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

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174 rows where agency_id = "IRS" and posted_year = 2011 sorted by posted_date descending

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document_type 2

  • Rule 95
  • Proposed Rule 79

posted_year 1

  • 2011 · 174 ✖

agency_id 1

  • IRS · 174 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2007-0114-0037 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance Regarding Deduction and Capitalization ofExpenditures Related to Tangible Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-12-27T05:00:00Z 2011 12 2011-12-27T05:00:00Z 2012-03-27T03:59:59Z 2024-11-11T21:36:13Z 2011-32246 1 0 0900006480f89838
IRS-2007-0114-0036 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property Rule Temporary Rule 2011-12-27T05:00:00Z 2011 12 2011-12-27T05:00:00Z   2014-01-17T21:41:15Z 2011-32024 0 0 0900006480f8981f
IRS-2011-0050-0001 IRS Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method IRS-2011-0050 Use of Differential Income Stream as Application of Income Method and as Consideration in Assessing Best Method Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-12-23T05:00:00Z 2011 12 2011-12-23T05:00:00Z 2012-03-23T03:59:59Z 2022-02-23T17:51:21Z 2011-32730 0 0 0900006480f8886f
IRS-2011-0050-0002 IRS Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method IRS-2011-0050 Use of Differential Income Stream as Consideration in Assessing Best Method Rule Final Rule 2011-12-23T05:00:00Z 2011 12 2011-12-23T05:00:00Z   2014-01-18T16:58:31Z 2011-32728 0 0 0900006480f888be
IRS-2007-0046-0021 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 Cost Sharing Arrangement Rule Final Rule 2011-12-22T05:00:00Z 2011 12 2011-12-22T05:00:00Z   2014-01-17T21:20:31Z 2011-32458 0 0 0900006480f87c2d
IRS-2011-0032-0014 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties under Section 6695 Rule Final Rule 2011-12-20T05:00:00Z 2011 12 2011-12-20T05:00:00Z   2014-01-18T18:21:37Z 2011-32487 0 0 0900006480f864f3
IRS-2011-0048-0002 IRS Reporting of Specified Foreign Financial Assets IRS-2011-0048 Reporting of Specified Foreign Financial Assets Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z 2012-02-18T04:59:59Z 2024-11-07T01:39:41Z 2011-32254 1 0 0900006480f85a49
IRS-2008-0085-0006 IRS Guidance Regarding Foreign Base Company Sales Income IRS-2008-0085 Guidance Regarding Foreign Base Company Sales Income Rule Final Rule 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z   2014-01-17T20:37:41Z 2011-32394 0 0 0900006480f85a40
IRS-2007-0103-0003 IRS Guidance under section 368 regarding the measurement of continuity of interest. IRS-2007-0103 Corporate Reorganizations: Guidance on Measurement of Continuity of Interest Rule Final Rule 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z   2014-01-17T20:37:41Z 2011-32078 0 0 0900006480f859ab
IRS-2011-0048-0001 IRS Reporting of Specified Foreign Financial Assets IRS-2011-0048 Reporting of Specified Foreign Financial Assets Rule Temporary Rule 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z   2014-01-17T20:37:41Z 2011-32263 0 0 0900006480f85978
IRS-2011-0049-0001 IRS Corporate Reorganizations: Guidance on Measurement of Continuity of Interest IRS-2011-0049 Corporate Reorganizations: Guidance on Measurement of Continuity of Interest Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-12-19T05:00:00Z 2011 12 2011-12-19T05:00:00Z 2012-03-20T03:59:59Z 2024-11-07T01:39:39Z 2011-32079 1 0 0900006480f85a0d
IRS-2011-0044-0003 IRS Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options IRS-2011-0044 Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options: Correction Proposed Rule Correction 2011-12-16T05:00:00Z 2011 12 2011-12-16T05:00:00Z   2014-01-17T21:41:14Z 2011-32316 0 0 0900006480f846b8
IRS-2007-0098-0039 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 Section 67 Limitations on Estates or Trusts; Correction Proposed Rule Correction 2011-12-16T05:00:00Z 2011 12 2011-12-16T05:00:00Z   2024-11-11T21:36:12Z 2011-32280 1 0 0900006480f84748
IRS-2011-0043-0002 IRS Application of the Segregation Rules to Small Shareholders IRS-2011-0043 Application of Segregation Rules to Small Shareholders: Correction Proposed Rule Correction 2011-12-16T05:00:00Z 2011 12 2011-12-16T05:00:00Z   2014-01-17T21:41:14Z 2011-32313 0 0 0900006480f8467f
IRS-2008-0107-0004 IRS Employers Annual Federal Tax Return and Modifications to the Deposit Rules IRS-2008-0107 Employer's Annual Federal Tax Return and Modifications to Deposit Rules Rule Final Rule 2011-12-14T05:00:00Z 2011 12 2011-12-14T05:00:00Z   2014-01-18T17:22:30Z 2011-32069 0 0 0900006480f82403
IRS-2007-0098-0037 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation Proposed Rule Public Hearing 2011-12-13T05:00:00Z 2011 12 2011-12-13T05:00:00Z   2024-11-11T21:35:49Z 2011-31855 1 0 0900006480f8130f
IRS-2008-0110-0002 IRS Conduit Financing Arrangements IRS-2008-0110 Conduit Financing Arrangements Rule Final Rule 2011-12-09T05:00:00Z 2011 12 2011-12-09T05:00:00Z   2014-01-17T21:19:54Z 2011-31672 0 0 0900006480f7ed19
IRS-2011-0039-0002 IRS Determination of Governmental Plan Status IRS-2011-0039 Determination of Governmental Plan Status; Correction Proposed Rule Correction 2011-12-08T05:00:00Z 2011 12 2011-12-08T05:00:00Z   2014-01-18T15:02:30Z 2011-31464 0 0 0900006480f7df9a
IRS-2011-0040-0002 IRS Indian Tribal Governmental Plans IRS-2011-0040 Indian Tribal Governmental Plans; Correction Proposed Rule Correction 2011-12-08T05:00:00Z 2011 12 2011-12-08T05:00:00Z   2014-01-18T15:03:15Z 2011-31463 0 0 0900006480f7e00f
IRS-2011-0036-0005 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member Federal Insurance Contributions Act and Federal Unemployment Tax Act Exceptions to Disregarded Entities; Correction Rule Correction 2011-12-06T05:00:00Z 2011 12 2011-12-06T05:00:00Z   2014-01-18T16:55:31Z 2011-31182 0 0 0900006480f7c51b
IRS-2011-0047-0001 IRS Treasury Inflation-Protected Securities Issued at a Premium IRS-2011-0047 Treasury Inflation-Protected Securities Issued at a Premium Rule   2011-12-05T05:00:00Z 2011 12 2011-12-05T05:00:00Z   2014-01-18T16:55:30Z 2011-31179 0 0 0900006480f7b5b6
IRS-2008-0098-0008 IRS Target Populations Under Section 45D(e)(2) IRS-2008-0098 Targeted Populations Under Section 45D(e)(2) Rule   2011-12-05T05:00:00Z 2011 12 2011-12-05T05:00:00Z   2014-01-18T16:55:30Z 2011-31169 0 0 0900006480f7b651
IRS-2011-0047-0002 IRS Treasury Inflation-Protected Securities Issued at a Premium IRS-2011-0047 Treasury Inflation-Protected Securities Issued at a Premium Proposed Rule   2011-12-05T05:00:00Z 2011 12 2011-12-05T05:00:00Z 2012-03-06T04:59:59Z 2014-01-18T16:55:30Z 2011-31176 0 0 0900006480f7b60d
IRS-2011-0045-0001 IRS Passive Activity Losses and Credits Limited; Material Participation of Limited Partners IRS-2011-0045 Passive Activity Losses and Credits Limited Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-28T05:00:00Z 2011 11 2011-11-28T05:00:00Z 2012-02-28T04:59:59Z 2022-02-23T17:47:26Z 2011-30611 0 0 0900006480f7442b
IRS-2011-0030-0038 IRS User Fees: Registered Tax Return Preparer Competency Examination and Fingerprinting Participants, etc. IRS-2011-0030 User Fee to Take the Registered Tax Return Preparer Competency Examination Rule Final Rule 2011-11-25T05:00:00Z 2011 11 2011-11-25T05:00:00Z   2014-01-17T22:01:28Z 2011-30388 0 0 0900006480f7356f
IRS-2011-0044-0001 IRS Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options IRS-2011-0044 Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-25T05:00:00Z 2011 11 2011-11-25T05:00:00Z 2012-02-24T04:59:59Z 2022-02-23T17:46:03Z 2011-30383 0 0 0900006480f735f5
IRS-2011-0043-0001 IRS Application of the Segregation Rules to Small Shareholders IRS-2011-0043 Application of the Segregation Rules to Small Shareholders Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-23T05:00:00Z 2011 11 2011-11-23T05:00:00Z 2012-02-22T04:59:59Z 2024-11-07T21:53:36Z 2011-30290 1 0 0900006480f72067
IRS-2011-0037-0002 IRS Income of Foreign Governments and International Organizations IRS-2011-0037 Income of Foreign Governments and International Organizations; Correction Proposed Rule   2011-11-23T05:00:00Z 2011 11 2011-11-23T05:00:00Z   2014-01-17T22:05:22Z 2011-30171 0 0 0900006480f7255a
IRS-2011-0041-0001 IRS Corporate Reorganizations; Allocation of Basis in "All Cash D" Reorganizations IRS-2011-0041 Corporate Reorganizations; Allocation of Basis in All Cash D Reorganizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-21T05:00:00Z 2011 11 2011-11-21T05:00:00Z 2012-02-22T04:59:59Z 2024-11-12T04:10:38Z 2011-29794 1 0 0900006480f709ab
IRS-2011-0034-0003 IRS Deduction for Qualified Film and Television Production Costs IRS-2011-0034 Deduction for Qualified Film and Television Production Costs: Correction Rule   2011-11-18T05:00:00Z 2011 11 2011-11-18T05:00:00Z   2014-01-18T17:28:05Z 2011-29922 0 0 0900006480f6f5c9
IRS-2008-0045-0013 IRS Gross Estate; Election to Value on Alternate Valuation Date IRS-2008-0045 Gross Estate; Election to Value on Alternate Valuation Date Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-18T05:00:00Z 2011 11 2011-11-18T05:00:00Z 2012-02-17T04:59:59Z 2014-01-18T17:28:05Z 2011-29921 0 0 0900006480f6f5cc
IRS-2011-0036-0004 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities; Correction Rule Correction 2011-11-17T05:00:00Z 2011 11 2011-11-17T05:00:00Z   2014-01-18T17:22:30Z 2011-29560 0 0 0900006480f6e5f5
IRS-2008-0106-0008 IRS SECTION 108(e)(8) APPLICATION TO PARTNERSHIPS IRS-2008-0106 Application of Section 108(e)(8) to Indebtedness Satisfied by a Partnership Interest Rule Final Rule 2011-11-17T05:00:00Z 2011 11 2011-11-17T05:00:00Z   2014-01-18T17:22:30Z 2011-29553 0 0 0900006480f6e697
IRS-2009-0019-0004 IRS GENERATION-SKIPPING TRANSFERS SEC. 6011REGULATIONS & AMENDMENTS TO THE SEC. 6112 REGULATIONS IRS-2009-0019 Generation-Skipping Transfers Rule Final Rule 2011-11-14T05:00:00Z 2011 11 2011-11-14T05:00:00Z   2014-01-17T21:39:33Z 2011-29313 0 0 0900006480f6bc64
IRS-2011-0036-0003 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities: Correction Rule Correction 2011-11-10T05:00:00Z 2011 11 2011-11-10T05:00:00Z   2014-01-17T21:39:33Z 2011-29087 0 0 0900006480f69c7c
IRS-2011-0039-0001 IRS Determination of Governmental Plan Status IRS-2011-0039 Determination of Governmental Plan Status Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2011-11-08T05:00:00Z 2011 11 2011-11-08T05:00:00Z 2012-06-19T03:59:59Z 2024-11-12T05:04:56Z 2011-28853 1 0 0900006480f681ae
IRS-2011-0040-0001 IRS Indian Tribal Governmental Plans IRS-2011-0040 Indian Tribal Governmental Plans Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2011-11-08T05:00:00Z 2011 11 2011-11-08T05:00:00Z 2012-06-19T03:59:59Z 2024-11-12T05:04:59Z 2011-28858 1 0 0900006480f6822a
IRS-2009-0009-0006 IRS Section 2036- Graduated Retained Interests IRS-2009-0009 Graduated Retained Interests Rule Final Rule 2011-11-08T05:00:00Z 2011 11 2011-11-08T05:00:00Z   2014-01-17T21:39:32Z 2011-28824 0 0 0900006480f68211
IRS-2011-0038-0001 IRS Tax Accounting Elections on Behalf of Foreign Corporations; Withdrawal IRS-2011-0038 Tax Accounting Elections on Behalf of Foreign Corporations; Withdrawal Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-04T04:00:00Z 2011 11 2011-11-04T04:00:00Z 2012-02-03T04:59:59Z 2024-11-12T05:03:59Z 2011-28658 1 0 0900006480f663ce
IRS-2011-0032-0006 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation Proposed Rule Withdrawal 2011-11-04T04:00:00Z 2011 11 2011-11-04T04:00:00Z   2014-01-17T21:39:31Z 2011-28660 0 0 0900006480f66451
IRS-2011-0037-0001 IRS Income of Foreign Governments and International Organizations IRS-2011-0037 Income of Foreign Governments and International Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-03T04:00:00Z 2011 11 2011-11-03T04:00:00Z 2012-02-02T04:59:59Z 2024-11-12T05:03:55Z 2011-28531 1 0 0900006480f65438
IRS-2011-0036-0001 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-11-01T04:00:00Z 2011 11 2011-11-01T04:00:00Z 2012-01-31T04:59:59Z 2024-11-07T22:45:27Z 2011-28177 1 0 0900006480f63c98
IRS-2011-0036-0002 IRS Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities Rule Final Rule 2011-11-01T04:00:00Z 2011 11 2011-11-01T04:00:00Z   2014-01-18T17:21:52Z 2011-28176 0 0 0900006480f63cc4
IRS-2009-0020-0006 IRS Disregarded Entities And Excise Taxes IRS-2009-0020 Disregarded Entities; Excise Taxes and Employment Taxes Rule Final Rule 2011-10-26T04:00:00Z 2011 10 2011-10-26T04:00:00Z   2014-01-18T17:21:51Z 2011-27720 0 0 0900006480f5cb7e
IRS-2011-0020-0006 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts; Hearing Cancellation Proposed Rule Withdrawal 2011-10-25T04:00:00Z 2011 10 2011-10-25T04:00:00Z   2014-01-18T17:21:51Z 2011-27573 0 0 0900006480f5b794
IRS-2011-0033-0001 IRS Removal of De Minimus Partner Rule in 1.704(b)(2)(III)(E) IRS-2011-0033 Partner's Distributive Share Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-25T04:00:00Z 2011 10 2011-10-25T04:00:00Z 2012-01-24T04:59:59Z 2022-02-23T17:33:20Z 2011-27575 0 0 0900006480f5b80d
IRS-2011-0035-0001 IRS Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss IRS-2011-0035 Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-24T04:00:00Z 2011 10 2011-10-24T04:00:00Z 2012-01-24T04:59:59Z 2024-11-12T05:04:01Z 2011-27445 1 0 0900006480f5a081
IRS-2011-0032-0005 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties Under Section 6695; Correction Proposed Rule Correction 2011-10-20T04:00:00Z 2011 10 2011-10-20T04:00:00Z   2014-01-17T21:39:29Z 2011-27183 0 0 0900006480f56b81
IRS-2008-0112-0007 IRS Guidance Regarding the Treatment of Stock of a Controlled Corporation under Section 355(a)(3)(B) IRS-2008-0112 Guidance Regarding the Treatment of Stock of a Controlled Corporation Rule Final Rule 2011-10-20T04:00:00Z 2011 10 2011-10-20T04:00:00Z   2014-01-17T21:39:29Z 2011-27240 0 0 0900006480f56bd2
IRS-2011-0034-0002 IRS Deduction for Qualified Film and Television Production Costs IRS-2011-0034 Deduction for Qualified Film and Television Production Costs Rule Final Rule 2011-10-19T04:00:00Z 2011 10 2011-10-19T04:00:00Z   2014-01-17T21:39:28Z 2011-26973 0 0 0900006480f55c1f
IRS-2011-0034-0001 IRS Deduction for Qualified Film and Television Production Costs IRS-2011-0034 Deduction for Qualified Film and Television Production Costs Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-19T04:00:00Z 2011 10 2011-10-19T04:00:00Z 2012-01-18T04:59:59Z 2024-11-12T05:03:38Z 2011-26972 1 0 0900006480f55cbd
IRS-2011-0032-0004 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties Under Section 6695; Correction Proposed Rule Correction 2011-10-13T04:00:00Z 2011 10 2011-10-13T04:00:00Z   2014-01-18T17:21:49Z 2011-26652 0 0 0900006480f51c04
IRS-2011-0027-0003 IRS Timely Mailing Treated as Timely Filing IRS-2011-0027 Timely Mailing Treated as Timely Filing Rule Final Rule 2011-10-11T04:00:00Z 2011 10 2011-10-11T04:00:00Z   2014-01-18T17:21:48Z 2011-26187 0 0 0900006480f50245
IRS-2011-0032-0001 IRS Tax Return Preparer Penalties Under Section 6695 IRS-2011-0032 Tax Return Preparer Penalties Under Section 6695 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-11T04:00:00Z 2011 10 2011-10-11T04:00:00Z 2011-11-11T04:59:59Z 2024-11-07T22:43:48Z 2011-26247 1 0 0900006480f50256
IRS-2011-0031-0001 IRS Retail Inventory Method (REG-125949-10) IRS-2011-0031 Retail Inventory Method Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-10-07T04:00:00Z 2011 10 2011-10-07T04:00:00Z 2012-01-06T04:59:59Z 2024-11-12T05:03:45Z 2011-25946 1 0 0900006480f4e715
IRS-2008-0096-0007 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990; Correction Rule Correction 2011-10-06T04:00:00Z 2011 10 2011-10-06T04:00:00Z   2014-01-17T21:39:22Z 2011-25776 0 0 0900006480f4d3e1
IRS-2008-0096-0008 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990; Correction Rule Correction 2011-10-06T04:00:00Z 2011 10 2011-10-06T04:00:00Z   2014-01-17T21:39:23Z 2011-25773 0 0 0900006480f4d45c
IRS-2011-0027-0002 IRS Timely Mailing Treated as Timely Filing IRS-2011-0027 Timely Mailing Treated as Timely Filing; Correction Rule Correction 2011-10-06T04:00:00Z 2011 10 2011-10-06T04:00:00Z   2014-01-17T21:39:22Z 2011-25616 0 0 0900006480f4d407
IRS-2007-0070-0010 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 Correction 2011-10-05T04:00:00Z 2011 10 2011-10-05T04:00:00Z   2014-01-17T21:39:22Z C1-2011-21164 0 0 0900006480f4c198
IRS-2007-0026-0005 IRS Section 181--Deduction for Qualified Film and Television Production Costs IRS-2007-0026 Deduction for Qualified Film and Television Production Costs Rule Final Rule 2011-09-30T04:00:00Z 2011 9 2011-09-30T04:00:00Z   2014-01-18T17:21:48Z 2011-24930 0 0 0900006480f45a23
IRS-2007-0026-0006 IRS Section 181--Deduction for Qualified Film and Television Production Costs IRS-2007-0026 Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code Rule   2011-09-29T00:00:00Z 2011 9     2014-01-18T17:21:48Z   0 1 0900006480f42a45
IRS-2011-0025-0003 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee; Correction Rule Correction 2011-09-28T04:00:00Z 2011 9 2011-09-28T04:00:00Z   2014-01-17T21:39:21Z 2011-24903 0 0 0900006480f4005c
IRS-2011-0025-0004 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee; Correction Rule Correction 2011-09-28T04:00:00Z 2011 9 2011-09-28T04:00:00Z   2014-01-17T21:39:21Z 2011-24913 0 0 0900006480f40135
IRS-2011-0025-0005 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee; Correction Rule Correction 2011-09-28T04:00:00Z 2011 9 2011-09-28T04:00:00Z   2014-01-17T21:39:21Z 2011-24911 0 0 0900006480f4013b
IRS-2011-0030-0001 IRS User Fees: Registered Tax Return Preparer Competency Examination and Fingerprinting Participants, etc. IRS-2011-0030 User Fees: Registered Tax Return Preparer Competency Examination and Fingerprinting Participants, etc. Proposed Rule Notice of Hearing 2011-09-26T04:00:00Z 2011 9 2011-09-26T04:00:00Z 2011-10-27T03:59:59Z 2024-11-12T05:03:02Z 2011-24771 1 0 0900006480f2bd35
IRS-2011-0029-0001 IRS Swap Exclusion for Section 1256 Contracts IRS-2011-0029 Swap Exclusion for Section 1256 Contracts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-09-16T04:00:00Z 2011 9 2011-09-16T04:00:00Z 2011-12-16T04:59:59Z 2022-02-23T17:27:30Z 2011-23665 0 0 0900006480f1eda9
IRS-2008-0074-0005 IRS Elections regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses IRS-2008-0074 Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, etc.; Correction Rule Correction 2011-09-15T04:00:00Z 2011 9 2011-09-15T04:00:00Z   2014-01-18T19:46:12Z 2011-23598 0 0 0900006480f1c60e
IRS-2008-0096-0006 IRS Implementation of Form 990 IRS-2008-0096 Implementation of Form 990 Rule Final Rule 2011-09-08T04:00:00Z 2011 9 2011-09-08T04:00:00Z   2014-01-18T17:21:16Z 2011-22614 0 0 0900006480f13f2f
IRS-2011-0016-0002 IRS Deduction Limitation for Certain Employee Remuneration in Excess of $1,000,000 IRS-2011-0016 Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m); Correction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z   2014-01-18T19:52:48Z 2011-22734 0 0 0900006480f13042
IRS-2008-0097-0004 IRS Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To Be Disclosed Under Section 6011 With The Respect to Reportable Transaction IRS-2008-0097 Failure to Include Information Required to be Disclosed with Respect to a Reportable Transaction Rule Final Rule 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z   2014-01-18T19:52:48Z 2011-22853 0 0 0900006480f12fd9
IRS-2007-0098-0030 IRS SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 Section 67 Limitations on Estates or Trusts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z 2011-12-07T04:59:59Z 2024-11-12T05:03:06Z 2011-22732 1 0 0900006480f12f9c
IRS-2009-0022-0015 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; Correction Rule Correction 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z   2014-01-18T19:52:48Z 2011-22739 0 0 0900006480f13017
IRS-2009-0022-0014 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; Correction Rule Correction 2011-09-07T04:00:00Z 2011 9 2011-09-07T04:00:00Z   2014-01-18T19:52:48Z 2011-22738 0 0 0900006480f12fea
IRS-2011-0018-0003 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Proposed Rule Correction 2011-09-01T04:00:00Z 2011 9 2011-09-01T04:00:00Z   2014-01-18T19:47:25Z 2011-22523 0 0 0900006480f0dfb2
IRS-2011-0018-0005 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correction Rule Correction 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:43Z 2011-22067 0 0 0900006480f08cdf
IRS-2011-0018-0006 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correction Rule Final Rule 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:43Z 2011-22066 0 0 0900006480f08cf3
IRS-2007-0151-0004 IRS Possible Update and Revision of section 1.381-(C)(5) IRS-2007-0151 Methods of Accounting Used by Corporations that Acquire Assets of Other Corporations: Correction Rule Correction 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:42Z 2011-22051 0 0 0900006480f08ccb
IRS-2011-0018-0004 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correcting Amendment Rule Correction 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:42Z 2011-22065 0 0 0900006480f08ca6
IRS-2011-0018-0007 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining Amount of Taxes Paid for Purposes of Foreign Tax Credits: Correction Rule Correction 2011-08-30T04:00:00Z 2011 8 2011-08-30T04:00:00Z   2014-01-18T17:21:43Z 2011-22064 0 0 0900006480f09127
IRS-2008-0075-0004 IRS Election to Expense Certain Refieries IRS-2008-0075 Election to Expense Certain Refineries Rule Final Rule 2011-08-23T04:00:00Z 2011 8 2011-08-23T04:00:00Z   2014-01-18T17:20:36Z 2011-21408 0 0 0900006480eea0dc
IRS-2011-0027-0001 IRS Timely Mailing Treated as Timely Filing IRS-2011-0027 Timely Mailing Treated as Timely Filing Rule Final Rule 2011-08-23T04:00:00Z 2011 8 2011-08-23T04:00:00Z   2014-01-18T17:20:36Z 2011-21416 0 0 0900006480eea031
IRS-2011-0026-0002 IRS Summary of Benefits and Coverage and Uniform Glossary IRS-2011-0026 Summary of Benefits and Coverage and Uniform Glossary: Templates, Instructions, and Related Materials under Public Health Service Act Proposed Rule Request for Comment 2011-08-22T04:00:00Z 2011 8 2011-08-22T04:00:00Z 2011-10-22T03:59:59Z 2014-01-17T21:39:20Z 2011-21192 0 0 0900006480ee8418
IRS-2007-0070-0009 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 Final Rule 2011-08-22T04:00:00Z 2011 8 2011-08-22T04:00:00Z   2014-01-17T21:39:20Z 2011-21164 0 0 0900006480ee8437
IRS-2011-0026-0001 IRS Summary of Benefits and Coverage and Uniform Glossary IRS-2011-0026 Summary of Benefits and Coverage and Uniform Glossary Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-08-22T04:00:00Z 2011 8 2011-08-22T04:00:00Z 2011-10-22T03:59:59Z 2024-11-07T22:34:37Z 2011-21193 1 0 0900006480ee8371
IRS-2009-0022-0013 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 Rule Final Rule 2011-08-19T04:00:00Z 2011 8 2011-08-19T04:00:00Z   2014-01-18T17:21:15Z 2011-21154 0 0 0900006480ee5623
IRS-2011-0020-0003 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts: Correction Rule Correction 2011-08-19T04:00:00Z 2011 8 2011-08-19T04:00:00Z   2014-01-18T17:21:42Z 2011-21180 0 0 0900006480ee5695
IRS-2011-0020-0002 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts: Correction Proposed Rule Correction 2011-08-19T04:00:00Z 2011 8 2011-08-19T04:00:00Z   2014-01-18T17:21:15Z 2011-21182 0 0 0900006480ee572c
IRS-2011-0020-0004 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts: Correction Rule Correction 2011-08-19T04:00:00Z 2011 8 2011-08-19T04:00:00Z   2014-01-18T17:21:15Z 2011-21179 0 0 0900006480ee5677
IRS-2011-0025-0002 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee Rule Final Rule 2011-08-18T04:00:00Z 2011 8 2011-08-18T04:00:00Z 2012-10-06T03:59:59Z 2014-01-18T17:21:41Z 2011-21011 0 0 0900006480ee43b7
IRS-2011-0025-0001 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-08-18T04:00:00Z 2011 8 2011-08-18T04:00:00Z 2011-11-17T04:59:59Z 2022-02-23T17:23:38Z 2011-21012 0 0 0900006480ee43ea
IRS-2008-0074-0004 IRS Elections regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses IRS-2008-0074 Elections Regarding Start-up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses Rule Final Rule 2011-08-17T04:00:00Z 2011 8 2011-08-17T04:00:00Z   2014-01-18T17:21:41Z 2011-20872 0 0 0900006480ee30c5
IRS-2011-0024-0001 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-08-17T04:00:00Z 2011 8 2011-08-17T04:00:00Z 2011-11-01T03:59:59Z 2022-02-23T17:22:58Z 2011-20728 0 0 0900006480ee3119
IRS-2011-0009-0030 IRS Withholding on Payments by Government Entities to Persons Providing Property or Services IRS-2011-0009 Withholding on Payments by Government Entities to Persons Providing Property or Services; Hearing Proposed Rule Public Hearing 2011-08-17T04:00:00Z 2011 8 2011-08-17T04:00:00Z 2011-09-03T03:59:59Z 2014-01-18T17:21:41Z 2011-20987 0 0 0900006480ee317e
IRS-2009-0038-0004 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 2011-08-10T04:00:00Z 2011 8 2011-08-10T04:00:00Z   2014-01-17T21:38:59Z 2011-20224 0 0 0900006480edccf3
IRS-2009-0011-0004 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 2011-08-10T04:00:00Z 2011 8 2011-08-10T04:00:00Z   2014-01-17T21:39:18Z 2011-19675 0 0 0900006480edcb6d
IRS-2010-0017-0038 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 Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under Patient Protection and Affordable Care Act: Amendment Rule Final Rule 2011-08-03T04:00:00Z 2011 8 2011-08-03T04:00:00Z 2011-10-01T03:59:59Z 2014-01-17T21:38:55Z 2011-19684 0 0 0900006480ed4a2a
IRS-2010-0040-0006 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 Requirements for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under Patient Protection and Affordable Care Act Proposed Rule Notice of Proposed Rulemaking (NPRM) 2011-08-03T04:00:00Z 2011 8 2011-08-03T04:00:00Z 2011-10-04T03:59:59Z 2014-01-17T21:38:56Z 2011-19685 0 0 0900006480ed4af0
IRS-2010-0013-0099 IRS Indoor Tanning Services; Cosmetic Services; Excise Taxes IRS-2010-0013 Indoor Tanning Services; Cosmetic Services Excise Taxes: Public Hearing Proposed Rule Public Hearing 2011-08-03T04:00:00Z 2011 8 2011-08-03T04:00:00Z 2011-10-01T03:59:59Z 2014-01-17T21:38:56Z 2011-19597 0 0 0900006480ed4a7e
IRS-2007-0151-0003 IRS Possible Update and Revision of section 1.381-(C)(5) IRS-2007-0151 Methods of Accounting Used by Corporations that Acquire Assets of Other Corporations Rule Final Rule 2011-08-01T04:00:00Z 2011 8 2011-08-01T04:00:00Z   2014-01-17T21:38:55Z 2011-19256 0 0 0900006480ed1e93
IRS-2009-0017-0006 IRS Election of Reduced Research Credit Under Section 280C(c)(3) IRS-2009-0017 Election of Reduced Research Credit Rule Final Rule 2011-07-27T04:00:00Z 2011 7 2011-07-27T04:00:00Z   2014-01-17T21:38:20Z 2011-18993 0 0 0900006480ecd3c5

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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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