documents
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135 rows where agency_id = "IRS" and posted_year = 2014 sorted by posted_date descending
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document_type 4
- Rule 86
- Proposed Rule 47
- Notice 1
- Other 1
posted_year 1
- 2014 · 135 ✖
agency_id 1
- IRS · 135 ✖
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2013-0035-0005 | IRS | Guidance Regarding Dispositions of Tangible Depreciable Property IRS-2013-0035 | Dispositions of Tangible Depreciable Property; Corrections | Rule | 2014-12-31T05:00:00Z | 2014 | 12 | 2014-12-31T05:00:00Z | 2015-01-05T13:46:17Z | 2014-30186 | 0 | 0 | 090000648199bed7 | ||
| IRS-2012-0036-0229 | IRS | Additional Requirements for Charitable Hospitals IRS-2012-0036 | Additional Requirements for Charitable Hospitals: Community Health Needs Assessments for Charitable Hospitals; Requirement of a Excise Tax Return and Time for Filing the Return | Rule | 2014-12-31T05:00:00Z | 2014 | 12 | 2014-12-31T05:00:00Z | 2015-01-05T13:38:42Z | 2014-30525 | 0 | 0 | 090000648199bedc | ||
| IRS-2015-0001-0001 | IRS | Summary of Benefits and Coverage and Uniform Glossary (REG-145878-14) IRS-2015-0001 | Summary of Benefits and Coverage and Uniform Glossary | Proposed Rule | Advance Notice of Proposed Rulemaking (ANPRM) | 2014-12-30T05:00:00Z | 2014 | 12 | 2024-11-12T05:30:11Z | 2014-30243 | 1 | 0 | 0900006481999c8f | ||
| IRS-2014-0017-0004 | IRS | Filing of Forms IRS-2014-0017 | Filing of Form 5472 | Rule | 2014-12-24T05:00:00Z | 2014 | 12 | 2014-12-24T05:00:00Z | 2014-12-29T13:30:01Z | 2014-30200 | 0 | 0 | 090000648199123f | ||
| IRS-2014-0037-0001 | IRS | Amendments to Excepted Benefits (REG-132751-14) IRS-2014-0037 | Amendments to Excepted Benefits | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-12-23T05:00:00Z | 2014 | 12 | 2014-12-23T05:00:00Z | 2014-12-23T04:59:59Z | 2024-11-12T05:32:10Z | 2014-30010 | 1 | 0 | 090000648198e813 |
| IRS-2014-0038-0001 | IRS | Nonrecognition of Gains or Losses: Certain Dispositions of Installment Obligations (REG-109187-11) IRS-2014-0038 | Nonrecognition of Gains or Losses: Certain Dispositions of Installment Obligations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-12-23T05:00:00Z | 2014 | 12 | 2014-12-23T05:00:00Z | 2015-03-24T03:59:59Z | 2024-11-12T05:32:15Z | 2014-30103 | 1 | 0 | 090000648198ebcc |
| IRS-2011-0048-0012 | IRS | Reporting of Specified Foreign Financial Assets IRS-2011-0048 | Reporting of Specified Foreign Financial Assets | Rule | 2014-12-12T05:00:00Z | 2014 | 12 | 2014-12-12T05:00:00Z | 2014-12-16T11:16:33Z | 2014-29125 | 0 | 0 | 090000648197049a | ||
| IRS-2014-0006-0018 | IRS | Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings IRS-2014-0006 | Minimum Essential Coverage Regarding the Shared Responsibility Payment for Individuals | Rule | 2014-11-26T05:00:00Z | 2014 | 11 | 2014-11-26T05:00:00Z | 2014-11-28T14:12:59Z | 2014-27998 | 0 | 0 | 0900006481948747 | ||
| IRS-2013-0006-0004 | IRS | Failure To File Gain Recognition Agreements and Other Required Filings IRS-2013-0006 | Failure To File Gain Recognition Agreements or Satisfy Other Reporting Obligations | Rule | 2014-11-19T05:00:00Z | 2014 | 11 | 2014-11-19T05:00:00Z | 2014-11-20T12:13:49Z | 2014-27365 | 0 | 0 | 0900006481937f35 | ||
| IRS-2014-0010-0024 | IRS | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction | Rule | 2014-11-18T05:00:00Z | 2014 | 11 | 2014-11-18T05:00:00Z | 2014-11-18T17:22:35Z | 2014-27248 | 0 | 0 | 090000648193572b | ||
| IRS-2014-0036-0002 | IRS | Balanced System for Measuring Organizational and Employee Performance within the Internal Revenue Service (REG-138605-13) IRS-2014-0036 | Balanced System for Measuring Organizational and Employee Performance within the Internal Revenue Service | Rule | 2014-11-13T05:00:00Z | 2014 | 11 | 2014-11-13T05:00:00Z | 2014-11-17T19:19:24Z | 2014-26739 | 0 | 0 | 090000648192bbe5 | ||
| IRS-2014-0036-0001 | IRS | Balanced System for Measuring Organizational and Employee Performance within the Internal Revenue Service (REG-138605-13) IRS-2014-0036 | Balanced System for Measuring Organizational andEmployee Performance within the Internal Revenue Service | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-11-13T05:00:00Z | 2014 | 11 | 2014-11-13T05:00:00Z | 2015-01-13T04:59:59Z | 2024-11-11T20:55:09Z | 2014-26781 | 1 | 0 | 090000648192b81c |
| IRS-2013-0034-0004 | IRS | Arbitrage Rebate Overpayments on Tax-Exempt Bonds IRS-2013-0034 | Arbitrage Rebate Overpayments on Tax-Exempt Bonds | Rule | 2014-11-13T05:00:00Z | 2014 | 11 | 2014-11-13T05:00:00Z | 2014-11-17T19:15:34Z | 2014-26738 | 0 | 0 | 090000648192b886 | ||
| IRS-2011-0041-0002 | IRS | Corporate Reorganizations; Allocation of Basis in "All Cash D" Reorganizations IRS-2011-0041 | Allocation of Basis in All Cash D Reorganizations | Rule | 2014-11-12T05:00:00Z | 2014 | 11 | 2014-11-12T05:00:00Z | 2014-11-17T19:24:34Z | 2014-26780 | 0 | 0 | 09000064819275f6 | ||
| IRS-2014-0013-0002 | IRS | Acquiring Corporation for Purposes of Section 381 IRS-2014-0013 | Tax-Free Transfers: Allocation of Earnings and Profits from One Corporation to Another; Acquiring Corporation | Rule | 2014-11-10T05:00:00Z | 2014 | 11 | 2014-11-10T05:00:00Z | 2014-11-17T19:08:32Z | 2014-26546 | 0 | 0 | 0900006481924ee4 | ||
| IRS-2014-0035-0002 | IRS | Certain Distributions Treated as Sales or Exchanges (REG-151416-06) IRS-2014-0035 | Certain Distributions Treated as Sales or Exchanges | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-11-05T05:00:00Z | 2014 | 11 | 2014-11-05T05:00:00Z | 2015-02-03T04:59:59Z | 2024-11-07T23:09:46Z | 2014-25487 | 1 | 0 | 090000648191633b |
| IRS-2012-0017-0004 | IRS | Local Lodging Expenses IRS-2012-0017 | Local Lodging Expenses; Correction | Rule | 2014-11-03T05:00:00Z | 2014 | 11 | 2014-11-03T05:00:00Z | 2014-11-05T18:17:23Z | 2014-26068 | 0 | 0 | 0900006481911229 | ||
| IRS-2014-0021-0001 | IRS | x IRS-2014-0021 | x | Proposed Rule | 2014-11-03T00:00:00Z | 2014 | 11 | 2014-11-06T11:45:16Z | 0 | 1 | 0900006481910bcd | ||||
| IRS-2009-0001-0002 | IRS | HIGHWAY USE TAX; SOLD VEHICLES AND ELECTRONICS IRS-2009-0001 | Highway Use Taxes: Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011 | Rule | 2014-10-29T04:00:00Z | 2014 | 10 | 2014-10-29T04:00:00Z | 2014-10-30T14:40:53Z | 2014-25558 | 0 | 0 | 090000648190518a | ||
| IRS-2007-0134-0008 | IRS | Information reporting and backup withholding for payment card transcations IRS-2007-0134 | Qualified Payment Card Agent Program; Removal | Rule | 2014-10-27T04:00:00Z | 2014 | 10 | 2014-10-27T04:00:00Z | 2014-10-28T10:49:23Z | 2014-25475 | 0 | 0 | 09000064818fe8fa | ||
| IRS-2014-0034-0001 | IRS | Removal of 36-Month Non-Payment Testing Period Rule (REG-136676-13) IRS-2014-0034 | Removal of 36-Month Non-Payment Testing Period Rule | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-10-15T04:00:00Z | 2014 | 10 | 2014-10-15T04:00:00Z | 2015-01-14T04:59:59Z | 2024-11-07T23:09:49Z | 2014-24392 | 1 | 0 | 09000064818bf21c |
| IRS-2014-0033-0001 | IRS | Amendments to Excepted Benefits (REG-143172-13) IRS-2014-0033 | Excepted Benefits Amendments | Rule | Final Rule | 2014-10-01T04:00:00Z | 2014 | 10 | 2014-10-01T04:00:00Z | 2022-02-16T20:32:37Z | 2014-23323 | 0 | 0 | 090000648189f9b7 | |
| IRS-2012-0017-0003 | IRS | Local Lodging Expenses IRS-2012-0017 | Local Lodging Expenses | Rule | 2014-10-01T04:00:00Z | 2014 | 10 | 2014-10-01T04:00:00Z | 2014-10-02T17:32:55Z | 2014-23306 | 0 | 0 | 090000648189f85f | ||
| IRS-2013-0025-0004 | IRS | Employee Retirement Benefit Plan Returns Required on Magnetic Media IRS-2013-0025 | Employee Retirement Benefit Plan Returns Required on Magnetic Media | Rule | 2014-09-29T04:00:00Z | 2014 | 9 | 2014-09-29T04:00:00Z | 2014-09-30T19:46:42Z | 2014-23161 | 0 | 0 | 0900006481898f8d | ||
| IRS-2014-0026-0003 | IRS | Branded Prescription Drug Fee IRS-2014-0026 | Branded Prescription Drug Fee; Correction | Rule | 2014-09-26T04:00:00Z | 2014 | 9 | 2014-09-26T04:00:00Z | 2014-09-29T17:14:50Z | 2014-22929 | 0 | 0 | 0900006481892a6b | ||
| IRS-2014-0026-0004 | IRS | Branded Prescription Drug Fee IRS-2014-0026 | Branded Prescription Drug Fee; Correction | Rule | 2014-09-26T04:00:00Z | 2014 | 9 | 2014-09-26T04:00:00Z | 2014-09-29T17:21:10Z | 2014-22930 | 0 | 0 | 0900006481892aeb | ||
| IRS-2012-0051-1457 | 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 the Internal Revenue Laws; Correction | Rule | 2014-09-26T04:00:00Z | 2014 | 9 | 2014-09-26T04:00:00Z | 2014-09-29T17:12:59Z | 2014-22948 | 0 | 0 | 0900006481892a31 | ||
| IRS-2014-0026-0005 | IRS | Branded Prescription Drug Fee IRS-2014-0026 | Branded Prescription Drug Fee; Correction | Proposed Rule | 2014-09-26T04:00:00Z | 2014 | 9 | 2014-09-26T04:00:00Z | 2014-10-28T03:59:59Z | 2014-09-29T17:26:43Z | 2014-22928 | 0 | 0 | 0900006481892c0a | |
| IRS-2012-0051-1456 | IRS | Awards for Information Relating to Detecting Underpayments of Tax or Violations of Internal Revenue Laws IRS-2012-0051 | Awards for InformationRelating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Correction | Rule | 2014-09-26T04:00:00Z | 2014 | 9 | 2014-09-26T04:00:00Z | 2014-09-29T17:09:36Z | 2014-22952 | 0 | 0 | 0900006481892938 | ||
| IRS-2013-0015-0011 | IRS | 500,000 Dollar Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers IRS-2013-0015 | Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers | Rule | 2014-09-23T04:00:00Z | 2014 | 9 | 2014-09-23T04:00:00Z | 2014-09-24T15:57:40Z | 2014-22317 | 0 | 0 | 090000648188873f | ||
| IRS-2014-0031-0001 | IRS | Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans IRS-2014-0031 | Market Rate of Return Rules for Hybrid Retirement Plans; Transitional Amendments | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-09-19T04:00:00Z | 2014 | 9 | 2014-09-19T04:00:00Z | 2014-12-19T04:59:59Z | 2024-11-07T23:11:02Z | 2014-22292 | 1 | 0 | 090000648187e80e |
| IRS-2010-0032-0033 | IRS | Additional Rules Regarding Hybrid Retirement Plans IRS-2010-0032 | Additional Rules Regarding Hybrid Retirement Plans | Rule | 2014-09-19T04:00:00Z | 2014 | 9 | 2014-09-19T04:00:00Z | 2014-09-22T18:25:38Z | 2014-22293 | 0 | 0 | 090000648187e78d | ||
| IRS-2014-0032-0001 | IRS | Removal of Allocation Rule for Disbursements From Designated Roth Accounts to Multiple Destinations IRS-2014-0032 | Removal of Allocation for Disbursements from Designated Roth Accounts to Multiple Destinations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-09-19T04:00:00Z | 2014 | 9 | 2014-09-19T04:00:00Z | 2014-12-19T04:59:59Z | 2024-11-07T23:11:02Z | 2014-22324 | 1 | 0 | 090000648187e876 |
| IRS-2013-0039-0010 | IRS | Authority for Voluntary Withholding on Other Payments IRS-2013-0039 | Authority for Voluntary Withholding on Other Payments | Rule | 2014-09-16T04:00:00Z | 2014 | 9 | 2014-09-16T04:00:00Z | 2014-09-16T16:19:34Z | 2014-22036 | 0 | 0 | 09000064818740b9 | ||
| IRS-2013-0028-0003 | IRS | Debt That Is a Position in Personal Property That Is Part of a Straddle IRS-2013-0028 | Debt That Is a Position in Personal Property That Is Part of a Straddle | Rule | 2014-08-27T04:00:00Z | 2014 | 8 | 2014-08-27T04:00:00Z | 2014-08-28T17:57:59Z | 2014-20330 | 0 | 0 | 0900006481847bab | ||
| IRS-2014-0029-0001 | IRS | Coverage of Certain Preventive Services Under the Affordable Care Act IRS-2014-0029 | Coverage of Certain Preventive Services under the Affordable Care Act | Rule | 2014-08-27T04:00:00Z | 2014 | 8 | 2014-08-27T04:00:00Z | 2014-10-28T03:59:59Z | 2014-10-29T01:02:22Z | 2014-20252 | 0 | 0 | 0900006481847bb4 | |
| IRS-2014-0029-0003 | IRS | Coverage of Certain Preventive Services Under the Affordable Care Act IRS-2014-0029 | Coverage of Certain Preventive Services under the Affordable Care Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-08-27T04:00:00Z | 2014 | 8 | 2014-08-27T04:00:00Z | 2014-11-26T04:59:59Z | 2024-11-07T23:09:31Z | 2014-20256 | 1 | 0 | 0900006481847c31 |
| IRS-2014-0028-0001 | IRS | Coverage of Certain Preventive Services under the Affordable Care Act IRS-2014-0028 | Coverage of Certain Preventive Services under the Affordable Care Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-08-27T04:00:00Z | 2014 | 8 | 2014-08-27T04:00:00Z | 2024-11-07T23:09:31Z | 2014-20254 | 1 | 0 | 0900006481847c3a | |
| IRS-2012-0001-0006 | IRS | Allocation and Apportionment of Interest Expense IRS-2012-0001 | Allocation and Apportionment of Interest Expense; Correction | Rule | 2014-08-22T04:00:00Z | 2014 | 8 | 2014-08-22T04:00:00Z | 2014-08-22T15:48:02Z | 2014-19873 | 0 | 0 | 090000648183b3db | ||
| IRS-2013-0035-0004 | IRS | Guidance Regarding Dispositions of Tangible Depreciable Property IRS-2013-0035 | Guidance Regarding Dispositions of Tangible Depreciable Property | Rule | 2014-08-18T04:00:00Z | 2014 | 8 | 2014-08-18T04:00:00Z | 2014-08-18T15:21:47Z | 2014-19403 | 0 | 0 | 090000648182a9f0 | ||
| IRS-2011-0031-0005 | IRS | Retail Inventory Method (REG-125949-10) IRS-2011-0031 | Retail Inventory Method | Rule | 2014-08-15T04:00:00Z | 2014 | 8 | 2014-08-15T04:00:00Z | 2014-08-15T15:18:17Z | 2014-19275 | 0 | 0 | 0900006481825f43 | ||
| IRS-2012-0051-1454 | 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 the Internal Revenue Laws | Rule | 2014-08-12T04:00:00Z | 2014 | 8 | 2014-08-12T04:00:00Z | 2014-08-12T15:50:25Z | 2014-18858 | 0 | 0 | 090000648181b962 | ||
| IRS-2012-0005-0051 | IRS | Longevity Annuity Contracts IRS-2012-0005 | Longevity Annuity Contracts; Corrections | Rule | 2014-08-06T04:00:00Z | 2014 | 8 | 2014-08-06T04:00:00Z | 2014-08-06T17:45:16Z | 2014-18547 | 0 | 0 | 0900006481807231 | ||
| IRS-2012-0005-0052 | IRS | Longevity Annuity Contracts IRS-2012-0005 | Longevity Annuity Contracts; Corrections | Rule | 2014-08-06T04:00:00Z | 2014 | 8 | 2014-08-06T04:00:00Z | 2014-08-06T17:51:43Z | 2014-18558 | 0 | 0 | 09000064818072ab | ||
| IRS-2014-0027-0001 | IRS | Segregation Rule Effective Date (REG-105067-14) IRS-2014-0027 | Segregation Rule Effective Date | Rule | 2014-07-31T04:00:00Z | 2014 | 7 | 2014-07-31T04:00:00Z | 2014-08-01T21:03:09Z | 2014-17832 | 0 | 0 | 09000064817f160e | ||
| IRS-2014-0027-0002 | IRS | Segregation Rule Effective Date (REG-105067-14) IRS-2014-0027 | Segregation Rule Effective Date | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-07-31T04:00:00Z | 2014 | 7 | 2014-07-31T04:00:00Z | 2014-10-30T03:59:59Z | 2024-11-12T05:27:42Z | 2014-17831 | 1 | 0 | 09000064817f17a3 |
| IRS-2008-0108-0002 | IRS | Section 6707 and the Failure To Furnish Information Regarding Reportable Transactions IRS-2008-0108 | Material Advisor Penalty for Failure to Furnish Information Regarding Reportable Transactions | Rule | 2014-07-31T04:00:00Z | 2014 | 7 | 2014-07-31T04:00:00Z | 2014-08-01T20:45:28Z | 2014-17932 | 0 | 0 | 09000064817f165c | ||
| IRS-2014-0026-0002 | IRS | Branded Prescription Drug Fee IRS-2014-0026 | Branded Prescription Drug Fee | Rule | 2014-07-28T04:00:00Z | 2014 | 7 | 2014-07-28T04:00:00Z | 2014-07-28T21:12:46Z | 2014-17697 | 0 | 0 | 09000064817e6d52 | ||
| IRS-2014-0025-0002 | IRS | Rules Regarding the Health Insurance Premium Tax Credit IRS-2014-0025 | Health Insurance Premium Tax Credit | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-07-28T04:00:00Z | 2014 | 7 | 2014-07-28T04:00:00Z | 2014-10-28T03:59:59Z | 2024-11-07T23:08:56Z | 2014-17696 | 1 | 0 | 09000064817e6d20 |
| IRS-2014-0025-0001 | IRS | Rules Regarding the Health Insurance Premium Tax Credit IRS-2014-0025 | Health Insurance Premium Tax Credit | Rule | 2014-07-28T04:00:00Z | 2014 | 7 | 2014-07-28T04:00:00Z | 2014-07-28T20:25:17Z | 2014-17695 | 0 | 0 | 09000064817e6789 | ||
| IRS-2014-0026-0001 | IRS | Branded Prescription Drug Fee IRS-2014-0026 | Branded Prescription Drug Fee | Proposed Rule | Request for Comment | 2014-07-28T04:00:00Z | 2014 | 7 | 2014-07-28T04:00:00Z | 2014-10-28T03:59:59Z | 2024-11-07T23:08:55Z | 2014-17698 | 1 | 0 | 09000064817e6859 |
| IRS-2014-0024-0001 | IRS | Method of Accounting for Gains and Losses on Shares in Certain Money Market Funds; Broker Returns With Respect to Sales of Shares in Money Market Funds (REG-107012-14) IRS-2014-0024 | Money Market Funds: Method of Accounting for Gains and Losses on Shares and Broker Returns with Respect to Sales of Shares | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-07-28T04:00:00Z | 2014 | 7 | 2014-07-28T04:00:00Z | 2014-10-28T03:59:59Z | 2025-10-08T09:01:24Z | 2014-17689 | 1 | 0 | 09000064817e60a7 |
| IRS-2014-0023-0001 | IRS | Partnerships; Start-Up Expenditures; Organization and Syndication Fees IRS-2014-0023 | Organization and Syndication Fees: Partnerships; Start-up Expenditures | Rule | Final Rule | 2014-07-23T04:00:00Z | 2014 | 7 | 2014-07-23T04:00:00Z | 2022-02-16T20:16:58Z | 2014-17335 | 0 | 0 | 09000064817d75b5 | |
| IRS-2012-0026-0008 | IRS | Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 | Basis of Indebtedness of S Corporations to their Shareholders | Rule | 2014-07-23T04:00:00Z | 2014 | 7 | 2014-07-23T04:00:00Z | 2014-07-24T19:25:34Z | 2014-17336 | 0 | 0 | 09000064817d75bb | ||
| IRS-2007-0114-0081 | IRS | Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 | Guidance: Deduction and Capitalization of Expenditures Related to Tangible Property; Correction | Rule | 2014-07-21T04:00:00Z | 2014 | 7 | 2014-07-21T04:00:00Z | 2014-07-24T19:18:19Z | 2014-17080 | 0 | 0 | 09000064817cdaba | ||
| IRS-2013-0027-0013 | IRS | Research Expenditures IRS-2013-0027 | Research Expenditures | Rule | 2014-07-21T04:00:00Z | 2014 | 7 | 2014-07-21T04:00:00Z | 2014-07-24T19:21:09Z | 2014-16956 | 0 | 0 | 09000064817cdabc | ||
| IRS-2012-0003-0006 | IRS | Information Reporting by Passport Applicants IRS-2012-0003 | Information Reporting by Passport Applicants | Rule | 2014-07-18T04:00:00Z | 2014 | 7 | 2014-07-18T04:00:00Z | 2014-07-24T19:17:00Z | 2014-16944 | 0 | 0 | 09000064817bce62 | ||
| IRS-2013-0020-0010 | IRS | Mixed Straddles; Straddle-by-Straddle Identification IRS-2013-0020 | Mixed Straddles: Straddle-by-Straddle Identification Under Section 1092 | Rule | 2014-07-18T04:00:00Z | 2014 | 7 | 2014-07-18T04:00:00Z | 2014-07-24T19:09:58Z | 2014-17009 | 0 | 0 | 09000064817bce24 | ||
| IRS-2014-0020-0005 | IRS | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status | Rule | 2014-07-18T04:00:00Z | 2014 | 7 | 2014-07-18T04:00:00Z | 2014-07-22T17:30:17Z | C2-2014-15623 | 0 | 0 | 09000064817bcdbd | ||
| IRS-2007-0098-0043 | IRS | SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 | Limitations on Estates or Trusts | Rule | 2014-07-17T04:00:00Z | 2014 | 7 | 2014-07-17T04:00:00Z | 2014-07-22T17:27:13Z | 2014-16834 | 0 | 0 | 09000064817b3bc7 | ||
| IRS-2012-0001-0005 | IRS | Allocation and Apportionment of Interest Expense IRS-2012-0001 | Allocation and Apportionment of Interest Expense | Rule | 2014-07-16T04:00:00Z | 2014 | 7 | 2014-07-16T04:00:00Z | 2014-07-16T16:01:21Z | 2014-16461 | 0 | 0 | 09000064817b0cfb | ||
| IRS-2013-0004-0016 | IRS | Truncated Taxpayer Identification Numbers IRS-2013-0004 | IRS Truncated Taxpayer Identification Numbers | Rule | 2014-07-15T04:00:00Z | 2014 | 7 | 2014-07-15T04:00:00Z | 2014-07-15T17:21:04Z | 2014-16464 | 0 | 0 | 09000064817ad987 | ||
| IRS-2014-0022-0002 | IRS | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities IRS-2014-0022 | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities | Rule | 2014-07-15T04:00:00Z | 2014 | 7 | 2014-07-15T04:00:00Z | 2014-07-15T17:19:30Z | 2014-16599 | 0 | 0 | 09000064817ad66e | ||
| IRS-2014-0022-0001 | IRS | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities IRS-2014-0022 | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-07-15T04:00:00Z | 2014 | 7 | 2014-07-15T04:00:00Z | 2014-10-15T03:59:59Z | 2024-11-12T05:28:49Z | 2014-16597 | 1 | 0 | 09000064817ad472 |
| IRS-2014-0018-0001 | IRS | Individual Retirement Plans and Simplified Employee Pensions; Partial Withdrawal IRS-2014-0018 | Individual Retirement Plans and Simplified Employee Pensions; Partial Withdrawal | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-07-11T04:00:00Z | 2014 | 7 | 2014-07-11T04:00:00Z | 2024-11-07T23:07:59Z | 2014-16281 | 1 | 0 | 09000064817a1573 | |
| IRS-2014-0020-0004 | IRS | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status | Rule | 2014-07-10T04:00:00Z | 2014 | 7 | 2014-07-10T04:00:00Z | 2014-07-10T15:30:14Z | C1-2014-15623 | 0 | 0 | 090000648179cbf7 | ||
| IRS-2014-0015-0005 | IRS | Definitions of Real Estate Investment Trust Real Properties IRS-2014-0015 | Definition of Real Estate Investment True Real Property; Correction | Proposed Rule | 2014-07-09T04:00:00Z | 2014 | 7 | 2014-07-09T04:00:00Z | 2014-07-10T15:26:48Z | 2014-15873 | 0 | 0 | 09000064817996c8 | ||
| IRS-2007-0067-0016 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums: Corrections | Rule | 2014-07-07T04:00:00Z | 2014 | 7 | 2014-07-07T04:00:00Z | 2014-07-08T10:10:30Z | 2014-14989 | 0 | 0 | 090000648179293e | ||
| IRS-2012-0005-0050 | IRS | Longevity Annuity Contracts IRS-2012-0005 | Longevity Annuity Contracts | Rule | 2014-07-02T04:00:00Z | 2014 | 7 | 2014-07-02T04:00:00Z | 2014-07-07T10:37:04Z | 2014-15524 | 0 | 0 | 0900006481787044 | ||
| IRS-2014-0020-0001 | IRS | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status | Proposed Rule | 2014-07-02T04:00:00Z | 2014 | 7 | 2014-07-02T04:00:00Z | 2014-10-01T03:59:59Z | 2014-07-02T18:06:37Z | 2014-15624 | 0 | 0 | 0900006481786fc1 | |
| IRS-2014-0020-0003 | IRS | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status | Rule | 2014-07-02T04:00:00Z | 2014 | 7 | 2014-07-02T04:00:00Z | 2014-07-07T10:35:13Z | 2014-15623 | 0 | 0 | 090000648178757b | ||
| IRS-2014-0009-0009 | IRS | Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 | Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, etc.; Corrections | Rule | 2014-07-01T04:00:00Z | 2014 | 7 | 2014-07-01T04:00:00Z | 2014-07-07T10:43:24Z | 2014-15466 | 0 | 0 | 09000064817786ab | ||
| IRS-2014-0010-0018 | IRS | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions; Corrections | Rule | 2014-07-01T04:00:00Z | 2014 | 7 | 2014-07-01T04:00:00Z | 2014-07-07T10:41:18Z | 2014-15465 | 0 | 0 | 090000648177877c | ||
| IRS-2012-0051-1297 | IRS | Awards for Information Relating to Detecting Underpayments of Tax or Violations of Internal Revenue Laws IRS-2012-0051 | na | Other | 2014-07-01T00:00:00Z | 2014 | 7 | 2014-07-01T18:26:19Z | 0 | 1 | 090000648177e9f9 | ||||
| IRS-2013-0024-0016 | IRS | Tax Credit for Employee Health Insurance Expenses of Small Employers IRS-2013-0024 | Tax Credit for Employee Health Insurance Expenses of Small Employers | Rule | 2014-06-30T04:00:00Z | 2014 | 6 | 2014-06-30T04:00:00Z | 2014-07-01T10:16:02Z | 2014-15262 | 0 | 0 | 0900006481774db8 | ||
| IRS-2011-0036-0006 | IRS | Extending Religious and Family Member FICA and FUTA Exceptions to Disregard Entities IRS-2011-0036 | Indoor Tanning Services Excise Tax Disregarded Entities; Religious and Family Member FICA and FUTA Exceptions | Rule | 2014-06-26T04:00:00Z | 2014 | 6 | 2014-06-26T04:00:00Z | 2014-07-01T10:12:49Z | 2014-14967 | 0 | 0 | 090000648176a4fb | ||
| IRS-2013-0014-0005 | IRS | Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act IRS-2013-0014 | Ninety-Day Waiting Period Limitation | Rule | 2014-06-25T04:00:00Z | 2014 | 6 | 2014-06-25T04:00:00Z | 2014-06-26T10:12:09Z | 2014-14795 | 0 | 0 | 0900006481765688 | ||
| IRS-2014-0019-0001 | IRS | Participation in a Summons Interview IRS-2014-0019 | Participation in a Summons Interview | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-06-18T04:00:00Z | 2014 | 6 | 2014-06-18T04:00:00Z | 2014-09-17T03:59:59Z | 2024-11-11T20:51:29Z | 2014-14264 | 1 | 0 | 090000648174fca1 |
| IRS-2014-0019-0002 | IRS | Participation in a Summons Interview IRS-2014-0019 | Participation in a Summons Interview | Rule | 2014-06-18T04:00:00Z | 2014 | 6 | 2014-06-18T04:00:00Z | 2014-06-19T13:40:34Z | 2014-14265 | 0 | 0 | 090000648174fb94 | ||
| IRS-2011-0014-0005 | IRS | Removal of the dual filing requirement for Form 5472 under Treas. Reg. § 1.6038A-2(d) and (e) IRS-2011-0014 | Filing of Forms; Requirements | Rule | 2014-06-06T04:00:00Z | 2014 | 6 | 2014-06-06T04:00:00Z | 2014-06-06T13:07:35Z | 2014-13255 | 0 | 0 | 090000648172cd01 | ||
| IRS-2014-0017-0001 | IRS | Filing of Forms IRS-2014-0017 | Filing of Forms | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-06-06T04:00:00Z | 2014 | 6 | 2014-06-06T04:00:00Z | 2014-08-06T03:59:59Z | 2024-11-11T20:52:05Z | 2014-13254 | 1 | 0 | 090000648172cdbd |
| IRS-2014-0006-0017 | IRS | Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings IRS-2014-0006 | Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals; Correction | Proposed Rule | 2014-06-03T04:00:00Z | 2014 | 6 | 2014-06-03T04:00:00Z | 2014-06-04T16:50:18Z | 2014-12754 | 0 | 0 | 0900006481725d2f | ||
| IRS-2014-0016-0001 | IRS | ALTERNATIVE SIMPLIFIED CREDIT ELECTION IRS-2014-0016 | Alternative Simplified Credit Election | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-06-03T04:00:00Z | 2014 | 6 | 2014-06-03T04:00:00Z | 2014-09-03T03:59:59Z | 2024-11-12T05:26:30Z | 2014-12758 | 1 | 0 | 0900006481725808 |
| IRS-2014-0016-0002 | IRS | ALTERNATIVE SIMPLIFIED CREDIT ELECTION IRS-2014-0016 | Alternative Simplified Credit Election | Rule | 2014-06-03T04:00:00Z | 2014 | 6 | 2014-06-03T04:00:00Z | 2014-06-04T16:48:44Z | 2014-12757 | 0 | 0 | 0900006481725e5b | ||
| IRS-2013-0005-0013 | IRS | Designation of Person Under Section 3504 IRS-2013-0005 | Designation of Payor to Perform Acts Required of an Employer; Correction | Rule | 2014-06-02T04:00:00Z | 2014 | 6 | 2014-06-02T04:00:00Z | 2014-06-03T11:51:11Z | 2014-12614 | 0 | 0 | 0900006481722c5c | ||
| IRS-2014-0010-0008 | IRS | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 | Information Reporting by Foreign Financial Institutions, etc.; Hearing Cancellation | Proposed Rule | 2014-05-23T04:00:00Z | 2014 | 5 | 2014-05-23T04:00:00Z | 2014-05-23T17:40:54Z | 2014-11921 | 0 | 0 | 090000648170f214 | ||
| IRS-2013-0041-0002 | IRS | Section 752 and Related Party Rules IRS-2013-0041 | Recourse Liabilities of a Partnership and Special Rules for Related Persons | Proposed Rule | 2014-05-23T04:00:00Z | 2014 | 5 | 2014-05-23T04:00:00Z | 2014-05-23T17:43:25Z | C1-2013-29420 | 0 | 0 | 090000648170f2a7 | ||
| IRS-2014-0009-0007 | IRS | Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 | Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, etc.; Hearing Cancellation | Proposed Rule | 2014-05-23T04:00:00Z | 2014 | 5 | 2014-05-23T04:00:00Z | 2014-05-23T17:37:06Z | 2014-11920 | 0 | 0 | 090000648170f193 | ||
| IRS-2014-0006-0016 | IRS | Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings IRS-2014-0006 | Shared Responsibility Payment for Individuals; Minimum Essential Coverage; Hearing Cancellation | Proposed Rule | 2014-05-16T04:00:00Z | 2014 | 5 | 2014-05-16T04:00:00Z | 2014-05-21T12:17:58Z | 2014-11414 | 0 | 0 | 09000064816ff372 | ||
| IRS-2014-0015-0001 | IRS | Definitions of Real Estate Investment Trust Real Properties IRS-2014-0015 | Definitions of Real Estate Investment Trust Real Properties | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-05-14T04:00:00Z | 2014 | 5 | 2014-05-14T04:00:00Z | 2014-08-13T03:59:59Z | 2024-11-11T20:51:52Z | 2014-11115 | 1 | 0 | 09000064816f92a0 |
| IRS-2014-0001-0008 | IRS | Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (REG-140974-11) IRS-2014-0001 | Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction | Proposed Rule | Correction | 2014-05-13T04:00:00Z | 2014 | 5 | 2014-05-13T04:00:00Z | 2014-05-13T14:38:21Z | 2014-10858 | 0 | 0 | 09000064816f4067 | |
| IRS-2007-0067-0015 | IRS | Medical and Accident Insurance Benefits Under Qualified Plans IRS-2007-0067 | Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums | Rule | 2014-05-12T04:00:00Z | 2014 | 5 | 2014-05-12T04:00:00Z | 2014-05-13T14:44:25Z | 2014-10849 | 0 | 0 | 09000064816f08f9 | ||
| IRS-2014-0001-0009 | IRS | Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (REG-140974-11) IRS-2014-0001 | Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; etc.; Correction | Rule | 2014-05-12T04:00:00Z | 2014 | 5 | 2014-05-12T04:00:00Z | 2014-05-13T14:41:44Z | 2014-10856 | 0 | 0 | 09000064816f0891 | ||
| IRS-2007-0098-0042 | IRS | SECTION 67 LIMITATIONS ON TRUSTS AND ESTATES IRS-2007-0098 | Limitations on Estates or Trusts | Rule | 2014-05-09T04:00:00Z | 2014 | 5 | 2014-05-09T04:00:00Z | 2014-05-12T13:06:25Z | 2014-10661 | 0 | 0 | 09000064816ec840 | ||
| IRS-2013-0009-0016 | IRS | Information Reporting for Affordable Insurance Exchanges IRS-2013-0009 | Information Reporting for Affordable Insurance Exchanges | Rule | 2014-05-07T04:00:00Z | 2014 | 5 | 2014-05-07T04:00:00Z | 2014-05-07T16:12:49Z | 2014-10419 | 0 | 0 | 09000064816e6e3d | ||
| IRS-2014-0013-0001 | IRS | Acquiring Corporation for Purposes of Section 381 IRS-2014-0013 | Acquiring Corporation for Purposes of Section 381 | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2014-05-07T04:00:00Z | 2014 | 5 | 2014-05-07T04:00:00Z | 2014-08-06T03:59:59Z | 2024-11-11T20:50:40Z | 2014-10500 | 1 | 0 | 09000064816e6ec6 |
| IRS-2013-0032-0041 | IRS | Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage IRS-2013-0032 | Information Reporting of Minimum Essential Coverage; Correction | Rule | 2014-04-30T04:00:00Z | 2014 | 4 | 2014-04-30T04:00:00Z | 2014-05-01T11:53:13Z | 2014-09795 | 0 | 0 | 09000064816d6df8 | ||
| IRS-2013-0032-0040 | IRS | Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage IRS-2013-0032 | Information Reporting of Minimum Essential Coverage; Correction | Rule | 2014-04-30T04:00:00Z | 2014 | 4 | 2014-04-30T04:00:00Z | 2014-05-01T11:52:05Z | 2014-09796 | 0 | 0 | 09000064816d6dbe | ||
| IRS-2014-0003-0004 | IRS | Disallowance of Partnership Loss Transfers under 2004 AJCA IRS-2014-0003 | Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, etc.: Hearings; Cancellations | Proposed Rule | 2014-04-29T04:00:00Z | 2014 | 4 | 2014-04-29T04:00:00Z | 2014-05-01T11:30:54Z | 2014-09699 | 0 | 0 | 09000064816d40d9 | ||
| IRS-2014-0009-0003 | IRS | Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 | Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, etc.: Corrections | Rule | 2014-04-22T04:00:00Z | 2014 | 4 | 2014-04-22T04:00:00Z | 2014-04-28T14:52:43Z | 2014-09161 | 0 | 0 | 09000064816c0d42 |
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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;