documents
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168 rows where agency_id = "IRS" and posted_year = 2016 sorted by posted_date descending
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Suggested facets: subtype, posted_month, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)
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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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;