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

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134 rows where agency_id = "IRS" and posted_year = 2015 sorted by posted_date descending

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document_type 3

  • Rule 72
  • Proposed Rule 61
  • Notice 1

posted_year 1

  • 2015 · 134 ✖

agency_id 1

  • IRS · 134 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2015-0055-0001 IRS Country-by-Country Reporting (REG-109822-15) IRS-2015-0055 Country-by-Country Reporting (REG-109822-15) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-12-23T05:00:00Z 2015 12 2015-12-23T05:00:00Z 2016-04-30T03:59:59Z 2024-11-11T21:17:52Z 2015-32145 1 0 0900006481dca540
IRS-2007-0062-0089 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   2015-12-23T05:00:00Z 2015 12 2015-12-23T05:00:00Z   2015-12-28T20:20:13Z 2015-32146 0 0 0900006481dc9732
IRS-2013-0018-0055 IRS Health Insurance Premium Tax Credit: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules IRS-2013-0018 Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit, Rule   2015-12-18T05:00:00Z 2015 12 2015-12-18T05:00:00Z   2015-12-22T21:09:55Z 2015-31866 0 0 0900006481db980a
IRS-2015-0051-0002 IRS Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F) (REG-148532-05) IRS-2015-0051 Qualification of a Transaction as a Corporate Reorganization, etc.; Correction Rule Correction 2015-12-08T05:00:00Z 2015 12 2015-12-08T05:00:00Z   2016-02-23T17:58:53Z 2015-30869 0 0 0900006481d8cb05
IRS-2015-0050-0007 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents from Sources Within the UnitedStates; Correction Proposed Rule   2015-12-07T05:00:00Z 2015 12 2015-12-07T05:00:00Z   2015-12-07T16:32:44Z 2015-30779 0 0 0900006481d896c2
IRS-2015-0050-0008 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents from Sources Within the United States; Correction Rule   2015-12-07T05:00:00Z 2015 12 2015-12-07T05:00:00Z   2015-12-07T16:33:24Z 2015-30777 0 0 0900006481d89777
IRS-2015-0050-0009 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents from Sources Within the United States; Correction Rule   2015-12-07T05:00:00Z 2015 12 2015-12-07T05:00:00Z   2015-12-07T16:34:02Z 2015-30778 0 0 0900006481d897b8
IRS-2015-0053-0003 IRS General Allocation and Accounting Regulations Under Section 141 (REG-140379-02; REG-142599-02) IRS-2015-0053 General Allocation and Accounting Regulations: Remedial Actions for Tax-Exempt Bonds; Correction Rule   2015-11-30T05:00:00Z 2015 11 2015-11-30T05:00:00Z   2015-12-07T16:31:21Z 2015-30321 0 0 0900006481d79694
IRS-2015-0053-0004 IRS General Allocation and Accounting Regulations Under Section 141 (REG-140379-02; REG-142599-02) IRS-2015-0053 General Allocation and Accounting Regulations: Remedial Actions for Tax-Exempt Bonds; Correction Rule   2015-11-30T05:00:00Z 2015 11 2015-11-30T05:00:00Z   2015-12-07T16:31:56Z 2015-30322 0 0 0900006481d796e0
IRS-2015-0054-0001 IRS Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 Relief from Joint and Several Liability Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-11-20T05:00:00Z 2015 11 2015-11-20T05:00:00Z 2016-02-19T04:59:59Z 2024-11-07T23:33:54Z 2015-29609 1 0 0900006481d5e196
IRS-2010-0011-0017 IRS Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act IRS-2010-0011 Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections Rule Final Rule 2015-11-18T05:00:00Z 2015 11 2015-11-18T05:00:00Z   2015-11-18T16:07:15Z 2015-29294 0 0 0900006481d54804
IRS-2015-0041-0041 IRS Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (REG-123640-15) IRS-2015-0041 Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under the Multiemployer Pension Reform Act; Hearing Proposed Rule Notice of Hearing 2015-11-17T05:00:00Z 2015 11 2015-11-17T05:00:00Z 2015-12-01T04:59:59Z 2015-12-05T21:44:00Z 2015-29289 0 0 0900006481d4d5c8
IRS-2014-0031-0022 IRS Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans IRS-2014-0031 Hybrid Retirement Plans: Market Rate of Return Rule Final Rule 2015-11-16T05:00:00Z 2015 11 2015-11-16T05:00:00Z   2015-11-18T14:52:10Z 2015-28915 0 0 0900006481d487cd
IRS-2015-0033-0007 IRS Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 Extension of Time to File Certain Information Returns; Comment Period Extension Proposed Rule   2015-11-06T05:00:00Z 2015 11 2015-11-06T05:00:00Z 2016-01-12T04:59:59Z 2015-11-21T22:20:24Z 2015-28279 0 0 0900006481d1aac3
IRS-2015-0047-0003 IRS Treatment of Certain Transfers of Property to Foreign Corporations (REG-139483-13) IRS-2015-0047 Treatment of Certain Transfers of Property to Foreign Corporations; Correction Proposed Rule   2015-11-04T05:00:00Z 2015 11 2015-11-04T05:00:00Z   2015-11-05T21:05:55Z 2015-28013 0 0 0900006481d0d902
IRS-2009-0007-0006 IRS Determination of Distributive Share When a Partner's Interest Changes IRS-2009-0007 Determination of Distributive Share When Partner's Interest Changes; Correction Rule   2015-11-04T05:00:00Z 2015 11 2015-11-04T05:00:00Z   2015-11-05T20:58:57Z 2015-28014 0 0 0900006481d0d4fe
IRS-2009-0007-0007 IRS Determination of Distributive Share When a Partner's Interest Changes IRS-2009-0007 Determination of Distributive Share When Partner's Interest Changes; Correction Rule   2015-11-04T05:00:00Z 2015 11 2015-11-04T05:00:00Z   2015-11-05T21:02:11Z 2015-28015 0 0 0900006481d0dbeb
IRS-2015-0052-0002 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-121496-15) IRS-2015-0052 Preparer Tax Identification Number User Fee Update Rule   2015-10-30T04:00:00Z 2015 10 2015-10-30T04:00:00Z   2015-11-03T16:41:03Z 2015-27789 0 0 0900006481cfca13
IRS-2015-0052-0001 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-121496-15) IRS-2015-0052 Preparer Tax Identification Number User Fee Update Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-10-30T04:00:00Z 2015 10 2015-10-30T04:00:00Z 2016-01-29T04:59:59Z 2024-11-07T23:24:13Z 2015-27791 1 0 0900006481cfc910
IRS-2015-0042-0003 IRS United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction Rule   2015-10-29T04:00:00Z 2015 10 2015-10-29T04:00:00Z   2015-11-03T16:10:32Z 2015-27604 0 0 0900006481cf8a6d
IRS-2015-0042-0005 IRS United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction Rule   2015-10-29T04:00:00Z 2015 10 2015-10-29T04:00:00Z   2015-11-03T16:25:01Z 2015-27603 0 0 0900006481cf8c3d
IRS-2015-0042-0004 IRS United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction Proposed Rule   2015-10-29T04:00:00Z 2015 10 2015-10-29T04:00:00Z   2015-11-03T16:13:37Z 2015-27601 0 0 0900006481cf8a73
IRS-2015-0034-0002 IRS Section 706(d) Regulations--Allocable Cash Basis Items IRS-2015-0034 Allocable Cash Basis and Tiered Partnership Items; Correction Proposed Rule   2015-10-29T04:00:00Z 2015 10 2015-10-29T04:00:00Z   2015-11-03T16:37:12Z 2015-27609 0 0 0900006481cf8a76
IRS-2015-0053-0002 IRS General Allocation and Accounting Regulations Under Section 141 (REG-140379-02; REG-142599-02) IRS-2015-0053 General Allocation and Accounting: Partial Withdrawal Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-10-27T04:00:00Z 2015 10 2015-10-27T04:00:00Z   2024-11-07T23:26:18Z 2015-27319 1 0 0900006481cf1661
IRS-2015-0053-0001 IRS General Allocation and Accounting Regulations Under Section 141 (REG-140379-02; REG-142599-02) IRS-2015-0053 General Allocation and Accounting: Remedial Actions for Tax-Exempt Bonds Rule   2015-10-27T04:00:00Z 2015 10 2015-10-27T04:00:00Z   2015-11-03T15:52:49Z 2015-27328 0 0 0900006481cf151b
IRS-2015-0032-0003 IRS Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 Definition of Terms Relating to Marital Status Proposed Rule Request for Comment 2015-10-23T04:00:00Z 2015 10 2015-10-23T04:00:00Z 2015-12-08T04:59:59Z 2024-11-07T23:28:11Z 2015-26890 1 0 0900006481ce4b00
IRS-2015-0022-0007 IRS Notional Principal Contracts; Swaps With Nonperiodic Payments (REG-102656-15) IRS-2015-0022 Notional Principal Contracts; Swaps With Nonperiodic Payments Rule   2015-10-13T04:00:00Z 2015 10 2015-10-13T04:00:00Z   2015-10-14T19:19:34Z 2015-25921 0 0 0900006481cc4450
IRS-2015-0036-0031 IRS Disguised Payments for Services (REG-115452-14) IRS-2015-0036 Disguised Payments for Services; Extension of Comment Period Proposed Rule Request for Comment 2015-10-13T04:00:00Z 2015 10 2015-10-13T04:00:00Z 2015-11-17T04:59:59Z 2016-02-11T14:01:08Z 2015-25940 0 0 0900006481cc4a71
IRS-2013-0021-0008 IRS Controlled Group Regulation Examples IRS-2013-0021 Controlled Group Regulation Examples; Correction Rule   2015-10-06T04:00:00Z 2015 10 2015-10-06T04:00:00Z   2015-10-14T15:29:41Z 2015-25355 0 0 0900006481cb3105
IRS-2015-0021-0138 IRS Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (REG-132634-14) IRS-2015-0021 Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources: Hearing Proposed Rule   2015-09-28T04:00:00Z 2015 9 2015-09-28T04:00:00Z   2015-09-28T15:15:35Z 2015-24568 0 0 0900006481c9db39
IRS-2012-0044-0013 IRS Reliance Standards for Making Good Faith Determinations IRS-2012-0044 Reliance Standards for Making Good Faith Determinations Rule   2015-09-25T04:00:00Z 2015 9 2015-09-25T04:00:00Z   2015-09-28T15:06:34Z 2015-24346 0 0 0900006481c95fe5
IRS-2015-0051-0001 IRS Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F) (REG-148532-05) IRS-2015-0051 Qualification of a Transaction as a Corporate Reorganization, etc. Rule Final Rule 2015-09-21T04:00:00Z 2015 9 2015-09-21T04:00:00Z   2024-11-12T05:47:28Z 2015-23603 1 0 0900006481c883f1
IRS-2015-0050-0002 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents from Sources within the United States Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-09-18T04:00:00Z 2015 9 2015-09-18T04:00:00Z 2015-12-18T04:59:59Z 2024-11-12T05:37:47Z 2015-21753 1 0 0900006481c7ed3f
IRS-2015-0050-0001 IRS Dividend Equivalents From Sources Within the United States (REG-127895-14) IRS-2015-0050 Dividend Equivalents from Sources within the United States Rule   2015-09-18T04:00:00Z 2015 9 2015-09-18T04:00:00Z   2015-09-23T17:23:26Z 2015-21759 0 0 0900006481c7e852
IRS-2015-0049-0001 IRS Substantiation Requirement for Certain Contributions (REG-138344-13) IRS-2015-0049 Substantiation Requirement for Certain Contributions Proposed Rule Request for Comment 2015-09-17T04:00:00Z 2015 9 2015-09-17T04:00:00Z 2015-12-17T04:59:59Z 2024-11-07T22:10:06Z 2015-23291 1 0 0900006481c7bd88
IRS-2015-0047-0001 IRS Treatment of Certain Transfers of Property to Foreign Corporations (REG-139483-13) IRS-2015-0047 Treatment of Certain Transfers of Property to Foreign Corporations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-09-16T04:00:00Z 2015 9 2015-09-16T04:00:00Z 2015-12-16T04:59:59Z 2024-11-11T21:03:27Z 2015-23279 1 0 0900006481c726d9
IRS-2015-0048-0001 IRS Clarification of the Coordination of the Transfer Pricing Rules With Other Code Provisions (REG-113338-15) IRS-2015-0048 Coordination of Transfer Pricing Rules with Other Code Provisions Rule Final Rule 2015-09-16T04:00:00Z 2015 9 2015-09-16T04:00:00Z   2024-11-11T21:03:27Z 2015-23278 1 0 0900006481c72727
IRS-2015-0046-0001 IRS Basis in Interests in Tax-Exempt Trusts (REG-154890-03) IRS-2015-0046 Basis in Interests in Tax-Exempt Trusts Rule Final Rule 2015-09-16T04:00:00Z 2015 9 2015-09-16T04:00:00Z   2024-11-11T21:03:26Z C1-2015-19846 1 0 0900006481c726d8
IRS-2013-0021-0007 IRS Controlled Group Regulation Examples IRS-2013-0021 Controlled Group Regulation Examples Rule   2015-09-15T04:00:00Z 2015 9 2015-09-15T04:00:00Z   2015-09-16T20:19:53Z 2015-23137 0 0 0900006481c6f545
IRS-2015-0045-0001 IRS Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10) IRS-2015-0045 Guidance: Imposition ofTax on Certain Gifts and Bequests from Covered Expatriates Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-09-10T04:00:00Z 2015 9 2015-09-10T04:00:00Z 2015-12-10T04:59:59Z 2024-11-12T05:44:47Z 2015-22574 1 0 0900006481c65097
IRS-2008-0035-0029 IRS Determination of minimum required pension contributions IRS-2008-0035 Determination of Minimum Required Pension Contributions Rule   2015-09-09T04:00:00Z 2015 9 2015-09-09T04:00:00Z   2015-09-09T16:29:34Z 2015-20914 0 0 0900006481c61aba
IRS-2012-0041-0005 IRS Integrated Hedging Transactions of Qualifying Debt IRS-2012-0041 Integrated Hedging Transactions of Qualifying Debt Rule   2015-09-08T04:00:00Z 2015 9 2015-09-08T04:00:00Z   2015-09-09T16:23:16Z 2015-22554 0 0 0900006481c5dd3e
IRS-2015-0036-0002 IRS Disguised Payments for Services (REG-115452-14) IRS-2015-0036 Disguised Payments for Services; Correction Proposed Rule Correction 2015-09-03T04:00:00Z 2015 9 2015-09-03T04:00:00Z 2015-08-02T03:59:59Z 2015-10-07T21:29:28Z 2015-20476 0 0 0900006481c50e3e
IRS-2015-0044-0001 IRS Allocation of W–2 Wages in a Short Taxable Year and in an Acquisition or Disposition (REG-114322-14) IRS-2015-0044 Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition Rule Final Rule 2015-09-03T04:00:00Z 2015 9 2015-09-03T04:00:00Z   2024-11-12T05:42:42Z 2015-20770 1 0 0900006481c5455b
IRS-2015-0042-0002 IRS United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 U.S. Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business Rule   2015-09-02T04:00:00Z 2015 9 2015-09-02T04:00:00Z   2015-09-03T16:14:33Z 2015-21574 0 0 0900006481c4f92b
IRS-2015-0042-0001 IRS United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business (REG-155164-09) IRS-2015-0042 U.S. Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-09-02T04:00:00Z 2015 9 2015-09-02T04:00:00Z   2024-11-12T05:42:24Z 2015-21572 1 0 0900006481c4f3d1
IRS-2015-0041-0002 IRS Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (REG-123640-15) IRS-2015-0041 Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under MPRA Rule   2015-09-02T04:00:00Z 2015 9 2015-09-02T04:00:00Z   2015-09-03T16:00:54Z 2015-21766 0 0 0900006481c4f49e
IRS-2015-0041-0001 IRS Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits Under MPRA (REG-123640-15) IRS-2015-0041 Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under MPRA Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-09-02T04:00:00Z 2015 9 2015-09-02T04:00:00Z 2015-11-03T04:59:59Z 2024-11-12T05:42:23Z 2015-21765 1 0 0900006481c4f354
IRS-2015-0040-0001 IRS Minimum Value of Eligible Employer-Sponsored Health Plans (REG-143800-14) IRS-2015-0040 Minimum Value of Eligible Employer-Sponsored Health Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-09-01T04:00:00Z 2015 9 2015-09-01T04:00:00Z 2015-11-03T04:59:59Z 2024-11-12T05:40:32Z 2015-21427 1 0 0900006481c4869e
IRS-2015-0043-0001 IRS Reportable Transactions Penalties Under Section 6707A (REG-103033-11) IRS-2015-0043 Reportable Transactions Penalties under Section 6707A Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-08-28T04:00:00Z 2015 8 2015-08-28T04:00:00Z   2024-11-12T05:39:26Z 2015-21259 1 0 0900006481c4134a
IRS-2015-0004-0713 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits under the Multiemployer Pension Reform Act of 2014 Rule Temporary Rule 2015-08-27T04:00:00Z 2015 8 2015-08-27T04:00:00Z   2015-08-27T12:30:59Z 2015-14945 0 0 0900006481b8722e
IRS-2015-0037-0002 IRS Residence Rules Involving U.S. Possessions (REG-109813-11) IRS-2015-0037 Residence Rules Involving U.S. Possessions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-08-27T04:00:00Z 2015 8 2015-08-27T04:00:00Z 2015-11-26T04:59:59Z 2024-11-12T05:43:17Z 2015-21258 1 0 0900006481c3d357
IRS-2009-0030-0002 IRS SECTION 199. AMENDMENTS TO DOMESTIC PRODUCTION DEDUCTION REGULATIONS (REG-136459-09) IRS-2009-0030 Domestic Production Activities Deduction Regulations; Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-08-27T04:00:00Z 2015 8 2015-08-27T04:00:00Z 2015-11-26T04:59:59Z 2024-11-12T05:42:58Z 2015-20772 1 0 0900006481c3d4d6
IRS-2009-0030-0001 IRS SECTION 199. AMENDMENTS TO DOMESTIC PRODUCTION DEDUCTION REGULATIONS (REG-136459-09) IRS-2009-0030 Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition Rule   2015-08-27T00:00:00Z 2015 8     2015-09-03T16:54:26Z   0 1 0900006481c3d4d5
IRS-2015-0015-0032 IRS Exception From Passive Income for Certain Foreign Insurance Companies (REG-108214-15) IRS-2015-0015 Exception From Passive Income for Certain Foreign Insurance Companies; Hearing; Correction Proposed Rule   2015-08-21T04:00:00Z 2015 8 2015-08-21T04:00:00Z   2015-08-24T17:03:04Z 2015-20849 0 0 0900006481c2ff5c
IRS-2015-0015-0031 IRS Exception From Passive Income for Certain Foreign Insurance Companies (REG-108214-15) IRS-2015-0015 Exception from Passive Income for Certain Foreign Insurance Companies; Hearing Proposed Rule Hearings 2015-08-19T04:00:00Z 2015 8 2015-08-19T04:00:00Z 2015-08-27T03:59:59Z 2024-11-11T21:07:26Z 2015-20468 1 0 0900006481c29f7a
IRS-2015-0037-0001 IRS Residence Rules Involving U.S. Possessions (REG-109813-11) IRS-2015-0037 Disguised Payments for Services; Correction Proposed Rule   2015-08-19T00:00:00Z 2015 8     2015-09-03T15:21:00Z   0 1 0900006481c2a08a
IRS-2015-0033-0004 IRS Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 Extension of Time to File Certain Information Returns Rule   2015-08-13T04:00:00Z 2015 8 2015-08-13T04:00:00Z   2015-08-24T16:37:37Z 2015-19932 0 0 0900006481c1d002
IRS-2015-0033-0003 IRS Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 Extension of Time to File Certain Information Returns Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-08-13T04:00:00Z 2015 8 2015-08-13T04:00:00Z 2016-01-12T04:59:59Z 2025-09-30T09:00:12Z 2015-19933 1 0 0900006481c1cf77
IRS-2014-0005-0003 IRS Basis in Interests in Tax-Exempt Trusts (REG-154890-03) IRS-2014-0005 Basis in Interests in Tax-Exempt Trusts Rule   2015-08-12T04:00:00Z 2015 8 2015-08-12T04:00:00Z   2015-08-12T15:49:02Z 2015-19846 0 0 0900006481c19cac
IRS-2015-0030-0013 IRS Guidance Under Section 529A: Qualified ABLE Programs (REG-102837-15) IRS-2015-0030 Guidance Under Section 529A: Qualifies ABLE Programs; Correction Proposed Rule   2015-08-07T04:00:00Z 2015 8 2015-08-07T04:00:00Z   2015-08-07T20:52:46Z 2015-19369 0 0 0900006481bca652
IRS-2015-0004-0071 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction Rule   2015-08-06T04:00:00Z 2015 8 2015-08-06T04:00:00Z   2015-08-07T20:51:09Z 2015-19366 0 0 0900006481bc7677
IRS-2015-0004-0069 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction Rule   2015-08-06T04:00:00Z 2015 8 2015-08-06T04:00:00Z   2015-08-07T20:49:14Z 2015-19364 0 0 0900006481bc75ad
IRS-2015-0004-0070 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction Proposed Rule Notice of Hearing 2015-08-06T04:00:00Z 2015 8 2015-08-06T04:00:00Z 2015-08-22T03:59:59Z 2015-08-29T21:08:20Z 2015-19365 0 0 0900006481bc762e
IRS-2009-0007-0005 IRS Determination of Distributive Share When a Partner's Interest Changes IRS-2009-0007 Determination of Distributive Share When Partner's Interest Changes Rule   2015-08-03T04:00:00Z 2015 8 2015-08-03T04:00:00Z   2015-08-04T13:02:16Z 2015-18816 0 0 0900006481bb7eba
IRS-2015-0034-0001 IRS Section 706(d) Regulations--Allocable Cash Basis Items IRS-2015-0034 Allocable Cash Basis and Tiered Partnership Items Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-08-03T04:00:00Z 2015 8 2015-08-03T04:00:00Z 2015-11-03T04:59:59Z 2024-11-12T05:43:04Z 2015-18817 1 0 0900006481bb7ebf
IRS-2015-0031-0002 IRS Issue Price Definition for Tax-Exempt Bonds (REG-138526-14) IRS-2015-0031 Issue Price Definition for Tax-Exempt Bonds; Correction Proposed Rule   2015-07-30T04:00:00Z 2015 7 2015-07-30T04:00:00Z   2015-07-31T16:33:46Z 2015-18614 0 0 0900006481bb0cca
IRS-2011-0015-0003 IRS Claims for Credit or Refund IRS-2011-0015 Claims for Credit or Refund Rule   2015-07-24T04:00:00Z 2015 7 2015-07-24T04:00:00Z   2015-07-24T20:05:45Z 2015-18119 0 0 0900006481b9dacb
IRS-2015-0036-0001 IRS Disguised Payments for Services (REG-115452-14) IRS-2015-0036 Disguised Payments for Services Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-07-23T04:00:00Z 2015 7 2015-07-23T04:00:00Z 2015-10-22T03:59:59Z 2024-11-12T05:44:40Z 2015-17828 1 0 0900006481b9aefd
IRS-2015-0014-0002 IRS Tax on Certain Foreign Procurement (REG-103281-11) IRS-2015-0014 Tax on Certain Foreign Procurement; Correction Proposed Rule Correction 2015-07-21T04:00:00Z 2015 7 2015-07-21T04:00:00Z 2015-07-22T03:59:59Z 2015-07-21T15:40:24Z 2015-16761 0 0 0900006481b95148
IRS-2015-0035-0001 IRS Property Transferred in Connection With the Performance of Services (REG-135524-14) IRS-2015-0035 Property Transferred in Connection with the Performance of Services Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-07-17T04:00:00Z 2015 7 2015-07-17T04:00:00Z 2015-10-16T03:59:59Z 2024-11-12T05:37:18Z 2015-17530 1 0 0900006481b8e9cc
IRS-2010-0017-1017 IRS Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the PatientProtection and Affordable Care Act IRS-2010-0017 Coverage of Certain Preventive Services Under the Affordable Care Act Rule   2015-07-14T04:00:00Z 2015 7 2015-07-14T04:00:00Z   2015-07-15T18:46:44Z 2015-17076 0 0 0900006481b82ff6
IRS-2015-0033-0001 IRS Extension of Time to File Certain Information Returns (REG-132075-14) IRS-2015-0033 Deleted Docket Proposed Rule   2015-07-09T00:00:00Z 2015 7     2024-11-12T05:39:19Z   0 1 0900006481b75507
IRS-2015-0032-0001 IRS Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 Partnership Transactions Involving Equity Interests of a Partner; Corrections Rule   2015-07-08T00:00:00Z 2015 7     2015-10-27T15:37:41Z   0 1 0900006481b713de
IRS-2015-0032-0002 IRS Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 Partnership Transactions Involving Equity Interests of a Partner; Corrections Rule   2015-07-08T00:00:00Z 2015 7     2015-10-27T15:38:10Z   0 1 0900006481b714ab
IRS-2015-0031-0001 IRS Issue Price Definition for Tax-Exempt Bonds (REG-138526-14) IRS-2015-0031 Issue Price Definition for Tax-Exempt Bonds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-06-24T04:00:00Z 2015 6 2015-06-24T04:00:00Z 2015-09-23T03:59:59Z 2024-11-11T21:01:41Z 2015-15411 1 0 0900006481b51c2b
IRS-2015-0030-0001 IRS Guidance Under Section 529A: Qualified ABLE Programs (REG-102837-15) IRS-2015-0030 Qualified ABLE Programs Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-06-22T04:00:00Z 2015 6 2015-06-22T04:00:00Z 2015-09-22T03:59:59Z 2024-11-11T21:00:52Z 2015-15280 1 0 0900006481b4cf83
IRS-2015-0004-0037 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits under the Multiemployer Pension Reform Act of 2014 Rule   2015-06-19T04:00:00Z 2015 6 2015-06-19T04:00:00Z   2015-06-19T15:18:07Z 2015-14945 0 0 0900006481b48374
IRS-2015-0004-0036 IRS Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014 (REG-102648-15) IRS-2015-0004 Suspension of Benefits under the Multiemployer Pension Reform Act of 2014 Proposed Rule   2015-06-19T04:00:00Z 2015 6 2015-06-19T04:00:00Z 2015-08-19T03:59:59Z 2015-12-07T22:00:53Z 2015-14948 0 0 0900006481b481fe
IRS-2015-0021-0006 IRS Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (REG-132634-14) IRS-2015-0021 Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources; Correction Proposed Rule Correction 2015-06-18T04:00:00Z 2015 6 2015-06-18T04:00:00Z 2015-08-05T03:59:59Z 2022-02-15T18:05:01Z 2015-14467 0 0 0900006481b44b57
IRS-2015-0001-0006 IRS Summary of Benefits and Coverage and Uniform Glossary (REG-145878-14) IRS-2015-0001 Summary of Benefits and Coverage and Uniform Glossary Rule   2015-06-16T04:00:00Z 2015 6 2015-06-16T04:00:00Z   2015-06-17T15:34:11Z 2015-14559 0 0 0900006481b3c0be
IRS-2012-0030-0010 IRS Portability of a Deceased Spousal Unused Exclusion Amount IRS-2012-0030 Portability of a Deceased Spousal Unused Exclusion Amount Rule   2015-06-16T04:00:00Z 2015 6 2015-06-16T04:00:00Z   2015-06-17T15:23:31Z 2015-14663 0 0 0900006481b3bf23
IRS-2015-0005-0002 IRS Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-Term Rate Under Section 382 (REG-136018-13) IRS-2015-0005 Determination of Adjusted Applicable Federal Rates and the Adjusted Federal Long-Term Rate; Hearing Cancellation Proposed Rule   2015-06-15T04:00:00Z 2015 6 2015-06-15T04:00:00Z   2015-06-15T19:28:04Z 2015-14623 0 0 0900006481b369f9
IRS-2015-0022-0003 IRS Notional Principal Contracts; Swaps With Nonperiodic Payments (REG-102656-15) IRS-2015-0022 Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction Rule   2015-06-15T04:00:00Z 2015 6 2015-06-15T04:00:00Z   2015-06-15T19:29:10Z 2015-14622 0 0 0900006481b364aa
IRS-2015-0027-0001 IRS Partnership Transactions Involving Equity Interests of a Partner (REG-149518-03) IRS-2015-0027 Partnership Transactions Involving Equity Interests of a Partner Rule   2015-06-12T04:00:00Z 2015 6 2015-06-12T04:00:00Z   2015-06-15T19:34:30Z 2015-14405 0 0 0900006481b3040f
IRS-2015-0027-0002 IRS Partnership Transactions Involving Equity Interests of a Partner (REG-149518-03) IRS-2015-0027 Partnership Transactions Involving Equity Interests of a Partner Proposed Rule   2015-06-12T04:00:00Z 2015 6 2015-06-12T04:00:00Z 2015-09-11T03:59:59Z 2015-08-16T01:30:30Z 2015-14403 0 0 0900006481b30414
IRS-2015-0028-0001 IRS Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner (REG-138759-14) IRS-2015-0028 Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-06-12T04:00:00Z 2015 6 2015-06-12T04:00:00Z 2015-09-11T03:59:59Z 2024-11-11T20:58:18Z 2015-14404 1 0 0900006481b302e5
IRS-2015-0029-0001 IRS Elimination of Circular Adjustments to Basis; Absorption of Losses (REG-101652-10) IRS-2015-0029 Elimination of Circular Adjustments to Basis; Absorption of Losses Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-06-11T04:00:00Z 2015 6 2015-06-11T04:00:00Z 2015-09-10T03:59:59Z 2024-11-11T20:58:17Z 2015-13982 1 0 0900006481b2c673
IRS-2014-0027-0003 IRS Segregation Rule Effective Date (REG-105067-14) IRS-2014-0027 Segregation Rule Effective Date Rule   2015-06-05T04:00:00Z 2015 6 2015-06-05T04:00:00Z   2015-06-09T18:33:07Z 2015-13711 0 0 0900006481b1d111
IRS-2015-0009-0007 IRS Reporting of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options (REG-143040-14) IRS-2015-0009 Reporting for Premium: Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction Rule   2015-06-05T04:00:00Z 2015 6 2015-06-05T04:00:00Z   2015-06-09T18:34:15Z 2015-13796 0 0 0900006481b1d1aa
IRS-2012-0025-0004 IRS Substantial Business Activities IRS-2012-0025 Substantial Business Activities Rule   2015-06-04T04:00:00Z 2015 6 2015-06-04T04:00:00Z   2015-06-04T18:33:11Z 2015-13541 0 0 0900006481b198c7
IRS-2015-0024-0001 IRS Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided IRS-2015-0024 Guidance: Treatment of Transactions in which Federal Financial Assistance is Provided Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-05-20T04:00:00Z 2015 5 2015-05-20T04:00:00Z 2015-08-19T03:59:59Z 2024-11-07T23:20:27Z 2015-12230 1 0 0900006481aeb5d0
IRS-2015-0023-0001 IRS Application of Modified Carryover Basis to General Basis Rules (REG-107595-11) IRS-2015-0023 Application of Modified Carryover Basis to General Basis Rules Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-05-11T04:00:00Z 2015 5 2015-05-11T04:00:00Z 2015-08-11T03:59:59Z 2024-11-07T23:20:49Z 2015-11210 1 0 0900006481ad8bc2
IRS-2015-0022-0002 IRS Notional Principal Contracts; Swaps With Nonperiodic Payments (REG-102656-15) IRS-2015-0022 Notional Principal Contracts; Swaps with Nonperiodic Payments Rule   2015-05-08T04:00:00Z 2015 5 2015-05-08T04:00:00Z   2015-05-08T19:22:09Z 2015-11092 0 0 0900006481ad53bb
IRS-2015-0022-0001 IRS Notional Principal Contracts; Swaps With Nonperiodic Payments (REG-102656-15) IRS-2015-0022 Notional Principal Contracts; Swaps with Nonperiodic Payments Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-05-08T04:00:00Z 2015 5 2015-05-08T04:00:00Z 2015-08-07T03:59:59Z 2024-11-07T23:21:34Z 2015-11093 1 0 0900006481ad5270
IRS-2015-0021-0001 IRS Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources (REG-132634-14) IRS-2015-0021 Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources Proposed Rule Notice of Proposed Rulemaking (NPRM) 2015-05-06T04:00:00Z 2015 5 2015-05-06T04:00:00Z 2015-10-08T03:59:59Z 2024-11-07T23:20:04Z 2015-10592 1 0 0900006481ad0021
IRS-2012-0036-0233 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Requirements for Charitable Hospitals: Community Health Needs Assessments for Charitable; Requirements of an Excise Tax Return and Time for Filing the Return; Correction Rule   2015-05-04T04:00:00Z 2015 5 2015-05-04T04:00:00Z   2015-05-07T19:41:41Z 2015-10341 0 0 0900006481acb3a1
IRS-2012-0036-0232 IRS Additional Requirements for Charitable Hospitals IRS-2012-0036 Requirements for Charitable Hospitals: Community Health Needs Assessments for Charitable; Requirements of an Excise Tax Return and Time for Filing the Return; Correction Rule   2015-05-04T04:00:00Z 2015 5 2015-05-04T04:00:00Z   2015-05-07T19:40:33Z 2015-10340 0 0 0900006481acb1c3
IRS-2015-0010-0002 IRS Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 (REG-160871-04) IRS-2015-0010 Period of Limitations on Assessment for Listed Transactions Not Disclosed under the Internal Revenue Code; Correction Rule   2015-04-28T04:00:00Z 2015 4 2015-04-28T04:00:00Z   2015-04-29T19:52:02Z 2015-09710 0 0 0900006481abefa9
IRS-2012-0023-0004 IRS Regulations Revising Rules Regarding Agency for Consolidated Group IRS-2012-0023 Rules Regarding Agency for a Consolidated Group; Correction Rule   2015-04-27T04:00:00Z 2015 4 2015-04-27T04:00:00Z   2015-04-27T17:52:04Z 2015-09711 0 0 0900006481abc454

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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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