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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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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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