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

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144 rows where agency_id = "IRS" and posted_year = 2012 sorted by posted_date descending

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document_type 2

  • Proposed Rule 80
  • Rule 64

posted_year 1

  • 2012 · 144 ✖

agency_id 1

  • IRS · 144 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2007-0062-0081 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 Rule   2012-12-28T05:00:00Z 2012 12 2012-12-28T05:00:00Z   2014-01-18T19:53:25Z 2012-31050 0 0 090000648119dcfd
IRS-2011-0033-0003 IRS Removal of De Minimus Partner Rule in 1.704(b)(2)(III)(E) IRS-2011-0033 Partners Distributive Share Rule   2012-12-28T05:00:00Z 2012 12 2012-12-28T05:00:00Z   2014-01-18T19:53:25Z 2012-31155 0 0 090000648119de2d
IRS-2010-0001-0011 IRS Amendments to the Section 7216 Regulations - Disclosure or Use of Information by Preparers of Returns IRS-2010-0001 Disclosure or Use of Information by Preparers of Returns Rule   2012-12-28T05:00:00Z 2012 12 2012-12-28T05:00:00Z   2014-01-18T19:53:25Z 2012-31185 0 0 090000648119dd67
IRS-2007-0062-0080 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   2012-12-28T05:00:00Z 2012 12 2012-12-28T05:00:00Z 2013-03-29T03:59:59Z 2014-01-18T19:53:24Z 2012-31046 0 0 090000648119dcb7
IRS-2009-0039-0004 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   2012-12-26T05:00:00Z 2012 12 2012-12-26T05:00:00Z   2014-01-18T19:53:34Z 2012-30967 0 0 090000648119a40d
IRS-2007-0114-0073 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   2012-12-19T05:00:00Z 2012 12 2012-12-19T05:00:00Z   2014-01-18T19:53:33Z 2012-30490 0 0 09000064811923fb
IRS-2012-0051-0001 IRS Awards for Information Relating to Detecting Underpayments of Tax or Violations of Internal Revenue Laws IRS-2012-0051 Awards for Information Relating to Detecting Underpayments of Tax or Violations of Internal Revenue Laws Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-12-18T05:00:00Z 2012 12 2012-12-18T05:00:00Z 2013-02-20T04:59:59Z 2024-11-12T05:10:11Z 2012-30512 1 0 090000648119090f
IRS-2007-0114-0072 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   2012-12-17T05:00:00Z 2012 12 2012-12-17T05:00:00Z   2014-01-18T19:53:24Z 2012-30252 0 0 090000648118f649
IRS-2012-0040-0003 IRS Allocation of Costs under the Simplified Methods IRS-2012-0040 Allocation of Costs Under the Simplified Methods; Hearing Proposed Rule   2012-12-12T05:00:00Z 2012 12 2012-12-12T05:00:00Z   2014-01-18T19:53:32Z 2012-29932 0 0 0900006481188712
IRS-2011-0034-0005 IRS Deduction for Qualified Film and Television Production Costs IRS-2011-0034 Deduction for Qualified Film and Television Production Costs Rule   2012-12-07T05:00:00Z 2012 12 2012-12-07T05:00:00Z   2014-01-18T19:53:32Z 2012-29630 0 0 090000648118259b
IRS-2012-0006-0090 IRS Taxable Medical Devices IRS-2012-0006 Taxable Medical Devices Rule   2012-12-07T05:00:00Z 2012 12 2012-12-07T05:00:00Z   2014-01-18T19:53:32Z 2012-29628 0 0 09000064811824dd
IRS-2011-0028-0029 IRS Fees on Health Insurance and Self-insured Plans IRS-2011-0028 Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust Fund Rule   2012-12-06T05:00:00Z 2012 12 2012-12-06T05:00:00Z   2014-01-18T19:53:31Z 2012-29325 0 0 0900006481180cf2
IRS-2012-0049-0001 IRS Net Investment Income Tax IRS-2012-0049 Net Investment Income Tax Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-12-05T05:00:00Z 2012 12 2012-12-05T05:00:00Z 2013-03-06T04:59:59Z 2024-11-12T05:12:09Z 2012-29238 1 0 090000648117f6cd
IRS-2012-0048-0001 IRS Rules Relating to Additional Medicare Tax IRS-2012-0048 Rules Relating to Additional Medicare Tax Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-12-05T05:00:00Z 2012 12 2012-12-05T05:00:00Z 2013-03-06T04:59:59Z 2024-11-12T05:11:50Z 2012-29237 1 0 090000648117eb46
IRS-2012-0047-0001 IRS Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRS-2012-0047 Incentives for Nondiscriminatory Wellness Programs in Group Health Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-11-26T05:00:00Z 2012 11 2012-11-26T05:00:00Z   2024-11-12T05:08:54Z 2012-28361 1 0 090000648117306d
IRS-2009-0024-0006 IRS SECTION 42 UTILITY ALLOWANCES-SUBMETERING IRS-2009-0024 Utility Allowances Submetering; Hearing Cancellation Proposed Rule   2012-11-08T05:00:00Z 2012 11 2012-11-08T05:00:00Z   2014-01-18T19:53:23Z 2012-27333 0 0 0900006481162948
IRS-2012-0032-0013 IRS Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor In Bankruptcy IRS-2012-0032 Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy Rule   2012-11-08T05:00:00Z 2012 11 2012-11-08T05:00:00Z   2014-01-18T19:53:23Z 2012-27336 0 0 090000648116294d
IRS-2012-0042-0002 IRS Application of Section 172(h) Including Consolidated Groups IRS-2012-0042 Regulations Regardingthe Application of Section 172(h) Including Consolidated Groups; Correction Proposed Rule   2012-10-23T04:00:00Z 2012 10 2012-10-23T04:00:00Z   2014-01-18T19:53:21Z 2012-26001 0 0 090000648114c4e6
IRS-2012-0046-0001 IRS Discharge of Liens; Redemption by United States IRS-2012-0046 Discharge of Liens; Redemption by United States; CFR Correction Rule   2012-10-18T04:00:00Z 2012 10 2012-10-18T04:00:00Z   2014-01-18T19:53:21Z 2012-25795 0 0 0900006481146ba9
IRS-2012-0036-0208 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Additional Requirements for Charitable Hospitals; Hearing Proposed Rule   2012-10-16T04:00:00Z 2012 10 2012-10-16T04:00:00Z   2014-01-18T19:53:20Z 2012-25298 0 0 0900006481142a3a
IRS-2012-0026-0005 IRS Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 Basis of Indebtedness of S Corporations to Their Shareholders; Hearing Cancellation Proposed Rule   2012-10-05T04:00:00Z 2012 10 2012-10-05T04:00:00Z   2014-01-18T19:53:20Z 2012-24670 0 0 0900006481135a5d
IRS-2012-0030-0007 IRS Portability of a Deceased Spousal Unused Exclusion Amount IRS-2012-0030 Portability of a Deceased Spousal Unused Exclusion Amount; Hearing Cancellation Proposed Rule   2012-10-05T04:00:00Z 2012 10 2012-10-05T04:00:00Z   2014-01-18T19:53:19Z 2012-24667 0 0 09000064811359fd
IRS-2012-0036-0182 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Additional Requirements for Charitable Hospitals: Public Hearings Proposed Rule   2012-10-01T04:00:00Z 2012 10 2012-10-01T04:00:00Z   2014-01-18T19:53:19Z 2012-24115 0 0 090000648112f51c
IRS-2011-0011-0020 IRS New Markets Tax Credit Non-Real Estate Investments IRS-2011-0011 New Markets Tax Credit Non-Real Estate Investments Rule   2012-09-28T04:00:00Z 2012 9 2012-09-28T04:00:00Z   2014-01-18T19:53:19Z 2012-23985 0 0 090000648112c760
IRS-2012-0044-0001 IRS Reliance Standards for Making Good Faith Determinations IRS-2012-0044 Reliance Standards for Making Good Faith Determinations Proposed Rule   2012-09-24T04:00:00Z 2012 9 2012-09-24T04:00:00Z 2012-12-25T04:59:59Z 2014-01-18T19:53:18Z 2012-23553 0 0 09000064811248a7
IRS-2012-0041-0003 IRS Integrated Hedging Transactions of Qualifying Debt IRS-2012-0041 Integrated Hedging Transactions of Qualifying Debt Rule   2012-09-17T04:00:00Z 2012 9 2012-09-17T04:00:00Z   2014-01-18T19:53:17Z C1-2012-21986 0 0 090000648111986a
IRS-2012-0043-0001 IRS Regulations Governing Practice Before the Internal Revenue Service IRS-2012-0043 Regulations Governing Practice Before Internal Revenue Service Proposed Rule   2012-09-17T04:00:00Z 2012 9 2012-09-17T04:00:00Z 2012-11-17T04:59:59Z 2013-01-17T03:07:45Z 2012-22836 0 0 090000648111986d
IRS-2012-0042-0001 IRS Application of Section 172(h) Including Consolidated Groups IRS-2012-0042 Application of Section 172(h) Including Consolidated Groups Proposed Rule   2012-09-17T04:00:00Z 2012 9 2012-09-17T04:00:00Z 2012-12-18T04:59:59Z 2014-01-18T19:53:17Z 2012-22838 0 0 09000064811196a8
IRS-2011-0002-0006 IRS Property Traded on Established Market IRS-2011-0002 Property Traded on an Established Market Rule   2012-09-13T04:00:00Z 2012 9 2012-09-13T04:00:00Z   2014-01-18T19:53:17Z 2012-22526 0 0 0900006481114d1b
IRS-2012-0041-0001 IRS Integrated Hedging Transactions of Qualifying Debt IRS-2012-0041 Integrated Hedging Transactions of Qualifying Debt Proposed Rule   2012-09-06T04:00:00Z 2012 9 2012-09-06T04:00:00Z 2012-12-06T04:59:59Z 2014-01-18T19:53:16Z 2012-21987 0 0 09000064811091d3
IRS-2012-0041-0002 IRS Integrated Hedging Transactions of Qualifying Debt IRS-2012-0041 Integrated Hedging Transactions of Qualifying Debt Rule   2012-09-06T04:00:00Z 2012 9 2012-09-06T04:00:00Z   2014-01-18T19:53:16Z 2012-21986 0 0 0900006481109359
IRS-2012-0040-0001 IRS Allocation of Costs under the Simplified Methods IRS-2012-0040 Allocation of Costs under the Simplified Methods Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-09-05T04:00:00Z 2012 9 2012-09-05T04:00:00Z 2012-12-05T04:59:59Z 2024-11-11T20:42:38Z 2012-21743 1 0 0900006481105b77
IRS-2012-0002-0025 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources within the United States; Amendment Correction Rule   2012-08-31T04:00:00Z 2012 8 2012-08-31T04:00:00Z   2014-01-18T19:53:15Z 2012-21497 0 0 09000064810fd6ee
IRS-2012-0032-0012 IRS Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor In Bankruptcy IRS-2012-0032 Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy: Hearing Cancellation Proposed Rule   2012-08-24T04:00:00Z 2012 8 2012-08-24T04:00:00Z   2014-01-18T19:53:14Z 2012-20995 0 0 09000064810ef08e
IRS-2007-0093-0011 IRS Entertainment Expense Disallowance IRS-2007-0093 Deductions for Entertainment Use of Business Aircraft; Correction Rule   2012-08-21T04:00:00Z 2012 8 2012-08-21T04:00:00Z   2014-01-18T17:22:00Z 2012-20436 0 0 09000064810e6b8c
IRS-2012-0020-0007 IRS Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs IRS-2012-0020 Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs: Hearing Cancellation Proposed Rule   2012-08-15T04:00:00Z 2012 8 2012-08-15T04:00:00Z   2014-01-18T17:21:59Z 2012-19969 0 0 09000064810dada4
IRS-2011-0025-0023 IRS Branded Prescription Drug Fee IRS-2011-0025 Branded Prescription Drug Fee; Correction Proposed Rule   2012-08-13T04:00:00Z 2012 8 2012-08-13T04:00:00Z   2014-01-18T17:22:32Z 2012-19730 0 0 09000064810d0cf2
IRS-2012-0036-0004 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Additional Requirements for Charitable Hospitals; Correction Proposed Rule   2012-08-10T04:00:00Z 2012 8 2012-08-10T04:00:00Z   2014-01-18T17:21:59Z 2012-19589 0 0 09000064810cd2a9
IRS-2011-0028-0028 IRS Fees on Health Insurance and Self-insured Plans IRS-2011-0028 Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund; Hearing Cancellation Proposed Rule   2012-08-09T04:00:00Z 2012 8 2012-08-09T04:00:00Z   2014-01-18T17:21:59Z 2012-19585 0 0 09000064810ca344
IRS-2009-0024-0001 IRS SECTION 42 UTILITY ALLOWANCES-SUBMETERING IRS-2009-0024 Utility Allowances Submetering Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-08-07T04:00:00Z 2012 8 2012-08-07T04:00:00Z 2012-10-10T03:59:59Z 2022-02-25T20:02:05Z 2012-19179 0 0 09000064810c46bc
IRS-2011-0025-0022 IRS Branded Prescription Drug Fee IRS-2011-0025 Hearings: Branded Prescription Drug Fee Proposed Rule   2012-08-06T00:00:00Z 2012 8 2012-08-06T00:00:00Z   2014-01-18T17:21:59Z 2012-19074 0 0 09000064810c2dbd
IRS-2012-0037-0001 IRS Reimbursed Entertainment Expenses IRS-2012-0037 Reimbursed Entertainment Expenses Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-08-01T04:00:00Z 2012 8 2012-08-01T04:00:00Z 2012-10-31T03:59:59Z 2022-02-18T20:42:02Z 2012-18691 0 0 09000064810bc3f8
IRS-2007-0093-0010 IRS Entertainment Expense Disallowance IRS-2007-0093 Deductions for Entertainment Use of Business Aircraft Rule   2012-08-01T04:00:00Z 2012 8 2012-08-01T04:00:00Z   2014-01-18T17:21:59Z 2012-18693 0 0 09000064810bc4e6
IRS-2012-0035-0003 IRS Disregarded Entities and the Indoor Tanning Services Excise Tax IRS-2012-0035 Disregarded Entities and Indoor Tanning Services Excise Tax: Correction Rule   2012-07-24T04:00:00Z 2012 7 2012-07-24T04:00:00Z   2014-01-18T17:22:32Z 2012-17959 0 0 09000064810abce9
IRS-2012-0033-0002 IRS Reporting and Notice Requirements for Deferred Vested Benefits IRS-2012-0033 Reporting and Notice Requirements for Deferred Vested Benefits; Correction Proposed Rule   2012-07-19T04:00:00Z 2012 7 2012-07-19T04:00:00Z   2014-01-17T21:39:37Z 2012-17545 0 0 09000064810a42d2
IRS-2011-0024-0211 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit Rule   2012-07-13T04:00:00Z 2012 7 2012-07-13T04:00:00Z   2014-01-18T17:21:57Z C1-2012-12421 0 0 0900006481093563
IRS-2011-0024-0210 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit; Correction Rule   2012-07-12T04:00:00Z 2012 7 2012-07-12T04:00:00Z   2014-01-18T19:53:14Z 2012-16986 0 0 0900006481088fd6
IRS-2011-0024-0209 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit; Correction Rule   2012-07-12T04:00:00Z 2012 7 2012-07-12T04:00:00Z   2014-01-18T19:53:13Z 2012-16985 0 0 0900006481088f58
IRS-2012-0026-0003 IRS Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 Basis of Indebtedness of S Corporations to Their Shareholders; Correction Proposed Rule   2012-07-05T04:00:00Z 2012 7 2012-07-05T04:00:00Z   2014-01-18T17:21:57Z 2012-16378 0 0 090000648107a4ba
IRS-2012-0025-0003 IRS Substantial Business Activities IRS-2012-0025 Substantial Business Activities: Correction Proposed Rule   2012-07-03T04:00:00Z 2012 7 2012-07-03T04:00:00Z   2014-01-18T17:21:56Z 2012-16236 0 0 090000648107808f
IRS-2012-0036-0001 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Additional Requirements for Charitable Hospitals Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-26T04:00:00Z 2012 6 2012-06-26T04:00:00Z 2012-11-01T03:59:59Z 2024-11-07T22:40:14Z 2012-15537 1 0 09000064810686bc
IRS-2012-0035-0001 IRS Disregarded Entities and the Indoor Tanning Services Excise Tax IRS-2012-0035 Disregarded Entities and the Indoor Tanning Services Excise Tax Rule   2012-06-25T04:00:00Z 2012 6 2012-06-25T04:00:00Z   2014-01-18T17:21:56Z 2012-15422 0 0 09000064810637fb
IRS-2012-0035-0002 IRS Disregarded Entities and the Indoor Tanning Services Excise Tax IRS-2012-0035 Disregarded Entities and the Indoor Tanning Services Excise Tax Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-25T04:00:00Z 2012 6 2012-06-25T04:00:00Z 2012-09-25T03:59:59Z 2024-11-07T22:45:27Z 2012-15421 1 0 0900006481063833
IRS-2012-0034-0002 IRS Treatment of Overall Foreign and Domestic Losses IRS-2012-0034 Overall Foreign Loss Recapture on Property Dispositions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-25T04:00:00Z 2012 6 2012-06-25T04:00:00Z 2012-08-25T03:59:59Z 2024-11-07T22:45:38Z 2012-15443 1 0 09000064810639fc
IRS-2012-0034-0001 IRS Treatment of Overall Foreign and Domestic Losses IRS-2012-0034 Treatment of Overall Foreign and Domestic Losses Rule   2012-06-22T04:00:00Z 2012 6 2012-06-22T04:00:00Z   2014-01-18T17:21:55Z 2012-15230 0 0 090000648105f056
IRS-2012-0032-0001 IRS Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor In Bankruptcy IRS-2012-0032 Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor In Bankruptcy Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-21T04:00:00Z 2012 6 2012-06-21T04:00:00Z 2012-08-21T03:59:59Z 2024-11-07T22:40:38Z 2012-15072 1 0 090000648105c808
IRS-2012-0033-0001 IRS Reporting and Notice Requirements for Deferred Vested Benefits IRS-2012-0033 Reporting and Notice Requirements for Deferred Vested Benefits Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-21T04:00:00Z 2012 6 2012-06-21T04:00:00Z 2012-09-20T03:59:59Z 2024-11-07T22:40:39Z 2012-15068 1 0 090000648105c80b
IRS-2009-0021-0008 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 Permission for Election to Treat Liquidation of Target, Followed by Recontribution to New Target, as Cross-Chain Reorganization Rule   2012-06-20T04:00:00Z 2012 6 2012-06-20T04:00:00Z   2014-01-17T21:39:36Z 2012-14979 0 0 09000064810593dd
IRS-2012-0031-0001 IRS Financial Asset Securitization Investment Trusts IRS-2012-0031 Financial Asset Securitization Investment Trusts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-18T04:00:00Z 2012 6 2012-06-18T04:00:00Z   2024-11-11T20:40:26Z 2012-14788 1 0 090000648104fb6e
IRS-2012-0024-0003 IRS Property Transferred in Connection with Performance of Services under Section83 IRS-2012-0024 Property Transferred in Connection with Performance of Services under Section 83 Proposed Rule   2012-06-18T04:00:00Z 2012 6 2012-06-18T04:00:00Z   2014-01-18T17:21:55Z C1-2012-12855 0 0 090000648104fb3a
IRS-2012-0030-0001 IRS Portability of a Deceased Spousal Unused Exclusion Amount IRS-2012-0030 Portability of a Deceased Spousal Unused Exclusion Amount Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-18T04:00:00Z 2012 6 2012-06-18T04:00:00Z 2012-09-18T03:59:59Z 2024-11-11T20:40:26Z 2012-14775 1 0 090000648104fb6d
IRS-2012-0030-0002 IRS Portability of a Deceased Spousal Unused Exclusion Amount IRS-2012-0030 Portability of a Deceased Spousal Unused Exclusion Amount Rule   2012-06-18T04:00:00Z 2012 6 2012-06-18T04:00:00Z   2014-01-18T17:21:55Z 2012-14781 0 0 090000648104fbde
IRS-2012-0026-0001 IRS Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 Basis of Indebtedness of S Corporations to their Shareholders Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-12T04:00:00Z 2012 6 2012-06-12T04:00:00Z 2012-09-11T03:59:59Z 2024-11-11T20:40:17Z 2012-14188 1 0 090000648104328d
IRS-2012-0025-0002 IRS Substantial Business Activities IRS-2012-0025 Substantial Business Activities Rule   2012-06-12T04:00:00Z 2012 6 2012-06-12T04:00:00Z   2014-01-18T17:22:31Z 2012-14226 0 0 0900006481043353
IRS-2012-0025-0001 IRS Substantial Business Activities IRS-2012-0025 Substantial Business Activities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-12T04:00:00Z 2012 6 2012-06-12T04:00:00Z 2012-09-11T03:59:59Z 2024-11-11T20:40:15Z 2012-14238 1 0 090000648104310a
IRS-2009-0013-0003 IRS Guidance Under Section 7874 Regarding Surrogate Foreign Corporations IRS-2009-0013 Surrogate Foreign Corporations Rule Final Rule 2012-06-12T04:00:00Z 2012 6 2012-06-12T04:00:00Z   2014-01-18T17:22:31Z 2012-14237 0 0 0900006481043259
IRS-2012-0024-0001 IRS Property Transferred in Connection with Performance of Services under Section83 IRS-2012-0024 Property Transferred in Connection with Performance of Services under Section83 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-05-30T04:00:00Z 2012 5 2012-05-30T04:00:00Z 2012-08-29T03:59:59Z 2024-11-12T05:00:47Z 2012-12855 1 0 09000064810210e9
IRS-2012-0023-0001 IRS Regulations Revising Rules Regarding Agency for Consolidated Group IRS-2012-0023 Regulations Revising Rules Regarding Agency for Consolidated Group Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-05-30T04:00:00Z 2012 5 2012-05-30T04:00:00Z 2012-08-29T03:59:59Z 2024-11-12T05:00:49Z 2012-13056 1 0 0900006481021529
IRS-2011-0024-0205 IRS Health Insurance Premium Assistance Credit IRS-2011-0024 Health Insurance Premium Tax Credit Rule   2012-05-23T04:00:00Z 2012 5 2012-05-23T04:00:00Z 2012-08-22T03:59:59Z 2014-01-17T21:35:14Z 2012-12421 0 0 0900006481019d5b
IRS-2012-0021-0002 IRS Modifications to Definition of United States Property IRS-2012-0021 Modifications to Definition of United States Property Rule Final Rule 2012-05-11T04:00:00Z 2012 5 2012-05-11T04:00:00Z   2014-01-17T21:33:21Z 2012-11329 0 0 090000648100adbc
IRS-2012-0021-0001 IRS Modifications to Definition of United States Property IRS-2012-0021 Modifications to Definition of United States Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-05-11T04:00:00Z 2012 5 2012-05-11T04:00:00Z 2012-08-10T03:59:59Z 2024-11-07T22:18:18Z 2012-11327 1 0 090000648100adb9
IRS-2009-0010-0006 IRS Allocation and Reporting of Mortgage Insurance Premiums IRS-2009-0010 Allocation of Mortgage Insurance Premiums Rule Final Rule 2012-05-07T04:00:00Z 2012 5 2012-05-07T04:00:00Z   2014-01-18T17:21:54Z 2012-10937 0 0 09000064810065a7
IRS-2007-0115-0018 IRS Section 42 Qualified Contract Provisions IRS-2007-0115 Section 42 Qualified Contract Provisions Rule Final Rule 2012-05-03T04:00:00Z 2012 5 2012-05-03T04:00:00Z   2014-01-18T17:17:38Z 2012-10638 0 0 09000064810042f8
IRS-2012-0020-0001 IRS Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs IRS-2012-0020 Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-04-30T04:00:00Z 2012 4 2012-04-30T04:00:00Z 2012-07-31T03:59:59Z 2022-02-18T20:11:52Z 2012-10440 0 0 0900006481000d49
IRS-2012-0016-0001 IRS Removal of Regulations Requiring 3% Withholding by Government Entities IRS-2012-0016 Removal of Regulations Requiring 3% Withholding by Government Entities Rule Final Rule 2012-04-25T04:00:00Z 2012 4 2012-04-25T04:00:00Z   2014-01-17T21:39:34Z 2012-09887 0 0 0900006480ffb01f
IRS-2011-0009-0043 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 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-04-25T04:00:00Z 2012 4 2012-04-25T04:00:00Z   2014-01-17T21:39:34Z 2012-09886 0 0 0900006480ffaeaa
IRS-2012-0017-0001 IRS Local Lodging Expenses IRS-2012-0017 Local Lodging Expenses Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-04-25T04:00:00Z 2012 4 2012-04-25T04:00:00Z 2012-07-25T03:59:59Z 2024-11-07T22:41:17Z 2012-09885 1 0 0900006480ffb091
IRS-2009-0004-0007 IRS Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1) IRS-2009-0004 Treatment of Gain Recognized with Respect to Stock in Certain Foreign Corporations Upon Distributions Rule Final Rule 2012-04-24T04:00:00Z 2012 4 2012-04-24T04:00:00Z   2014-01-18T19:27:11Z 2012-09760 0 0 0900006480ff736c
IRS-2011-0001-0099 IRS Guidance on Reporting Interest Paid to Nonresident Aliens IRS-2011-0001 Guidance on Reporting Interest Paid to Nonresident Aliens Rule Final Rule 2012-04-19T04:00:00Z 2012 4 2012-04-19T04:00:00Z   2014-01-17T21:33:20Z 2012-09520 0 0 0900006480ff4050
IRS-2012-0015-0001 IRS Examples of Program-Related Investments IRS-2012-0015 Examples of Program-Related Investments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-04-19T04:00:00Z 2012 4 2012-04-19T04:00:00Z 2012-07-19T03:59:59Z 2024-11-12T04:52:48Z 2012-09468 1 0 0900006480ff4025
IRS-2011-0028-0001 IRS Fees on Health Insurance and Self-insured Plans IRS-2011-0028 Fees on Health Insurance Policies and Self-Insured Plans: Patient-Centered Outcomes Research Trust Fund Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-04-17T04:00:00Z 2012 4 2012-04-17T04:00:00Z 2012-07-17T03:59:59Z 2024-11-12T04:47:48Z 2012-09173 1 0 0900006480ff2814
IRS-2012-0014-0001 IRS Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts IRS-2012-0014 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-04-16T04:00:00Z 2012 4 2012-04-16T04:00:00Z 2012-07-17T03:59:59Z 2024-11-12T04:51:22Z 2012-08995 1 0 0900006480ff15c2
IRS-2012-0013-0001 IRS Allocation of Earnings and Profits in Tax-Free Transfers from One Corporation to Another IRS-2012-0013 Allocation of Earnings and Profits in Tax-Free Transfers from One Corporation to Another Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-04-16T04:00:00Z 2012 4 2012-04-16T04:00:00Z 2012-07-17T03:59:59Z 2024-11-12T04:50:56Z 2012-09003 1 0 0900006480ff151d
IRS-2008-0110-0003 IRS Conduit Financing Arrangements IRS-2008-0110 Conduit Financing Arrangements; Correction Rule Correction 2012-04-16T04:00:00Z 2012 4 2012-04-16T04:00:00Z   2014-01-18T19:27:52Z 2012-08993 0 0 0900006480ff1588
IRS-2008-0054-0006 IRS Guidance Under Sections 642 and 643 (Income Ordering Rules) IRS-2008-0054 Guidance under Sections 642 and 643 (Income Ordering Rules) Rule Final Rule 2012-04-16T04:00:00Z 2012 4 2012-04-16T04:00:00Z   2014-01-18T19:27:52Z 2012-08996 0 0 0900006480ff159f
IRS-2011-0008-0006 IRS Controlled Groups; Deferral of Losses under Section 267(f) IRS-2011-0008 Deferral of Loss on Transactions between Members of a Controlled Group Rule Final Rule 2012-04-16T04:00:00Z 2012 4 2012-04-16T04:00:00Z   2014-01-18T19:27:52Z 2012-09004 0 0 0900006480ff1541
IRS-2012-0038-0001 IRS Estate Tax; Estates of Decedents Dying After August 16, 1954 IRS-2012-0038 Estate Tax; Estates of Decedents Dying After August 16, 1954; CFR Correction Rule Correction 2012-03-30T04:00:00Z 2012 3 2012-03-30T04:00:00Z   2014-01-18T16:57:36Z 2012-07819 0 0 0900006480fe4e0b
IRS-2012-0001-0004 IRS Allocation and Apportionment of Interest Expense IRS-2012-0001 Allocation and Apportionment of Interest Expense; Hearing Cancellation Proposed Rule Public Hearing 2012-03-30T04:00:00Z 2012 3 2012-03-30T04:00:00Z   2014-01-18T16:57:37Z 2012-07609 0 0 0900006480fe4e3d
IRS-2007-0114-0053 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Apportionment of Tax Items Among the Members of a Controlled Group of Corporations; CFR Correction Rule Correction 2012-03-28T04:00:00Z 2012 3 2012-03-28T04:00:00Z   2014-01-18T16:57:36Z 2012-07533 0 0 0900006480fe2f29
IRS-2007-0114-0052 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: Correction Rule Correction 2012-03-28T04:00:00Z 2012 3 2012-03-28T04:00:00Z   2014-01-18T16:57:35Z 2012-07263 0 0 0900006480fe2f25
IRS-2007-0114-0049 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; Correction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-03-27T04:00:00Z 2012 3 2012-03-27T04:00:00Z   2024-11-12T04:48:34Z 2012-07267 1 0 0900006480fe21c5
IRS-2007-0114-0050 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; Correction Proposed Rule Correction 2012-03-27T04:00:00Z 2012 3 2012-03-27T04:00:00Z   2024-11-12T04:48:39Z 2012-07266 1 0 0900006480fe21cb
IRS-2012-0012-0001 IRS Certain Preventive Services under Affordable Care Act IRS-2012-0012 Certain Preventive Services under Affordable Care Act Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2012-03-21T04:00:00Z 2012 3 2012-03-21T04:00:00Z 2012-03-20T03:59:59Z 2024-11-07T22:06:20Z 2012-06689 1 0 0900006480fdc87f
IRS-2007-0114-0046 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 Proposed Rule Notice of Hearing 2012-03-16T04:00:00Z 2012 3 2012-03-16T04:00:00Z 2012-04-18T03:59:59Z 2024-11-12T04:45:14Z 2012-06371 1 0 0900006480fd893e
IRS-2011-0047-0003 IRS Treasury Inflation-Protected Securities Issued at a Premium IRS-2011-0047 Treasury Inflation-Protected Securities Issued at a Premium; Hearing Cancellation Proposed Rule Public Hearing 2012-03-15T04:00:00Z 2012 3 2012-03-15T04:00:00Z   2014-01-18T16:57:35Z 2012-06212 0 0 0900006480fd7e63
IRS-2011-0045-0010 IRS Passive Activity Losses and Credits Limited; Material Participation of Limited Partners IRS-2011-0045 Passive Activity Losses and Credits Limited: Hearing Proposed Rule Hearings 2012-03-14T04:00:00Z 2012 3 2012-03-14T04:00:00Z 2012-04-10T03:59:59Z 2014-01-18T17:21:17Z 2012-06068 0 0 0900006480fd6ea8
IRS-2012-0011-0001 IRS Updating of Employer Identification Numbers IRS-2012-0011 Updating of Employer Identification Numbers Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-03-14T04:00:00Z 2012 3 2012-03-14T04:00:00Z 2012-06-13T03:59:59Z 2022-02-18T20:05:54Z 2012-06072 0 0 0900006480fd6f39
IRS-2012-0004-0003 IRS Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options under Defined Benefit Pension Plans (REG-110980-10) IRS-2012-0004 Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction Proposed Rule Correction 2012-03-09T05:00:00Z 2012 3 2012-03-09T05:00:00Z   2014-01-18T16:57:35Z 2012-05715 0 0 0900006480fd27c8
IRS-2012-0002-0007 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources Within the U.S.; Correction Rule Correction 2012-03-08T05:00:00Z 2012 3 2012-03-08T05:00:00Z   2014-01-18T16:57:34Z 2012-05315 0 0 0900006480fd1c59
IRS-2011-0039-1029 IRS Determination of Governmental Plan Status IRS-2011-0039 Determination of Governmental Plan Status; Correction Proposed Rule Correction 2012-03-08T05:00:00Z 2012 3 2012-03-08T05:00:00Z   2014-01-18T16:57:34Z 2012-05595 0 0 0900006480fd1b7b

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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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