documents
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144 rows where agency_id = "IRS" and posted_year = 2012 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-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;