 | ||
| IRS-2009-0037-0044 | IRS | Basis Reporting by Securities Brokers & Basis Determination for Stock IRS-2009-0037 | Basis Reporting by Securities Brokers and Basis Determination for Stock | Rule | 2010-10-18T04:00:00Z | 2010 | 10 | 2010-10-18T04:00:00Z | 2014-01-17T21:37:45Z | 2010-25504 | 0 | 0 | 0900006480b71d9a | ||
| IRS-2007-0082-0013 | IRS | Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 | Exclusions From Gross Income of Foreign Corporations; Correction | Rule | 2010-10-15T04:00:00Z | 2010 | 10 | 2010-10-15T04:00:00Z | 2014-01-18T17:18:17Z | 2010-25950 | 0 | 0 | 0900006480b7011a | ||
| IRS-2010-0022-0815 | IRS | User Fees Relating to Enrollment and Preparer Tax Identification Numbers IRS-2010-0022 | User Fees Relating to Enrollment and Preparer Tax Identification Numbers | Rule | 2010-09-30T04:00:00Z | 2010 | 9 | 2010-09-30T04:00:00Z | 2014-01-18T17:07:47Z | 2010-24652 | 0 | 0 | 0900006480b63864 | ||
| IRS-2010-0009-0292 | IRS | Furnishing Identifying Number of Tax Return Preparer IRS-2010-0009 | Furnishing Identifying Number of Tax Return Preparer | Rule | 2010-09-30T04:00:00Z | 2010 | 9 | 2010-09-30T04:00:00Z | 2014-01-18T17:09:59Z | 2010-24653 | 0 | 0 | 0900006480b638f6 | ||
| IRS-2010-0030-0003 | IRS | Requirement of a Statement Disclosing Uncertain Tax Positions IRS-2010-0030 | Requirements of a Statement Disclosing Uncertain Tax Positions; Correction | Proposed Rule | 2010-09-30T04:00:00Z | 2010 | 9 | 2010-09-30T04:00:00Z | 2014-01-18T17:09:59Z | 2010-24488 | 0 | 0 | 0900006480b6416f | ||
| IRS-2010-0026-0033 | IRS | Electronic Funds Transfer of Depository Taxes: Public Hearing IRS-2010-0026 | Electronic Funds Transfers of Depository Taxes: Hearing Cancellation | Proposed Rule | 2010-09-27T04:00:00Z | 2010 | 9 | 2010-09-27T04:00:00Z | 2014-01-18T19:28:35Z | 2010-24155 | 0 | 0 | 0900006480b60b0e | ||
| IRS-2010-0025-0005 | IRS | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction | Rule | 2010-09-20T04:00:00Z | 2010 | 9 | 2010-09-20T04:00:00Z | 2014-01-17T21:35:18Z | C1-2010-20060 | 0 | 0 | 0900006480b532fb | ||
| IRS-2007-0082-0012 | IRS | Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 | Exclusions from Gross Income of Foreign Corporations | Rule | 2010-09-17T04:00:00Z | 2010 | 9 | 2010-09-17T04:00:00Z | 2014-01-18T19:33:15Z | 2010-23185 | 0 | 0 | 0900006480b51e0e | ||
| IRS-2010-0025-0003 | IRS | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations, etc.; Correction | Rule | 2010-09-14T04:00:00Z | 2010 | 9 | 2010-09-14T04:00:00Z | 2014-01-18T17:11:28Z | 2010-22792 | 0 | 0 | 0900006480b4ea09 | ||
| IRS-2010-0031-0001 | IRS | Series LLCs and Cell Companies IRS-2010-0031 | Series LLCs and Cell Companies | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-09-14T04:00:00Z | 2010 | 9 | 2010-09-14T04:00:00Z | 2010-12-14T04:59:59Z | 2022-02-25T17:06:13Z | 2010-22793 | 0 | 0 | 0900006480b4ea3f |
| IRS-2010-0025-0004 | IRS | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations, etc.; Correction | Proposed Rule | 2010-09-14T04:00:00Z | 2010 | 9 | 2010-09-14T04:00:00Z | 2014-01-18T17:12:09Z | 2010-22791 | 0 | 0 | 0900006480b4ea28 | ||
| IRS-2010-0030-0001 | IRS | Requirement of a Statement Disclosing Uncertain Tax Positions IRS-2010-0030 | Requirement of a Statement Disclosing Uncertain Tax Positions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-09-09T04:00:00Z | 2010 | 9 | 2010-09-09T04:00:00Z | 2010-10-13T03:59:59Z | 2024-11-12T04:56:48Z | 2010-22624 | 1 | 0 | 0900006480b49afa |
| IRS-2009-0015-0006 | 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: Withdrawal | Proposed Rule | 2010-09-08T04:00:00Z | 2010 | 9 | 2010-09-08T04:00:00Z | 2014-01-18T19:43:56Z | 2010-22239 | 0 | 0 | 0900006480b481c7 | ||
| IRS-2010-0028-0001 | IRS | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities IRS-2010-0028 | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, etc. | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-08-26T04:00:00Z | 2010 | 8 | 2010-08-26T04:00:00Z | 2010-11-25T04:59:59Z | 2022-02-25T16:58:36Z | 2010-21047 | 0 | 0 | 0900006480b3b369 |
| IRS-2010-0026-0016 | IRS | Electronic Funds Transfer of Depository Taxes: Public Hearing IRS-2010-0026 | Electronic Funds Transfer of Depository Taxes; Correction | Proposed Rule | 2010-08-26T04:00:00Z | 2010 | 8 | 2010-08-26T04:00:00Z | 2010-09-22T03:59:59Z | 2014-01-18T16:58:05Z | 2010-21257 | 0 | 0 | 0900006480b3b3d3 | |
| IRS-2010-0028-0002 | IRS | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities IRS-2010-0028 | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, etc. | Rule | 2010-08-26T04:00:00Z | 2010 | 8 | 2010-08-26T04:00:00Z | 2014-01-18T16:57:33Z | 2010-21049 | 0 | 0 | 0900006480b3b42d | ||
| IRS-2007-0086-0007 | IRS | Qualified Zones - Academy Bonds: Obligations of States and Political Subdivisions IRS-2007-0086 | Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction | Rule | 2010-08-25T04:00:00Z | 2010 | 8 | 2010-08-25T04:00:00Z | 2014-01-18T19:27:20Z | C1-2010-21045 | 0 | 0 | 0900006480b3a52c | ||
| IRS-2007-0086-0008 | IRS | Qualified Zones - Academy Bonds: Obligations of States and Political Subdivisions IRS-2007-0086 | Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction | Rule | 2010-08-25T04:00:00Z | 2010 | 8 | 2010-08-25T04:00:00Z | 2014-01-18T19:32:34Z | C1-2010-21046 | 0 | 0 | 0900006480b39c6d | ||
| IRS-2008-0007-0008 | IRS | Limitations on Setoffs under Sections 6402 and 6411 IRS-2008-0007 | Clarification to Section 6411 Regulations | Rule | 2010-08-24T04:00:00Z | 2010 | 8 | 2010-08-24T04:00:00Z | 2014-01-18T19:42:37Z | 2010-20916 | 0 | 0 | 0900006480b38b7a | ||
| IRS-2010-0026-0001 | IRS | Electronic Funds Transfer of Depository Taxes: Public Hearing IRS-2010-0026 | Electronic Funds Transfer of Depository Taxes: Public Hearing | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-08-23T04:00:00Z | 2010 | 8 | 2010-08-23T04:00:00Z | 2010-09-23T03:59:59Z | 2022-02-25T16:52:42Z | 2010-20737 | 0 | 0 | 0900006480b37ba6 |
| IRS-2010-0012-0004 | IRS | Modifications of Debt Instruments IRS-2010-0012 | Modifications of Debt Instruments; Hearing Cancellation | Proposed Rule | 2010-08-20T04:00:00Z | 2010 | 8 | 2010-08-20T04:00:00Z | 2014-01-18T17:02:42Z | 2010-20743 | 0 | 0 | 0900006480b362e9 | ||
| IRS-2009-0032-0035 | 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 | Rule | 2010-08-16T04:00:00Z | 2010 | 8 | 2010-08-16T04:00:00Z | 2014-01-18T16:58:38Z | 2010-20200 | 0 | 0 | 0900006480b31799 | ||
| IRS-2010-0024-0002 | IRS | APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 | Application of Section 108(i) to Partnerships and S Corporations | Rule | 2010-08-13T04:00:00Z | 2010 | 8 | 2010-08-13T04:00:00Z | 2014-01-18T16:58:38Z | 2010-20058 | 0 | 0 | 0900006480b2f890 | ||
| IRS-2010-0025-0001 | IRS | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions | Rule | 2010-08-13T04:00:00Z | 2010 | 8 | 2010-08-13T04:00:00Z | 2014-01-18T16:58:37Z | 2010-20060 | 0 | 0 | 0900006480b2f7fb | ||
| IRS-2010-0024-0001 | IRS | APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 | Application of Section 108(i) to Partnerships and S Corporations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-08-13T04:00:00Z | 2010 | 8 | 2010-08-13T04:00:00Z | 2010-11-13T04:59:59Z | 2022-02-25T16:49:48Z | 2010-20061 | 0 | 0 | 0900006480b2f88c |
| IRS-2010-0025-0002 | IRS | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 | Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-08-13T04:00:00Z | 2010 | 8 | 2010-08-13T04:00:00Z | 2010-11-13T04:59:59Z | 2022-02-25T16:50:41Z | 2010-20059 | 0 | 0 | 0900006480b2f803 |
| IRS-2010-0022-0115 | IRS | User Fees Relating to Enrollment and Preparer Tax Identification Numbers IRS-2010-0022 | User Fees Relating to Enrollment and Preparer Tax Identification Numbers; Correction | Proposed Rule | 2010-08-12T04:00:00Z | 2010 | 8 | 2010-08-12T04:00:00Z | 2014-01-18T16:58:03Z | 2010-19881 | 0 | 0 | 0900006480b2ef3c | ||
| IRS-2010-0016-0002 | IRS | Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements: ProhibitedTax Shelter Transactions; Return and Time for Filing IRS-2010-0016 | Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, etc.; Corrections | Rule | 2010-08-04T04:00:00Z | 2010 | 8 | 2010-08-04T04:00:00Z | 2014-01-18T16:58:01Z | 2010-19097 | 0 | 0 | 0900006480b28d65 | ||
| IRS-2010-0027-0001 | IRS | Extended Carryback of Losses to or from Consolidated Groups: Correction IRS-2010-0027 | Extended Carryback of Losses to or from Consolidated Groups: Correction | Rule | Final Rule | 2010-07-30T04:00:00Z | 2010 | 7 | 2010-07-30T04:00:00Z | 2024-11-07T22:23:07Z | 2010-18677 | 1 | 0 | 0900006480b247a8 | |
| IRS-2007-0086-0009 | IRS | Qualified Zones - Academy Bonds: Obligations of States and Political Subdivisions IRS-2007-0086 | Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions | Rule | 2010-07-30T04:00:00Z | 2010 | 7 | 2010-07-30T04:00:00Z | 2014-01-17T21:33:33Z | 2010-18678 | 0 | 0 | 0900006480b246f6 | ||
| IRS-2007-0105-0007 | IRS | Guidance under section 382, including regulations regarding built-in items under section 382(h)(6). Built-in items under section 382(h)(6) were previously addressed in Notice 2003-65. IRS-2007-0105 | Build-in Gains and Losses Under Section 382(h); Correction | Rule | 2010-07-28T04:00:00Z | 2010 | 7 | 2010-07-28T04:00:00Z | 2014-01-18T16:58:00Z | 2010-18270 | 0 | 0 | 0900006480b22537 | ||
| IRS-2010-0022-0001 | IRS | User Fees Relating to Enrollment and Preparer Tax Identification Numbers IRS-2010-0022 | User Fees Relating to Enrollment and Preparer Tax Identification Numbers | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-07-23T04:00:00Z | 2010 | 7 | 2010-07-23T04:00:00Z | 2010-08-24T03:59:59Z | 2024-11-07T22:24:25Z | 2010-18198 | 1 | 0 | 0900006480b1fd9e |
| IRS-2010-0021-0001 | IRS | Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes under the Patient Protection and Affordable Care Act IRS-2010-0021 | Group Health Plans and Health Insurance Issuers: Internal Claims and Appeals and External Review Processes under the Patient Protection and Affordable Care Act | Rule | 2010-07-23T04:00:00Z | 2010 | 7 | 2010-07-23T04:00:00Z | 2010-09-22T03:59:59Z | 2014-01-18T16:57:59Z | 2010-18043 | 0 | 0 | 0900006480b1f89d | |
| IRS-2010-0021-0002 | IRS | Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes under the Patient Protection and Affordable Care Act IRS-2010-0021 | Requirements for Group Health Plans and Health Insurance Issuers: | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-07-23T04:00:00Z | 2010 | 7 | 2010-07-23T04:00:00Z | 2010-10-22T03:59:59Z | 2024-11-07T22:24:20Z | 2010-18050 | 1 | 0 | 0900006480b1fd35 |
| IRS-2010-0017-0001 | IRS | Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the PatientProtection and Affordable Care Act IRS-2010-0017 | Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the PatientProtection and Affordable Care Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-07-19T04:00:00Z | 2010 | 7 | 2010-07-19T04:00:00Z | 2010-10-19T03:59:59Z | 2024-11-07T22:22:04Z | 2010-17243 | 1 | 0 | 0900006480b1c6c5 |
| IRS-2010-0017-0002 | IRS | Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the PatientProtection and Affordable Care Act IRS-2010-0017 | Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services; etc. | Rule | 2010-07-19T04:00:00Z | 2010 | 7 | 2010-07-19T04:00:00Z | 2010-09-18T03:59:59Z | 2014-01-17T21:33:30Z | 2010-17242 | 0 | 0 | 0900006480b1c685 | |
| IRS-2010-0016-0001 | IRS | Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements: ProhibitedTax Shelter Transactions; Return and Time for Filing IRS-2010-0016 | Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements: ProhibitedTax Shelter Transactions; Return and Time for Filing | Rule | 2010-07-06T04:00:00Z | 2010 | 7 | 2010-07-06T04:00:00Z | 2014-01-17T21:33:28Z | 2010-16237 | 0 | 0 | 0900006480b138f4 | ||
| IRS-2010-0015-0001 | IRS | Requirements for Group Health Plans and Health Insurance Issuers under the Patient Protection and Affordable Care Act IRS-2010-0015 | Requirements for Group Health Plans and Health Insurance Issuers under the Patient Protection and Affordable Care Act: | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-06-28T04:00:00Z | 2010 | 6 | 2010-06-28T04:00:00Z | 2010-09-28T03:59:59Z | 2024-11-07T22:23:15Z | 2010-15277 | 1 | 0 | 0900006480b0ba7c |
| IRS-2010-0015-0002 | IRS | Requirements for Group Health Plans and Health Insurance Issuers under the Patient Protection and Affordable Care Act IRS-2010-0015 | Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and PatientProtections | Rule | 2010-06-28T04:00:00Z | 2010 | 6 | 2010-06-28T04:00:00Z | 2010-08-28T03:59:59Z | 2014-01-17T21:33:27Z | 2010-15278 | 0 | 0 | 0900006480b0b9be | |
| IRS-2010-0014-0001 | IRS | Extended Carryback of Losses to or From a Consolidated Group IRS-2010-0014 | Extended Carryback of Losses to or from a Consolidated Group | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-06-23T04:00:00Z | 2010 | 6 | 2010-06-23T04:00:00Z | 2010-09-22T03:59:59Z | 2024-11-07T22:20:25Z | 2010-15086 | 1 | 0 | 0900006480b08892 |
| IRS-2010-0014-0002 | IRS | Extended Carryback of Losses to or From a Consolidated Group IRS-2010-0014 | Extended Carryback of Losses to or from a Consolidated Group | Rule | 2010-06-23T04:00:00Z | 2010 | 6 | 2010-06-23T04:00:00Z | 2014-01-17T21:33:27Z | 2010-15087 | 0 | 0 | 0900006480b08a5e | ||
| IRS-2010-0010-0001 | IRS | Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Afforable Care Act IRS-2010-0010 | Group Health Plans and Health Insurance Coverage: Interim Final Rules for Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act | Rule | Final Rule | 2010-06-17T04:00:00Z | 2010 | 6 | 2010-06-17T04:00:00Z | 2010-08-17T03:59:59Z | 2014-12-12T03:06:42Z | 2010-14488 | 0 | 0 | 0900006480b03a71 |
| IRS-2010-0010-0002 | IRS | Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Afforable Care Act IRS-2010-0010 | Group Health Plans and Health Insurance Coverage: Status as Grandfathered Health Plan under the Patient Protection and Affordable Care Act; Cross-Reference | Proposed Rule | ANPRM | 2010-06-17T04:00:00Z | 2010 | 6 | 2010-06-17T04:00:00Z | 2010-09-16T03:59:59Z | 2024-11-07T22:23:49Z | 2010-14487 | 1 | 0 | 0900006480b03a8f |
| IRS-2007-0070-0008 | IRS | Application of Section 6404(g) of the Internal Revenue Code Suspension Provisions IRS-2007-0070 | Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code | Rule | 2010-06-16T04:00:00Z | 2010 | 6 | 2010-06-16T04:00:00Z | 2014-01-17T21:33:10Z | 2010-14536 | 0 | 0 | 0900006480b02bb5 | ||
| IRS-2007-0105-0006 | IRS | Guidance under section 382, including regulations regarding built-in items under section 382(h)(6). Built-in items under section 382(h)(6) were previously addressed in Notice 2003-65. IRS-2007-0105 | Built-in Gains and Losses under Section 382(h) | Rule | 2010-06-16T04:00:00Z | 2010 | 6 | 2010-06-16T04:00:00Z | 2014-01-17T21:33:09Z | 2010-14431 | 0 | 0 | 0900006480b02b72 | ||
| IRS-2010-0013-0001 | IRS | Indoor Tanning Services; Cosmetic Services; Excise Taxes IRS-2010-0013 | Indoor Tanning Services; Cosmetic Services; Excise Taxes | Proposed Rule | NPRM | 2010-06-15T04:00:00Z | 2010 | 6 | 2010-06-15T04:00:00Z | 2010-09-14T03:59:59Z | 2024-11-07T22:18:21Z | 2010-14396 | 1 | 0 | 0900006480b01bf9 |
| IRS-2010-0013-0002 | IRS | Indoor Tanning Services; Cosmetic Services; Excise Taxes IRS-2010-0013 | Indoor Tanning Services; Cosmetic Services; Excise Taxes | Rule | 2010-06-15T04:00:00Z | 2010 | 6 | 2010-06-15T04:00:00Z | 2014-01-17T21:33:09Z | 2010-14398 | 0 | 0 | 0900006480b0292b | ||
| IRS-2008-0022-0002 | IRS | Contributed Property IRS-2008-0022 | Contributed Property | Rule | 2010-06-09T04:00:00Z | 2010 | 6 | 2010-06-09T04:00:00Z | 2014-01-17T21:33:08Z | 2010-13790 | 0 | 0 | 0900006480afeb7c | ||
| IRS-2010-0012-0001 | IRS | Modifications of Debt Instruments IRS-2010-0012 | Modifications of Debt Instruments | Proposed Rule | NPRM | 2010-06-04T04:00:00Z | 2010 | 6 | 2010-06-04T04:00:00Z | 2010-08-04T03:59:59Z | 2024-11-07T22:16:32Z | 2010-13492 | 1 | 0 | 0900006480afbbc9 |
| IRS-2008-0071-0011 | IRS | Qualified Nonpersonal Use Vehicles IRS-2008-0071 | Qualified Nonpersonal Use Vehicles | Rule | Final Rule | 2010-05-19T04:00:00Z | 2010 | 5 | 2010-05-19T04:00:00Z | 2011-06-11T16:33:55Z | 2010-11767 | 0 | 0 | 0900006480af0a4a | |
| IRS-2008-0004-0014 | IRS | Diversification Requirements for Certain Defined Contribution Plans IRS-2008-0004 | Diversification Requirements for Certain Defined Contribution Plans | Rule | Final Rule | 2010-05-19T04:00:00Z | 2010 | 5 | 2010-05-19T04:00:00Z | 2011-06-11T16:33:10Z | 2010-11924 | 0 | 0 | 0900006480af096d | |
| IRS-2010-0011-0002 | IRS | Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act IRS-2010-0011 | Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26, etc. | Rule | Final Rule | 2010-05-13T04:00:00Z | 2010 | 5 | 2010-05-13T04:00:00Z | 2010-08-12T03:59:59Z | 2011-06-11T16:34:52Z | 2010-11391 | 0 | 0 | 0900006480aecb38 |
| IRS-2010-0011-0001 | IRS | Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act IRS-2010-0011 | Group Health Plans and Health Insurance Issuers Providing DependentCoverage of Children to Age 26, etc. | Proposed Rule | NPRM | 2010-05-13T04:00:00Z | 2010 | 5 | 2010-05-13T04:00:00Z | 2010-08-12T03:59:59Z | 2024-11-12T04:52:19Z | 2010-11393 | 1 | 0 | 0900006480aecb1b |
| IRS-2007-0072-0008 | IRS | Section 6011 Regulations IRS-2007-0072 | AJCA Modifications to the Section 6011 Regulations; Correction | Rule | Final Rule | 2010-05-11T04:00:00Z | 2010 | 5 | 2010-05-11T04:00:00Z | 2011-06-11T16:32:30Z | 2010-11079 | 0 | 0 | 0900006480aeb18d | |
| IRS-2007-0072-0007 | IRS | Section 6011 Regulations IRS-2007-0072 | AJCA Modifications to the Section 6011 Regulations; Correction | Rule | Final Rule | 2010-05-11T04:00:00Z | 2010 | 5 | 2010-05-11T04:00:00Z | 2011-06-11T16:32:30Z | 2010-11078 | 0 | 0 | 0900006480aeb15d | |
| IRS-2010-0009-0122 | IRS | Furnishing Identifying Number of Tax Return Preparer IRS-2010-0009 | Furnishing Identifying Number of Tax Return Preparer; Hearing | Proposed Rule | NPRM | 2010-04-22T04:00:00Z | 2010 | 4 | 2010-04-22T04:00:00Z | 2010-04-30T03:59:59Z | 2011-06-11T16:34:50Z | 2010-09338 | 0 | 0 | 0900006480add06c |
| IRS-2010-0033-0001 | IRS | Medical Loss Ratios; Request for Comments Regarding Section 2718 of the Public Health Service Act IRS-2010-0033 | Medical Loss Ratios; Request for Comments Regarding Section 2718 of the Public Health Service Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-04-14T04:00:00Z | 2010 | 4 | 2010-04-14T04:00:00Z | 2010-05-15T03:59:59Z | 2024-11-07T22:14:38Z | 2010-08599 | 1 | 0 | 0900006480ad7201 |
| IRS-2008-0068-0009 | IRS | Travel Expenses of State Legislators IRS-2008-0068 | Travel Expenses of State Legislators | Rule | Final Rule | 2010-04-08T04:00:00Z | 2010 | 4 | 2010-04-08T04:00:00Z | 2011-06-11T16:33:54Z | 2010-07932 | 0 | 0 | 0900006480ad28af | |
| IRS-2008-0009-0010 | IRS | Employment Tax Adjustments IRS-2008-0009 | Employment Taxes and Collection of Income Tax at Source; CFR Correction | Rule | Final Rule | 2010-03-30T04:00:00Z | 2010 | 3 | 2010-03-30T04:00:00Z | 2010-03-30T16:16:43Z | 2010-07093 | 0 | 0 | 0900006480acc262 | |
| IRS-2007-0082-0011 | IRS | Exclusions from Gross Income of Foreign Corporations IRS-2007-0082 | Exclusions From Gross Income of Foreign Corporations; CFR Correction | Rule | 2010-03-30T04:00:00Z | 2010 | 3 | 2010-03-30T04:00:00Z | 2014-01-18T19:26:57Z | 2010-07092 | 0 | 0 | 0900006480acc1a6 | ||
| IRS-2008-0006-0043 | IRS | Consolidated Returns; Intercompany Obligations IRS-2008-0006 | Consolidated Returns; Intercompany Obligations; CFR Correction | Rule | Final Rule | 2010-03-30T04:00:00Z | 2010 | 3 | 2010-03-30T04:00:00Z | 2010-03-30T15:47:25Z | 2010-07094 | 0 | 0 | 0900006480acc212 | |
| IRS-2010-0009-0001 | IRS | Furnishing Identifying Number of Tax Return Preparer IRS-2010-0009 | Furnishing Identifying Number of Tax Return Preparer | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2010-03-26T04:00:00Z | 2010 | 3 | 2010-03-26T04:00:00Z | 2010-04-27T03:59:59Z | 2024-11-07T22:17:41Z | 2010-06867 | 1 | 0 | 0900006480ac93b9 |
| IRS-2008-0023-0004 | IRS | Treatment of Overall Foreign and Domestic Losses IRS-2008-0023 | Treatment of Overall Foreign and Domestic Losses; CFR Correction | Rule | Final Rule | 2010-03-23T04:00:00Z | 2010 | 3 | 2010-03-23T04:00:00Z | 2010-03-24T18:46:35Z | 2010-06462 | 0 | 0 | 0900006480ac61c5 | |
| IRS-2009-0026-0005 | 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 | 2010-03-23T04:00:00Z | 2010 | 3 | 2010-03-23T04:00:00Z | 2010-03-24T18:37:22Z | 2010-06463 | 0 | 0 | 0900006480ac60e4 | |
| IRS-2007-0020-0013 | IRS | Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 | Unified Rule for Loss on Subsidiary Stock; Correction | Rule | Final Rule | 2010-03-05T05:00:00Z | 2010 | 3 | 2010-03-05T05:00:00Z | 2014-01-17T21:32:55Z | 2010-04756 | 0 | 0 | 0900006480ab5f79 | |
| IRS-2009-0031-0004 | 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: Hearing Cancellation | Proposed Rule | NPRM | 2010-03-01T05:00:00Z | 2010 | 3 | 2010-03-01T05:00:00Z | 2011-06-11T16:34:43Z | 2010-04122 | 0 | 0 | 0900006480ab0d04 | |
| IRS-2009-0031-0005 | IRS | Regulations Under Section 7430 Regarding Miscellaneous Changes Made by TRA 97 and RRA 98 IRS-2009-0031 | Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions; Hearing | Proposed Rule | NPRM | 2010-03-01T05:00:00Z | 2010 | 3 | 2010-03-01T05:00:00Z | 2011-06-11T16:34:43Z | 2010-04121 | 0 | 0 | 0900006480ab0d18 | |
| IRS-2010-0007-0002 | IRS | Reduced 2009 Estimated Income Tax Payments for Individulas With Small Business Income IRS-2010-0007 | Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income | Proposed Rule | NPRM | 2010-03-01T05:00:00Z | 2010 | 3 | 2010-03-01T05:00:00Z | 2010-06-02T03:59:59Z | 2024-11-07T22:16:19Z | 2010-04125 | 1 | 0 | 0900006480ab0d39 |
| IRS-2010-0007-0001 | IRS | Reduced 2009 Estimated Income Tax Payments for Individulas With Small Business Income IRS-2010-0007 | Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income | Rule | Final Rule | 2010-03-01T05:00:00Z | 2010 | 3 | 2010-03-01T05:00:00Z | 2011-06-11T16:34:50Z | 2010-04126 | 0 | 0 | 0900006480ab0ca3 | |
| IRS-2009-0039-0003 | 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; Correction | Rule | 2010-02-26T05:00:00Z | 2010 | 2 | 2010-02-26T05:00:00Z | 2011-06-11T16:34:47Z | 2010-03927 | 0 | 0 | 0900006480aaf3a4 | ||
| IRS-2009-0037-0020 | IRS | Basis Reporting by Securities Brokers & Basis Determination for Stock IRS-2009-0037 | Basis Reporting by Securities Brokers and Basis Determination for Stock; Correction | Proposed Rule | NPRM | 2010-02-08T05:00:00Z | 2010 | 2 | 2010-02-08T05:00:00Z | 2011-06-11T16:34:45Z | C1-2009-29855 | 0 | 0 | 0900006480a8fa6b | |
| IRS-2010-0001-0005 | IRS | Amendments to the Section 7216 Regulations - Disclosure or Use of Information by Preparers of Returns IRS-2010-0001 | Amendments to the Section 7216 Regulations: Disclosure or Use of Information by Preparers of Returns; Correction | Rule | Final Rule | 2010-02-08T05:00:00Z | 2010 | 2 | 2010-02-08T05:00:00Z | 2011-06-11T16:34:48Z | 2010-02611 | 0 | 0 | 0900006480a8fac5 | |
| IRS-2009-0008-0119 | IRS | Request for Information for Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRS-2009-0008 | Regulations Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 | Proposed Rule | NPRM | 2010-02-02T05:00:00Z | 2010 | 2 | 2010-02-02T05:00:00Z | 2010-05-04T03:59:59Z | 2011-06-11T16:34:28Z | 2010-02166 | 0 | 0 | 0900006480a89828 |
| IRS-2010-0006-0001 | IRS | Request for Information Regarding Lifetime Income Options for Participants & Beneficiaries in Retirement Plans IRS-2010-0006 | Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plans | Proposed Rule | NPRM | 2010-02-02T05:00:00Z | 2010 | 2 | 2010-02-02T05:00:00Z | 2010-05-04T03:59:59Z | 2022-02-25T15:29:24Z | 2010-02028 | 0 | 0 | 0900006480a898af |
| IRS-2009-0008-0120 | IRS | Request for Information for Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 IRS-2009-0008 | Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 | Rule | Final Rule | 2010-02-02T05:00:00Z | 2010 | 2 | 2010-02-02T05:00:00Z | 2010-05-04T03:59:59Z | 2011-06-11T16:34:27Z | 2010-02167 | 0 | 0 | 0900006480a89877 |
| IRS-2009-0037-0003 | IRS | Basis Reporting by Securities Brokers & Basis Determination for Stock IRS-2009-0037 | Basis Reporting by Securities Brokers and Basis Determination for Stock; Correction | Proposed Rule | NPRM | 2010-01-22T05:00:00Z | 2010 | 1 | 2010-01-22T05:00:00Z | 2011-06-11T16:34:45Z | 2010-01122 | 0 | 0 | 0900006480a81fc6 | |
| IRS-2009-0038-0002 | 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); Correction | Rule | Final Rule | 2010-01-20T05:00:00Z | 2010 | 1 | 2010-01-20T05:00:00Z | 2011-06-11T16:34:47Z | 2010-00869 | 0 | 0 | 0900006480a80382 | |
| IRS-2009-0038-0003 | 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); Correction | Rule | Final Rule | 2010-01-20T05:00:00Z | 2010 | 1 | 2010-01-20T05:00:00Z | 2011-06-11T16:34:46Z | 2010-00866 | 0 | 0 | 0900006480a80384 |
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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;