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

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168 rows where agency_id = "IRS" and posted_year = 2016 sorted by posted_date descending

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document_type 4

  • Rule 83
  • Proposed Rule 77
  • Supporting & Related Material 6
  • Notice 2

posted_year 1

  • 2016 · 168 ✖

agency_id 1

  • IRS · 168 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2016-0056-0001 IRS Withholding on Payments of Certain Gambling Winnings (REG-123841-16) IRS-2016-0056 Withholding on Payments of Certain Gambling Winnings Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-30T05:00:00Z 2016 12 2016-12-30T05:00:00Z 2017-03-31T03:59:59Z 2024-11-12T06:16:40Z 2016-31579 1 0 0900006482442405
IRS-2015-0006-1764 IRS Information Returns; Winnings From Bingo, Keno, and Slot Machines (REG-132253-11) IRS-2015-0006 Information Returns; Winnings from Bingo, Keno, and Slot Machines Rule Final Rule 2016-12-30T05:00:00Z 2016 12 2016-12-30T05:00:00Z   2016-12-30T18:13:55Z 2016-31575 0 0 0900006482441378
IRS-2016-0055-0002 IRS Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (REG-112324-15) IRS-2016-0055 Withholding on Payments of Certain Gambling Winnings Proposed Rule   2016-12-30T00:00:00Z 2016 12     2017-01-14T21:16:52Z   0 1 09000064824412dc
IRS-2016-0054-0001 IRS Nuclear Decommissioning Funds (REG-112800-16) IRS-2016-0054 Nuclear Decommissioning Funds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-29T05:00:00Z 2016 12 2016-12-29T05:00:00Z 2017-03-30T03:59:59Z 2024-11-07T23:53:14Z 2016-31205 1 0 090000648243d1bf
IRS-2016-0055-0001 IRS Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (REG-112324-15) IRS-2016-0055 Mortality Tables for Determining Present Value under Defined Benefit Pension Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-29T05:00:00Z 2016 12 2016-12-29T05:00:00Z 2017-03-30T03:59:59Z 2024-11-07T23:52:55Z 2016-30906 1 0 090000648243d3ea
IRS-2016-0041-0005 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in Active Conduct of Trade or Business: Correction Rule Correction 2016-12-28T05:00:00Z 2016 12 2016-12-28T05:00:00Z   2016-12-29T21:23:43Z 2016-31411 0 0 090000648243a1f3
IRS-2016-0041-0003 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations through Partnerships with Special Allocations: Correction Proposed Rule Correction 2016-12-28T05:00:00Z 2016 12 2016-12-28T05:00:00Z 2017-02-02T04:59:59Z 2016-12-31T02:02:08Z 2016-31358 0 0 0900006482439e38
IRS-2016-0041-0004 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in Active Conduct of Trade or Business Rule Correction 2016-12-28T05:00:00Z 2016 12 2016-12-28T05:00:00Z   2016-12-29T21:23:05Z 2016-31364 0 0 090000648243a12e
IRS-2014-0001-0012 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 Rule Final Rule 2016-12-28T05:00:00Z 2016 12 2016-12-28T05:00:00Z   2016-12-30T16:31:33Z 2016-30712 0 0 090000648243a092
IRS-2016-0053-0002 IRS Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15) IRS-2016-0053 Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition; Guidance Under Section 355(f) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-19T05:00:00Z 2016 12 2016-12-19T05:00:00Z 2017-03-21T03:59:59Z 2024-11-11T21:31:30Z 2016-30156 1 0 090000648242394c
IRS-2016-0028-0031 IRS Premium Tax Credit NPRM VI (REG-109086-15) IRS-2016-0028 Premium Tax Credit Regulation VI Rule Final Rule 2016-12-19T05:00:00Z 2016 12 2016-12-19T05:00:00Z   2016-12-19T16:45:23Z 2016-30037 0 0 0900006482423375
IRS-2016-0053-0001 IRS Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15) IRS-2016-0053 Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) Rule Temporary Rule 2016-12-19T05:00:00Z 2016 12 2016-12-19T05:00:00Z   2016-12-20T16:40:49Z 2016-30160 0 0 0900006482423487
IRS-2015-0047-0024 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 Rule Final Rule 2016-12-16T05:00:00Z 2016 12 2016-12-16T05:00:00Z   2016-12-16T21:15:26Z 2016-29791 0 0 0900006482414429
IRS-2016-0019-0002 IRS Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A (REG-127199-15) IRS-2016-0019 Treatment of Certain Domestic Entities Disregarded as Separate from Their Owners as Corporations for Purposes of Section 6038A Rule Final Rule 2016-12-13T05:00:00Z 2016 12 2016-12-13T05:00:00Z   2016-12-16T21:08:16Z 2016-29641 0 0 09000064823fe81d
IRS-2016-0051-0001 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (REG-133353-16) IRS-2016-0051 Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities Rule Temporary Rule 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z   2016-12-12T16:24:30Z 2016-29488 0 0 09000064823f49b0
IRS-2016-0051-0002 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities (REG-133353-16) IRS-2016-0051 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) 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z 2017-03-10T04:59:59Z 2024-11-07T23:52:41Z 2016-29490 1 0 09000064823f4b59
IRS-2015-0031-0019 IRS Issue Price Definition for Tax-Exempt Bonds (REG-138526-14) IRS-2015-0031 Issue Price Definition for Tax-Exempt Bonds Rule Final Rule 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z   2016-12-12T16:27:47Z 2016-29486 0 0 09000064823f4a45
IRS-2016-0050-0001 IRS Electronic Filing of the Report of Health Insurance Provider Information (REG-123829-16) IRS-2016-0050 Electronic Filing of the Report of Health Insurance Provider Information Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z 2017-03-10T04:59:59Z 2024-11-07T23:52:32Z 2016-29489 1 0 09000064823f495f
IRS-2016-0052-0001 IRS Health Insurance Providers Fee (REG-134438-15) IRS-2016-0052 Health Insurance Providers Fee Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-09T05:00:00Z 2016 12 2016-12-09T05:00:00Z 2017-03-10T04:59:59Z 2024-11-07T23:52:43Z 2016-29487 1 0 09000064823f4bfb
IRS-2016-0038-0005 IRS User Fees for Offers in Compromise (REG-108934-16) IRS-2016-0038 REG-108934-16 Public Hearing Agenda Supporting & Related Material Fact/Data Sheet 2016-12-08T05:00:00Z 2016 12     2016-12-08T14:46:54Z   0 0 09000064823ecfc8
IRS-2016-0048-0001 IRS Recognition and Deferral of Section 987 Gain or Loss (REG-128276-12) IRS-2016-0048 Recognition and Deferral of Section 987 Gain or Loss Rule Final Rule 2016-12-08T05:00:00Z 2016 12 2016-12-08T05:00:00Z   2016-12-09T21:48:00Z 2016-28380 0 0 09000064823ebcf9
IRS-2016-0049-0001 IRS Income and Currency Gain or Loss With Respect to a Section 987 QBU (REG-208270-86) IRS-2016-0049 Income and Currency Gain or Loss with Respect to a Section Qualified Business Unit Rule Final Rule 2016-12-08T05:00:00Z 2016 12 2016-12-08T05:00:00Z   2024-11-12T06:16:32Z 2016-28381 1 0 09000064823eca97
IRS-2016-0048-0002 IRS Recognition and Deferral of Section 987 Gain or Loss (REG-128276-12) IRS-2016-0048 Recognition and Deferral of Section 987 Gain or Loss Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-08T05:00:00Z 2016 12 2016-12-08T05:00:00Z 2017-03-09T04:59:59Z 2024-11-12T06:16:32Z 2016-28377 1 0 09000064823eca68
IRS-2016-0047-0001 IRS Covered Asset Acquisitions (REG-129128-14) IRS-2016-0047 Covered Asset Acquisitions Rule Temporary Rule 2016-12-07T05:00:00Z 2016 12 2016-12-07T05:00:00Z   2016-12-07T20:42:44Z 2016-28755 0 0 09000064823e6eef
IRS-2016-0047-0002 IRS Covered Asset Acquisitions (REG-129128-14) IRS-2016-0047 Covered Asset Acquisitions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-07T05:00:00Z 2016 12 2016-12-07T05:00:00Z 2017-03-08T04:59:59Z 2024-11-12T06:17:19Z 2016-28759 1 0 09000064823e6ff8
IRS-2016-0046-0001 IRS Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-102952-16) IRS-2016-0046 Tax Return Preparer Due Diligence Penalty under Section 6695(g) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-12-05T05:00:00Z 2016 12 2016-12-05T05:00:00Z 2017-03-07T04:59:59Z 2024-11-11T21:32:14Z 2016-28995 1 0 09000064823de8d2
IRS-2016-0046-0002 IRS Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-102952-16) IRS-2016-0046 Tax Return Preparer Due Diligence Penalty under Section 6695(g) Rule Final Rule 2016-12-05T05:00:00Z 2016 12 2016-12-05T05:00:00Z   2016-12-07T20:41:17Z 2016-28993 0 0 09000064823ded1e
IRS-2016-0010-0032 IRS Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) IRS-2016-0010 Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent Rule Final Rule 2016-12-02T05:00:00Z 2016 12 2016-12-02T05:00:00Z   2016-12-02T19:17:01Z 2016-28906 0 0 09000064823d9fae
IRS-2016-0036-0007 IRS User Fees for Installment Agreements (REG-108792-16) IRS-2016-0036 User Fees for Installment Agreements Rule Final Rule 2016-12-02T05:00:00Z 2016 12 2016-12-02T05:00:00Z   2016-12-02T19:14:33Z 2016-28936 0 0 09000064823d9f1c
IRS-2016-0022-9783 IRS Liquidation of an Interest (REG-163113-02) IRS-2016-0022 Speakers list for Agenda Supporting & Related Material Fact/Data Sheet 2016-11-30T05:00:00Z 2016 11     2016-11-30T18:50:26Z   0 0 09000064823ceab6
IRS-2016-0045-0001 IRS Dollar-Value LIFO Regulations: Inventory Price Index Computation (IPIC) Method Pools (REG-125946-10) IRS-2016-0045 Dollar-Value Last-In, First-Out Regulations: Inventory Price Index Computation Method Pools Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-11-28T05:00:00Z 2016 11 2016-11-28T05:00:00Z 2017-02-28T04:59:59Z 2024-11-07T23:50:59Z 2016-28375 1 0 09000064823c1e30
IRS-2016-0044-0001 IRS Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (REG-107424-12) IRS-2016-0044 Minimum Present Value Requirements for Defined Benefit Plan Distributions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-11-25T05:00:00Z 2016 11 2016-11-25T05:00:00Z 2017-02-24T04:59:59Z 2024-11-11T21:31:25Z 2016-27907 1 0 09000064823bedbc
IRS-2016-0022-9775 IRS Liquidation of an Interest (REG-163113-02) IRS-2016-0022 REG-163113-02 List of Speakers for December 1 Supporting & Related Material   2016-11-25T00:00:00Z 2016 11     2016-11-30T18:06:02Z   0 1 09000064823bf88f
IRS-2016-0034-0066 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Agenda Panel Members Supporting & Related Material Fact/Data Sheet 2016-11-23T05:00:00Z 2016 11     2016-11-23T14:41:49Z   0 0 09000064823b9c76
IRS-2016-0043-0001 IRS Fractions Rule (REG-136978-12) IRS-2016-0043 Fractions Rule Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-11-23T05:00:00Z 2016 11 2016-11-23T05:00:00Z 2017-02-22T04:59:59Z 2024-11-12T06:18:15Z 2016-27105 1 0 09000064823b9b73
IRS-2016-0034-0067 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Speakers list for Agenda Supporting & Related Material Fact/Data Sheet 2016-11-23T05:00:00Z 2016 11     2016-11-23T14:41:51Z   0 0 09000064823b9c78
IRS-2016-0027-0004 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Liabilities Recognized as Recourse Partnership Liabilities under Section 752; Correction Rule Correction 2016-11-17T05:00:00Z 2016 11 2016-11-17T05:00:00Z   2016-11-21T19:37:37Z 2016-27517 0 0 090000648239c513
IRS-2016-0027-0003 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Liabilities Recognized as Recourse Partnership Liabilities under Section 752; Correction Rule Correction 2016-11-17T05:00:00Z 2016 11 2016-11-17T05:00:00Z   2016-11-21T19:29:41Z 2016-27516 0 0 090000648239c50e
IRS-2014-0007-0010 IRS Section 707 Regarding Disguised Sales, Generally IRS-2014-0007 Section 707 Regarding Disguised Sales, Generally; Correction Rule Correction 2016-11-16T05:00:00Z 2016 11 2016-11-16T05:00:00Z   2016-11-21T19:28:12Z 2016-27515 0 0 090000648239914f
IRS-2014-0034-0006 IRS Removal of 36-Month Non-Payment Testing Period Rule (REG-136676-13) IRS-2014-0034 Removal of the 36-month Non-payment Testing Period Rule Rule Final Rule 2016-11-10T05:00:00Z 2016 11 2016-11-10T05:00:00Z   2016-11-15T17:56:11Z 2016-27160 0 0 0900006482387406
IRS-2016-0042-0001 IRS Treatment of Related Person Factoring Income; Certain Investments in United States Property; and Stock Redemptions Through Related Corporations (REG-122387-16) IRS-2016-0042 Treatment of Related Person Factoring Income: Certain Investments in United States Property; and Stock Redemptions through Related Corporations Proposed Rule Withdrawal 2016-11-03T04:00:00Z 2016 11 2016-11-03T04:00:00Z   2024-11-07T23:50:10Z 2016-26423 1 0 090000648236dae9
IRS-2016-0041-0001 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in Active Conduct of Trade or Business Rule Final Rule 2016-11-03T04:00:00Z 2016 11 2016-11-03T04:00:00Z   2016-11-03T17:19:00Z 2016-26425 0 0 090000648236d88c
IRS-2016-0041-0002 IRS United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations (REG-114734-16) IRS-2016-0041 United States Property Held by Controlled Foreign Corporations Through Partnerships with Special Allocations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-11-03T04:00:00Z 2016 11 2016-11-03T04:00:00Z 2017-02-02T04:59:59Z 2024-11-07T23:50:09Z 2016-26424 1 0 090000648236d9ae
IRS-2015-0002-0013 IRS Credit for Increasing Research Activities IRS-2015-0002 Credit for Increasing Research Activities; Correction Rule Correction 2016-11-03T04:00:00Z 2016 11 2016-11-03T04:00:00Z   2016-11-03T17:22:03Z 2016-26522 0 0 090000648236d913
IRS-2016-0021-0155 IRS Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance (REG-135702-15) IRS-2016-0021 Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance Rule Final Rule 2016-10-31T04:00:00Z 2016 10 2016-10-31T04:00:00Z   2016-11-01T16:24:02Z 2016-26162 0 0 090000648235df11
IRS-2016-0001-0014 IRS Special Enrollment Examination User Fee for Enrolled Agents (REG-134122-15) IRS-2016-0001 Special Enrollment Examination User Fees: Enrolled Agents Proposed Rule Withdrawal 2016-10-25T04:00:00Z 2016 10 2016-10-25T04:00:00Z 2016-12-28T04:59:59Z 2017-01-28T21:15:28Z 2016-25776 0 0 0900006482348552
IRS-2016-0040-0001 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-130314-16) IRS-2016-0040 Treatment of Certain Interests in Corporations as Stock or Indebtedness Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-21T04:00:00Z 2016 10 2016-10-21T04:00:00Z 2017-01-20T04:59:59Z 2024-11-11T21:32:48Z 2016-25104 1 0 09000064823309d2
IRS-2016-0040-0002 IRS Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-130314-16) IRS-2016-0040 Treatment of Certain Interests in Corporations as Stock or Indebtedness Rule Final Rule 2016-10-21T04:00:00Z 2016 10 2016-10-21T04:00:00Z   2016-10-26T13:40:01Z 2016-25105 0 0 0900006482330a1b
IRS-2016-0013-0017 IRS Excise Tax; Tractors, Trailers, Trucks, & Tires Definition of Highway Vehicle (REG-103380-05) IRS-2016-0013 Meetings: Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle Proposed Rule Notice of Hearing 2016-10-20T04:00:00Z 2016 10 2016-10-20T04:00:00Z 2016-11-08T04:59:59Z 2016-12-16T02:00:53Z 2016-25376 0 0 0900006482321a07
IRS-2016-0036-0006 IRS User Fees for Installment Agreements (REG-108792-16) IRS-2016-0036 User Fees for Installment Agreements: Hearing Cancellation Proposed Rule Hearings 2016-10-17T04:00:00Z 2016 10 2016-10-17T04:00:00Z   2016-10-20T17:00:13Z 2016-25055 0 0 0900006482303613
IRS-2016-0039-0001 IRS Election To Take Disaster Loss Deduction for Preceding Year (REG-150992-13) IRS-2016-0039 Election to Take Disaster Loss Deduction for Preceding Year Rule Final Rule 2016-10-14T04:00:00Z 2016 10 2016-10-14T04:00:00Z   2016-10-14T16:06:56Z 2016-24664 0 0 09000064822f7830
IRS-2016-0039-0002 IRS Election To Take Disaster Loss Deduction for Preceding Year (REG-150992-13) IRS-2016-0039 Election to Take Disaster Loss Deduction for Preceding Year Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-14T04:00:00Z 2016 10 2016-10-14T04:00:00Z 2017-01-13T04:59:59Z 2024-11-11T21:32:43Z 2016-24674 1 0 09000064822f799a
IRS-2016-0020-0005 IRS Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (REG-126452-15) IRS-2016-0020 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts; Hearing Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-14T04:00:00Z 2016 10 2016-10-14T04:00:00Z 2016-10-27T03:59:59Z 2016-10-27T01:02:19Z 2016-24901 0 0 09000064822f77ac
IRS-2016-0024-0011 IRS Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities (REG-147196-07) IRS-2016-0024 Public Hearing Agenda Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities (REG-147196-07) Proposed Rule Public Hearing 2016-10-13T04:00:00Z 2016 10 2016-10-13T04:00:00Z   2016-10-13T14:19:36Z   0 0 09000064822ec63e
IRS-2016-0038-0001 IRS User Fees for Offers in Compromise (REG-108934-16) IRS-2016-0038 User Fees for Offers in Compromise Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-13T04:00:00Z 2016 10 2016-10-13T04:00:00Z 2016-11-29T04:59:59Z 2024-11-07T23:52:34Z 2016-24666 1 0 09000064822f2fe8
IRS-2016-0027-0002 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-10-05T04:00:00Z 2016 10 2016-10-05T04:00:00Z 2017-01-04T04:59:59Z 2024-11-12T06:15:05Z 2016-23390 1 0 090000648229a5cf
IRS-2014-0007-0009 IRS Section 707 Regarding Disguised Sales, Generally IRS-2014-0007 Disguised Sales Rule Final Rule 2016-10-05T04:00:00Z 2016 10 2016-10-05T04:00:00Z   2016-10-05T20:15:54Z 2016-23387 0 0 090000648229a09d
IRS-2014-0015-0030 IRS Definitions of Real Estate Investment Trust Real Properties IRS-2014-0015 Real Estate Investment Trust Real Property; Correction Rule Correction 2016-10-05T04:00:00Z 2016 10 2016-10-05T04:00:00Z   2016-10-05T20:12:23Z 2016-23991 0 0 090000648229a048
IRS-2016-0027-0001 IRS Liabilities recognized as recourse partnership liabilities under section 752 (REG-122855-15) IRS-2016-0027 Liabilities Recognized as Recourse Partnership Liabilities Under Section 752 Rule Final Rule 2016-10-05T04:00:00Z 2016 10 2016-10-05T04:00:00Z   2016-10-05T20:14:10Z 2016-23388 0 0 090000648229a09a
IRS-2015-0002-0012 IRS Credit for Increasing Research Activities IRS-2015-0002 Credit for Increasing Research Activities Rule Final Rule 2016-10-04T04:00:00Z 2016 10 2016-10-04T04:00:00Z   2016-10-05T20:01:09Z 2016-23174 0 0 090000648229126f
IRS-2016-0022-0075 IRS Liquidation of an Interest (REG-163113-02) IRS-2016-0022 Estate, Gift, and Generation-Skipping Transfer Taxes: Restrictions on Liquidation of an Interest; Correction Proposed Rule Correction 2016-10-04T04:00:00Z 2016 10 2016-10-04T04:00:00Z   2016-12-01T02:01:13Z 2016-23957 0 0 090000648229140a
IRS-2016-0037-0001 IRS Guidance under Section 851 Relating to Investments in Stock and Securities (REG-123600-16) IRS-2016-0037 Guidance under Section 851 Relating to Investments in Stock and Securities (REG-123600-16) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-09-28T04:00:00Z 2016 9 2016-09-28T04:00:00Z 2016-12-28T04:59:59Z 2024-11-12T06:14:47Z 2016-23408 1 0 090000648227b2c2
IRS-2016-0034-0006 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Reporting for Qualified Tuition and Related Expenses; Education Tax Credits; Correction Proposed Rule Correction 2016-09-26T04:00:00Z 2016 9 2016-09-26T04:00:00Z   2016-09-29T17:15:10Z 2016-22938 0 0 09000064822658e4
IRS-2016-0031-0003 IRS Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (REG-102516-15) IRS-2016-0031 Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property; Correction Rule Correction 2016-09-23T04:00:00Z 2016 9 2016-09-23T04:00:00Z   2016-09-23T15:17:46Z 2016-22945 0 0 090000648225aff8
IRS-2014-0024-0008 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 Method of Accounting for Gains and Losses on Shares in Money Market Funds: Broker Returns with Respect to Sales of Shares in Money Market Funds; Correction Rule Correction 2016-09-23T04:00:00Z 2016 9 2016-09-23T04:00:00Z   2016-09-23T15:11:09Z 2016-22950 0 0 090000648225aee6
IRS-2016-0029-0003 IRS Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization (REG-101689-16) IRS-2016-0029 Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization; Correction Rule Correction 2016-09-23T04:00:00Z 2016 9 2016-09-23T04:00:00Z   2016-09-23T15:13:48Z 2016-22939 0 0 090000648225afca
IRS-2015-0055-0032 IRS Country-by-Country Reporting (REG-109822-15) IRS-2015-0055 Country-by-Country Reporting; Correction Rule Correction 2016-09-19T04:00:00Z 2016 9 2016-09-19T04:00:00Z   2016-09-23T15:00:42Z 2016-22440 0 0 09000064822261ed
IRS-2016-0028-0030 IRS Premium Tax Credit NPRM VI (REG-109086-15) IRS-2016-0028 Premium Tax Credit; Correction Proposed Rule Correction 2016-09-14T04:00:00Z 2016 9 2016-09-14T04:00:00Z   2016-09-14T15:04:32Z 2016-22067 0 0 0900006482209bb6
IRS-2012-0004-0024 IRS Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options under Defined Benefit Pension Plans (REG-110980-10) IRS-2012-0004 Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options under Defined Benefit Pension Plans Rule Final Rule 2016-09-09T04:00:00Z 2016 9 2016-09-09T04:00:00Z   2016-09-13T15:10:29Z 2016-21393 0 0 09000064821e7627
IRS-2015-0032-0021 IRS Definition of Terms Relating to Marital Status (REG-148998-13) IRS-2015-0032 Definition of Terms Relating to Marital Status Rule Final Rule 2016-09-02T04:00:00Z 2016 9 2016-09-02T04:00:00Z   2016-09-08T14:29:06Z 2016-21096 0 0 09000064821c143e
IRS-2014-0015-0029 IRS Definitions of Real Estate Investment Trust Real Properties IRS-2014-0015 Definition of Real Estate Investment Trust Real Property Rule Final Rule 2016-08-31T04:00:00Z 2016 8 2016-08-31T04:00:00Z   2016-08-31T16:04:59Z 2016-20987 0 0 09000064821b67c2
IRS-2013-0033-0029 IRS Arbitrage Restrictions on Tax-Exempt Bonds IRS-2013-0033 Arbitrage Guidance for Tax-Exempt Bonds: Correction Rule Correction 2016-08-23T04:00:00Z 2016 8 2016-08-23T04:00:00Z   2016-08-23T15:10:22Z 2016-20086 0 0 0900006482193b38
IRS-2013-0033-0030 IRS Arbitrage Restrictions on Tax-Exempt Bonds IRS-2013-0033 Arbitrage Guidance for Tax-Exempt Bonds: Correction Rule Correction 2016-08-23T04:00:00Z 2016 8 2016-08-23T04:00:00Z   2016-08-23T15:14:52Z 2016-20087 0 0 0900006482193b6c
IRS-2016-0036-0001 IRS User Fees for Installment Agreements (REG-108792-16) IRS-2016-0036 User Fees for Installment Agreements Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-22T04:00:00Z 2016 8 2016-08-22T04:00:00Z 2016-10-07T03:59:59Z 2024-11-11T21:30:48Z 2016-19836 1 0 090000648218db1a
IRS-2015-0014-0005 IRS Tax on Certain Foreign Procurement (REG-103281-11) IRS-2015-0014 Tax on Certain Foreign Procurement Rule Final Rule 2016-08-18T04:00:00Z 2016 8 2016-08-18T04:00:00Z   2016-08-19T14:32:24Z 2016-19452 0 0 09000064821803a9
IRS-2015-0052-0008 IRS Preparer Tax Identification Number (PTIN) User Fee Update (REG-121496-15) IRS-2015-0052 Preparer Tax Identification Number User Fee Update Rule Final Rule 2016-08-10T04:00:00Z 2016 8 2016-08-10T04:00:00Z   2016-08-12T17:33:21Z 2016-18925 0 0 0900006482164bc0
IRS-2016-0032-0001 IRS Implementation of PATH Act ITIN Provisions (Notice 2016-48) IRS-2016-0032 Implementation of PATH Act Individual Taxpayer Identification Number (ITIN) Provisions Notice Announcement 2016-08-08T04:00:00Z 2016 8 2016-08-08T04:00:00Z 2017-08-09T03:59:59Z 2024-11-12T06:12:45Z   1 0 090000648215bc16
IRS-2016-0035-0001 IRS Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 Election into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-05T04:00:00Z 2016 8 2016-08-05T04:00:00Z 2016-10-05T03:59:59Z 2024-11-12T06:12:09Z 2016-18632 1 0 0900006482157e09
IRS-2016-0035-0002 IRS Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 Election into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 Rule Final Rule 2016-08-05T04:00:00Z 2016 8 2016-08-05T04:00:00Z   2016-08-08T16:05:02Z 2016-18638 0 0 0900006482157f88
IRS-2016-0025-0003 IRS Application of Section 409A to Nonqualified Deferred Compensation Plans (REG-123854-12) IRS-2016-0025 Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction Proposed Rule Correction 2016-08-04T04:00:00Z 2016 8 2016-08-04T04:00:00Z   2016-08-05T15:32:17Z 2016-18355 0 0 0900006482154f91
IRS-2016-0022-0001 IRS Liquidation of an Interest (REG-163113-02) IRS-2016-0022 Estate, Gift, and Generation-skipping Transfer Taxes: Restrictions on Liquidation of an Interest Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-04T04:00:00Z 2016 8 2016-08-04T04:00:00Z 2016-11-03T03:59:59Z 2024-11-12T06:13:35Z 2016-18370 1 0 09000064821551ca
IRS-2016-0033-0001 IRS Information Reporting of Catastrophic Health Coverage and Other Issues Under Section 6055 (REG-103058-16) IRS-2016-0033 Reporting of Catastrophic Health Coverage and Other Issues Under Section 6055 Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-02T04:00:00Z 2016 8 2016-08-02T04:00:00Z 2016-10-04T03:59:59Z 2024-11-12T06:12:08Z 2016-18100 1 0 090000648214c679
IRS-2016-0034-0001 IRS Reporting for Qualified Tuition and Related Expenses; Education Tax Credits (REG-131418-14) IRS-2016-0034 Reporting for Qualified Tuition and Related Expenses Education Tax Credits Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-08-02T04:00:00Z 2016 8 2016-08-02T04:00:00Z 2024-04-27T03:59:59Z 2024-11-12T06:12:07Z 2016-18032 1 0 090000648214c5de
IRS-2015-0035-0002 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 Rule Final Rule 2016-07-26T04:00:00Z 2016 7 2016-07-26T04:00:00Z   2016-07-29T16:27:45Z 2016-17591 0 0 0900006482122378
IRS-2016-0031-0001 IRS Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (REG-102516-15) IRS-2016-0031 Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property Rule Final Rule 2016-07-22T04:00:00Z 2016 7 2016-07-22T04:00:00Z   2016-07-22T17:14:35Z 2016-16563 0 0 09000064820ecdab
IRS-2016-0031-0002 IRS Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property (REG-102516-15) IRS-2016-0031 Income Inclusion When Lessee Treated as Having Acquired Investment Credit Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-22T04:00:00Z 2016 7 2016-07-22T04:00:00Z 2016-10-21T03:59:59Z 2024-11-12T06:08:13Z 2016-16561 1 0 09000064820ecf66
IRS-2018-0022-0001 IRS Proposed Revision of Annual Information Return/Reports IRS-2018-0022 Proposed Revision of Annual Information Return/Reports Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-21T04:00:00Z 2016 7 2016-07-21T04:00:00Z 2016-07-23T03:59:59Z 2024-11-11T21:29:07Z 2016-14893 1 0 09000064820dbad3
IRS-2016-0015-0140 IRS Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 Inversions and Related Transactions; Correction Rule Correction 2016-07-19T04:00:00Z 2016 7 2016-07-19T04:00:00Z   2016-07-20T16:55:16Z 2016-16470 0 0 09000064820c9e3f
IRS-2007-0113-0019 IRS Arbitrage Guidance For Tax-Exempt Bonds IRS-2007-0113 Arbitrage Guidance for Tax-Exempt Bonds Rule Final Rule 2016-07-18T04:00:00Z 2016 7 2016-07-18T04:00:00Z   2016-07-20T17:13:33Z 2016-16558 0 0 09000064820c001e
IRS-2016-0030-0001 IRS Guidance Under Section 355 Concerning Device and Active Trade or Business (REG-134016-15) IRS-2016-0030 Guidance Concerning Device and Active Trade or Business Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-15T04:00:00Z 2016 7 2016-07-15T04:00:00Z 2016-10-14T03:59:59Z 2024-11-07T23:46:11Z 2016-16512 1 0 09000064820b3fbc
IRS-2016-0018-0004 IRS Certified Professional Employer Organizations (REG-127561-15) IRS-2016-0018 Participation of a Person Described in Section 6103(n) in a Summons Interview Under the Internal Revenue Code Rule Final Rule 2016-07-14T04:00:00Z 2016 7 2016-07-14T04:00:00Z   2016-07-14T18:15:57Z 2016-16606 0 0 09000064820acc48
IRS-2016-0029-0001 IRS Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization (REG-101689-16) IRS-2016-0029 Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization Rule Final Rule 2016-07-12T04:00:00Z 2016 7 2016-07-12T04:00:00Z   2016-07-14T18:06:05Z 2016-16338 0 0 09000064820a0bec
IRS-2016-0029-0002 IRS Requirement To Notify the IRS of Intent To Operate as a Section 501(c)(4) Organization (REG-101689-16) IRS-2016-0029 Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-12T04:00:00Z 2016 7 2016-07-12T04:00:00Z 2016-10-12T03:59:59Z 2024-11-11T21:28:27Z 2016-16337 1 0 09000064820a1148
IRS-2016-0018-0003 IRS Certified Professional Employer Organizations (REG-127561-15) IRS-2016-0018 Certified Professional Employer Organizations; Correction Rule Correction 2016-07-12T04:00:00Z 2016 7 2016-07-12T04:00:00Z   2016-07-12T18:52:47Z 2016-16400 0 0 09000064820a0b9c
IRS-2016-0028-0001 IRS Premium Tax Credit NPRM VI (REG-109086-15) IRS-2016-0028 Premium Tax Credit Proposed Rule Notice of Proposed Rulemaking (NPRM) 2016-07-08T04:00:00Z 2016 7 2016-07-08T04:00:00Z 2016-09-07T03:59:59Z 2024-11-07T23:45:39Z 2016-15940 1 0 0900006482095a3c
IRS-2014-0024-0007 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 Method of Accounting for Gains and Losses on Shares in Money Market Funds: Broker Returns with Respect to Sales of Shares in Money Market Funds Rule Final Rule 2016-07-08T04:00:00Z 2016 7 2016-07-08T04:00:00Z   2016-07-11T18:10:25Z 2016-16149 0 0 0900006482095afa
IRS-2016-0017-0004 IRS Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity (REG-114307-15) IRS-2016-0017 Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction Rule Correction 2016-07-05T04:00:00Z 2016 7 2016-07-05T04:00:00Z   2016-07-11T18:33:04Z 2016-15739 0 0 0900006482087749
IRS-2016-0016-0003 IRS Deemed Distributions Under Section 305(c) of Stock and Rights to Acquire Stock (REG-133673-15) IRS-2016-0016 Deemed Distributions under Section 305(c) of Stock and Rights to Acquire Stock; Correction Proposed Rule Correction 2016-07-05T04:00:00Z 2016 7 2016-07-05T04:00:00Z   2016-07-11T18:35:50Z 2016-15696 0 0 0900006482087751
IRS-2015-0055-0031 IRS Country-by-Country Reporting (REG-109822-15) IRS-2015-0055 Country-by-Country Reporting Rule Final Rule 2016-06-30T04:00:00Z 2016 6 2016-06-30T04:00:00Z   2016-07-01T17:42:29Z 2016-15482 0 0 090000648207c2a5
IRS-2016-0020-0003 IRS Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] (REG-126452-15) IRS-2016-0020 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts; Correction Rule Correction 2016-06-28T04:00:00Z 2016 6 2016-06-28T04:00:00Z   2016-07-11T18:29:56Z 2016-15264 0 0 0900006482074178

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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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