documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
69 rows where agency_id = "IRS" and posted_year = 2017 sorted by posted_date descending
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| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2015-0024-0004 | IRS | Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided IRS-2015-0024 | Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction | Rule | Correction | 2017-12-27T05:00:00Z | 2017 | 12 | 2017-12-27T05:00:00Z | 2018-01-18T16:16:09Z | 2017-27863 | 0 | 0 | 0900006482d7621c | |
| IRS-2018-0002-0002 | IRS | Exclusion of Foreign Currency Gain or Loss Related to Business Needs From Foreign Personal Holding Company Income; Mark-to-Market Method of Accounting for Section 988 Transactions (REG-119514-15) IRS-2018-0002 | Exclusion of Foreign Currency Gain or Loss Related to Business Needs from Foreign Personal Holding Company Income: Mark-to-Market Method of Accounting for Transactions; Correction | Proposed Rule | Correction | 2017-12-27T05:00:00Z | 2017 | 12 | 2017-12-27T05:00:00Z | 2018-01-18T15:56:51Z | 2017-27865 | 0 | 0 | 0900006482d7630d | |
| IRS-2015-0024-0005 | IRS | Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided IRS-2015-0024 | Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction | Rule | Correction | 2017-12-27T05:00:00Z | 2017 | 12 | 2017-12-27T05:00:00Z | 2018-01-18T16:24:40Z | 2017-27862 | 0 | 0 | 0900006482d763ef | |
| IRS-2018-0002-0001 | IRS | Exclusion of Foreign Currency Gain or Loss Related to Business Needs From Foreign Personal Holding Company Income; Mark-to-Market Method of Accounting for Section 988 Transactions (REG-119514-15) IRS-2018-0002 | Exclusion of Foreign Currency Gain or Loss Related to Business Needs from Foreign Personal Holding Company Income; Mark-to-Market Method of Accounting for Section 988 Transactions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-12-19T05:00:00Z | 2017 | 12 | 2017-12-19T05:00:00Z | 2018-03-20T03:59:59Z | 2024-11-07T01:15:44Z | 2017-27320 | 1 | 0 | 0900006482d3ac28 |
| IRS-2018-0001-0001 | IRS | Centralized Partnership Audit Regime: Rules for Election Under Sections 6226 and 6227, Including Rules for Tiered Partnership Structures, and Administrative and Procedural Provisions (REG–120232–17; REG–120233–17) IRS-2018-0001 | Centralized Partnership Audit Regime: Rules for Election Under Sections 6226 and 6227, Including Rules for Tiered Partnership Structures, and Administrative and Procedural Provisions ( REG–120232–17; REG–120233–17) | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-12-19T05:00:00Z | 2017 | 12 | 2017-12-19T05:00:00Z | 2018-03-20T03:59:59Z | 2024-11-07T01:15:44Z | 2017-27071 | 1 | 0 | 0900006482d3ac26 |
| IRS-2017-0018-0001 | IRS | Centralized Partnership Audit Regime: International Tax Rules (REG-119337-17) IRS-2017-0018 | Centralized Partnership Audit Regime: International Tax Rules | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-11-30T05:00:00Z | 2017 | 11 | 2017-11-30T05:00:00Z | 2024-11-07T01:14:10Z | 2017-25740 | 1 | 0 | 0900006482cc09cb | |
| IRS-2018-0024-0001 | IRS | Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria IRS-2018-0024 | Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria | Rule | Final Rule | 2017-11-22T05:00:00Z | 2017 | 11 | 2017-11-22T05:00:00Z | 2024-11-07T01:13:30Z | 2017-25332 | 1 | 0 | 0900006482c9e9fa | |
| IRS-2015-0047-0025 | 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 | Rule | Correction | 2017-11-15T05:00:00Z | 2017 | 11 | 2017-11-15T05:00:00Z | 2017-11-28T16:01:40Z | 2017-24687 | 0 | 0 | 0900006482c7a0fd | |
| IRS-2017-0007-0004 | IRS | Dividend Equivalents From Sources Within the United States (REG-135122-16) IRS-2017-0007 | Dividend Equivalents from Sources within United States: Correction | Rule | Correction | 2017-10-26T04:00:00Z | 2017 | 10 | 2017-10-26T04:00:00Z | 2017-10-27T14:57:28Z | 2017-22830 | 0 | 0 | 0900006482c0a3eb | |
| IRS-2017-0002-0011 | IRS | Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons (REG-134247-16) IRS-2017-0002 | Revision of Regulations under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons: Correction | Proposed Rule | Correction | 2017-10-26T04:00:00Z | 2017 | 10 | 2017-10-26T04:00:00Z | 2017-10-27T15:06:52Z | 2017-22815 | 0 | 0 | 0900006482c0a43a | |
| IRS-2016-0009-0135 | IRS | Definition of Political Subdivision (REG-129067-15) IRS-2016-0009 | Definition of Political Subdivision | Proposed Rule | Withdrawal | 2017-10-20T04:00:00Z | 2017 | 10 | 2017-10-20T04:00:00Z | 2017-10-24T20:22:53Z | 2017-22777 | 0 | 0 | 0900006482be92ab | |
| IRS-2016-0022-9807 | 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 | Withdrawal | 2017-10-20T04:00:00Z | 2017 | 10 | 2017-10-20T04:00:00Z | 2017-10-24T20:20:24Z | 2017-22776 | 0 | 0 | 0900006482be921a | |
| IRS-2015-0024-0003 | IRS | Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided IRS-2015-0024 | Treatment of Transactions in Which Federal Financial Assistance is Provided | Rule | Final Rule | 2017-10-19T04:00:00Z | 2017 | 10 | 2017-10-19T04:00:00Z | 2017-10-24T20:18:02Z | 2017-21129 | 0 | 0 | 0900006482be3f04 | |
| IRS-2017-0016-0002 | IRS | Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking (REG-115615-17) IRS-2017-0016 | Religious Exemptions and Accommodations for Coverage of Certain Preventive Services under the Affordable Care Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-10-13T04:00:00Z | 2017 | 10 | 2017-10-13T04:00:00Z | 2017-12-06T04:59:59Z | 2024-11-07T01:18:47Z | 2017-21856 | 1 | 0 | 0900006482bc6b18 |
| IRS-2017-0015-0001 | IRS | Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking (REG-129631-17) IRS-2017-0015 | Moral Exemptions and Accommodations for Coverage of Certain Preventive Services under the Affordable Care Act | Rule | Final Rule | 2017-10-13T04:00:00Z | 2017 | 10 | 2017-10-13T19:36:11Z | 2017-21852 | 0 | 0 | 0900006482bc6995 | ||
| IRS-2017-0016-0001 | IRS | Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking (REG-115615-17) IRS-2017-0016 | Religious Exemptions and Accommodations for Coverage of Certain Preventive Services under the Affordable Care Act | Rule | Final Rule | 2017-10-13T04:00:00Z | 2017 | 10 | 2018-11-29T17:23:08Z | 2017-21851 | 0 | 0 | 0900006482bc6add | ||
| IRS-2017-0015-0002 | IRS | Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking (REG-129631-17) IRS-2017-0015 | Moral Exemptions and Accommodations for Coverage of Certain Preventive Services under the Affordable Care Act | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-10-13T04:00:00Z | 2017 | 10 | 2017-10-13T04:00:00Z | 2017-12-06T04:59:59Z | 2024-11-07T01:18:46Z | 2017-21854 | 1 | 0 | 0900006482bc6a55 |
| IRS-2017-0017-0001 | IRS | Streamlining the Section 754 Election Statement (REG-116256-17) IRS-2017-0017 | Streamlining the Section 754 Election Statement | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-10-12T04:00:00Z | 2017 | 10 | 2017-10-12T04:00:00Z | 2017-11-14T04:59:59Z | 2024-11-07T01:18:19Z | 2017-22080 | 1 | 0 | 0900006482bc0caf |
| IRS-2018-0023-0005 | IRS | Income Taxes- Corrections IRS-2018-0023 | Income Taxes; CFR Correction | Rule | Correction | 2017-10-06T04:00:00Z | 2017 | 10 | 2017-10-06T04:00:00Z | 2018-08-21T18:56:28Z | 2017-21741 | 0 | 0 | 0900006482ba4f77 | |
| IRS-2018-0023-0004 | IRS | Income Taxes- Corrections IRS-2018-0023 | Income Taxes; CFR Correction | Rule | Correction | 2017-10-06T04:00:00Z | 2017 | 10 | 2017-10-06T04:00:00Z | 2018-08-21T18:55:09Z | 2017-21742 | 0 | 0 | 0900006482ba4fbe | |
| IRS-2016-0055-0017 | 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 | Rule | Final Rule | 2017-10-05T04:00:00Z | 2017 | 10 | 2017-10-05T04:00:00Z | 2017-10-06T15:09:30Z | 2017-21485 | 0 | 0 | 0900006482b9f5bb | |
| IRS-2008-0095-0023 | IRS | Public Approval Guidance for Tax-Exempt Bonds IRS-2008-0095 | Public Approval of Tax-Exempt Private Activity Bonds | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-09-28T04:00:00Z | 2017 | 9 | 2017-09-28T04:00:00Z | 2017-12-28T04:59:59Z | 2017-12-28T14:00:29Z | 2017-20661 | 0 | 0 | 0900006482b86d92 |
| IRS-2016-0056-0079 | IRS | Withholding on Payments of Certain Gambling Winnings (REG-123841-16) IRS-2016-0056 | Withholding on Payments of Certain Gambling Winnings | Rule | Final Rule | 2017-09-27T04:00:00Z | 2017 | 9 | 2017-09-27T04:00:00Z | 2017-09-28T17:21:02Z | 2017-20720 | 0 | 0 | 0900006482b8120d | |
| IRS-2017-0014-0002 | IRS | Guidance on the Definition of Registered Form (REG-125374-16) IRS-2017-0014 | Guidance on the Definition of Registered Form | Proposed Rule | Correction | 2017-09-25T04:00:00Z | 2017 | 9 | 2017-09-25T04:00:00Z | 2017-09-25T17:57:02Z | C1-2017-19753 | 0 | 0 | 0900006482b74f01 | |
| IRS-2017-0013-0001 | IRS | Use of Truncated Taxpayer Identification Numbers on Forms W–2, Wage and Tax Statement, Furnished to Employees (REG-105004-16) IRS-2017-0013 | Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-09-20T04:00:00Z | 2017 | 9 | 2017-09-20T04:00:00Z | 2017-12-19T04:59:59Z | 2024-11-07T01:11:25Z | 2017-19910 | 1 | 0 | 0900006482b6182d |
| IRS-2017-0014-0001 | IRS | Guidance on the Definition of Registered Form (REG-125374-16) IRS-2017-0014 | Registered Form; Definition Guidance | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-09-19T04:00:00Z | 2017 | 9 | 2017-09-19T04:00:00Z | 2017-12-19T04:59:59Z | 2024-11-07T01:11:49Z | 2017-19753 | 1 | 0 | 0900006482b4d26a |
| IRS-2017-0001-0007 | IRS | Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions (REG-103477-14) IRS-2017-0001 | Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Correction | Proposed Rule | Correction | 2017-09-15T04:00:00Z | 2017 | 9 | 2017-09-15T04:00:00Z | 2017-09-19T18:40:38Z | 2017-19538 | 0 | 0 | 0900006482b3b697 | |
| IRS-2017-0002-0010 | IRS | Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons (REG-134247-16) IRS-2017-0002 | Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions; Correction | Proposed Rule | Correction | 2017-09-15T04:00:00Z | 2017 | 9 | 2017-09-15T04:00:00Z | 2017-09-19T18:44:10Z | 2017-19540 | 0 | 0 | 0900006482b3b819 | |
| IRS-2018-0023-0006 | IRS | Income Taxes- Corrections IRS-2018-0023 | Income Taxes; CFR Correction | Rule | Correction | 2017-09-13T04:00:00Z | 2017 | 9 | 2017-09-13T04:00:00Z | 2018-08-21T18:57:57Z | 2017-19397 | 0 | 0 | 0900006482b2ce61 | |
| IRS-2018-0023-0002 | IRS | Income Taxes- Corrections IRS-2018-0023 | Income Taxes; CFR Correction | Rule | Correction | 2017-09-13T04:00:00Z | 2017 | 9 | 2017-09-13T04:00:00Z | 2018-08-21T18:51:51Z | 2017-19396 | 0 | 0 | 0900006482b2ce29 | |
| IRS-2014-0004-0003 | IRS | Guidance for Determining Stock Ownership (REG-121534-12) IRS-2014-0004 | Inversions and Related Transactions; Correction: Guidance for Determining Stock Ownership | Rule | Correction | 2017-09-07T04:00:00Z | 2017 | 9 | 2017-09-07T04:00:00Z | 2017-09-07T14:23:55Z | 2017-18983 | 0 | 0 | 0900006482b1331d | |
| IRS-2017-0005-0003 | IRS | Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners (REG-127203-15) IRS-2017-0005 | Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners; Correction | Rule | Correction | 2017-09-05T04:00:00Z | 2017 | 9 | 2017-09-05T04:00:00Z | 2017-09-06T15:23:05Z | 2017-18691 | 0 | 0 | 0900006482b0c48f | |
| IRS-2017-0012-0002 | IRS | Implementation of Executive Order 13789 (Identifying and Reducing Tax Regulatory Burdens) (Notice 2017-38) IRS-2017-0012 | Part III - Administrative, Procedural, and Miscellaneous Implementation of Executive Order 13789 (Identifying and Reducing Tax Regulatory Burdens Notice 2017-38 | Notice | Announcement | 2017-08-23T04:00:00Z | 2017 | 8 | 2017-07-24T04:00:00Z | 2017-08-08T03:59:59Z | 2024-11-07T01:09:06Z | 1 | 0 | 0900006482a9f44b | |
| IRS-2017-0012-0001 | IRS | Implementation of Executive Order 13789 (Identifying and Reducing Tax Regulatory Burdens) (Notice 2017-38) IRS-2017-0012 | Part III - Administrative, Procedural, and Miscellaneous Implementation of Executive Order 13789 (Identifying and Reducing Tax Regulatory Burdens) Notice 2017-38 | Notice | Announcement | 2017-08-23T04:00:00Z | 2017 | 8 | 2017-07-24T04:00:00Z | 2017-08-08T03:59:59Z | 2024-11-07T01:08:56Z | 1 | 0 | 0900006482a9f44c | |
| IRS-2013-0033-0031 | IRS | Arbitrage Restrictions on Tax-Exempt Bonds IRS-2013-0033 | Arbitrage Guidance for Tax-Exempt Bonds; Correction | Rule | Correction | 2017-08-14T04:00:00Z | 2017 | 8 | 2017-08-14T04:00:00Z | 2017-09-13T17:07:08Z | 2017-17135 | 0 | 0 | 0900006482a1a1eb | |
| IRS-2014-0026-0008 | IRS | Branded Prescription Drug Fee IRS-2014-0026 | Branded Prescription Drug Fee | Rule | Final Rule | 2017-07-26T04:00:00Z | 2017 | 7 | 2017-07-26T04:00:00Z | 2017-07-26T17:33:02Z | 2017-15643 | 0 | 0 | 090000648296a55d | |
| IRS-2014-0025-0020 | IRS | Rules Regarding the Health Insurance Premium Tax Credit IRS-2014-0025 | Health Insurance Premium Tax Credit | Rule | Final Rule | 2017-07-26T04:00:00Z | 2017 | 7 | 2017-07-26T04:00:00Z | 2017-08-09T18:54:28Z | 2017-15642 | 0 | 0 | 090000648296a65d | |
| IRS-2016-0054-0008 | IRS | Nuclear Decommissioning Funds (REG-112800-16) IRS-2016-0054 | Nuclear Decommissioning Funds: Public Hearings | Proposed Rule | Notice of Hearing | 2017-07-25T04:00:00Z | 2017 | 7 | 2017-07-25T04:00:00Z | 2017-10-12T03:59:59Z | 2017-10-28T01:04:56Z | 2017-15543 | 0 | 0 | 09000064829624c0 |
| IRS-2017-0010-0002 | IRS | Return Due Date and Extended Due Date Changes (REG-128483-15) IRS-2017-0010 | Return Due Date and Extended Due Date Changes | Rule | Final Rule | 2017-07-20T04:00:00Z | 2017 | 7 | 2017-07-20T04:00:00Z | 2017-07-26T16:40:23Z | 2017-15209 | 0 | 0 | 090000648294a965 | |
| IRS-2017-0010-0001 | IRS | Return Due Date and Extended Due Date Changes (REG-128483-15) IRS-2017-0010 | Return Due Date and Extended Due Date Changes | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-07-20T04:00:00Z | 2017 | 7 | 2017-07-20T04:00:00Z | 2017-10-19T03:59:59Z | 2024-11-07T01:03:32Z | 2017-15211 | 1 | 0 | 090000648294a8c3 |
| IRS-2016-0001-0017 | IRS | Special Enrollment Examination User Fee for Enrolled Agents (REG-134122-15) IRS-2016-0001 | Special Enrollment Examination User Fee for Enrolled Agents | Rule | Final Rule | 2017-07-19T04:00:00Z | 2017 | 7 | 2017-07-19T04:00:00Z | 2017-07-19T22:03:16Z | 2017-15210 | 0 | 0 | 090000648293eb61 | |
| IRS-2017-0011-0001 | IRS | Transactions Involving the Transfer of No Net Value (REG-139633-08) IRS-2017-0011 | Transactions Involving Transfer of No Net Value | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-07-13T04:00:00Z | 2017 | 7 | 2017-07-13T04:00:00Z | 2024-11-07T01:06:51Z | 2017-14723 | 1 | 0 | 0900006482918486 | |
| IRS-2014-0010-0058 | IRS | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 | Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction | Rule | Correction | 2017-06-30T04:00:00Z | 2017 | 6 | 2017-06-30T04:00:00Z | 2017-06-30T18:45:52Z | 2017-13631 | 0 | 0 | 09000064827c04e3 | |
| IRS-2014-0020-0007 | IRS | Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status IRS-2014-0020 | Streamlined Process of Applying for Recognition of Section 501(c)(3) Status | Rule | Final Rule | 2017-06-30T04:00:00Z | 2017 | 6 | 2017-06-30T04:00:00Z | 2017-06-30T16:34:38Z | 2017-13866 | 0 | 0 | 09000064827c0915 | |
| IRS-2014-0010-0057 | IRS | Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions (REG-130967-13) IRS-2014-0010 | Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction | Rule | Correction | 2017-06-30T04:00:00Z | 2017 | 6 | 2017-06-30T04:00:00Z | 2017-06-30T18:42:17Z | 2017-13632 | 0 | 0 | 09000064827c03e0 | |
| IRS-2017-0002-0009 | IRS | Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons (REG-134247-16) IRS-2017-0002 | Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction | Rule | Correction | 2017-06-30T04:00:00Z | 2017 | 6 | 2017-06-30T04:00:00Z | 2017-06-30T18:55:41Z | 2017-13634 | 0 | 0 | 09000064827c045f | |
| IRS-2017-0009-0001 | IRS | Centralized Partnership Audit Regime (REG-136118-15) IRS-2017-0009 | Centralized Partnership Audit Regime | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-06-14T04:00:00Z | 2017 | 6 | 2017-06-14T04:00:00Z | 2017-08-15T03:59:59Z | 2024-11-07T01:01:01Z | 2017-12308 | 1 | 0 | 09000064826d4690 |
| IRS-2017-0008-0001 | IRS | Priority Guidance Plan; Public Comment Invited on Recommendations for 2017-2018 (Notice 2017-28) IRS-2017-0008 | 2017-2018 Priority Guidance Plan (Notice 2017-28) | Notice | Announcement | 2017-04-21T04:00:00Z | 2017 | 4 | 2017-04-21T04:00:00Z | 2017-08-01T03:59:59Z | 2024-11-07T00:54:41Z | 1 | 0 | 0900006482568126 | |
| IRS-2016-0053-0003 | 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: Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f); Correction | Rule | Correction | 2017-01-31T05:00:00Z | 2017 | 1 | 2017-01-31T05:00:00Z | 2017-02-13T18:25:35Z | 2017-01055 | 0 | 0 | 09000064824a0e60 | |
| IRS-2016-0014-0214 | IRS | Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-108060-15) IRS-2016-0014 | Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction | Rule | Correction | 2017-01-24T05:00:00Z | 2017 | 1 | 2017-01-24T05:00:00Z | 2017-01-26T15:53:13Z | 2017-00498 | 0 | 0 | 090000648248db90 | |
| IRS-2017-0007-0002 | IRS | Dividend Equivalents From Sources Within the United States (REG-135122-16) IRS-2017-0007 | Dividend Equivalents from Sources within the United States | Rule | Final Rule | 2017-01-24T05:00:00Z | 2017 | 1 | 2017-01-24T05:00:00Z | 2017-01-26T19:23:01Z | 2017-01163 | 0 | 0 | 090000648248dcf5 | |
| IRS-2015-0021-0153 | 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 | Rule | Final Rule | 2017-01-24T05:00:00Z | 2017 | 1 | 2017-01-24T05:00:00Z | 2017-01-27T16:19:25Z | 2017-01208 | 0 | 0 | 090000648248dcf8 | |
| IRS-2017-0007-0001 | IRS | Dividend Equivalents From Sources Within the United States (REG-135122-16) IRS-2017-0007 | Dividend Equivalents from Sources within the United States | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-01-24T05:00:00Z | 2017 | 1 | 2017-01-24T05:00:00Z | 2017-04-25T03:59:59Z | 2024-11-11T21:36:10Z | 2017-01161 | 1 | 0 | 090000648248db8d |
| IRS-2016-0014-0215 | IRS | Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-108060-15) IRS-2016-0014 | Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction | Rule | Correction | 2017-01-24T05:00:00Z | 2017 | 1 | 2017-01-24T05:00:00Z | 2017-01-26T16:28:36Z | 2017-00497 | 0 | 0 | 090000648248dcfb | |
| IRS-2016-0051-0003 | 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; Correction | Proposed Rule | Correction | 2017-01-23T05:00:00Z | 2017 | 1 | 2017-01-23T05:00:00Z | 2017-01-26T15:04:13Z | 2017-00946 | 0 | 0 | 090000648248925a | |
| IRS-2017-0005-0002 | IRS | Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners (REG-127203-15) IRS-2017-0005 | Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-01-19T05:00:00Z | 2017 | 1 | 2017-01-19T05:00:00Z | 2017-04-20T03:59:59Z | 2024-11-11T21:34:25Z | 2017-01048 | 1 | 0 | 090000648248556f |
| IRS-2015-0023-0003 | 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 | Rule | Final Rule | 2017-01-19T05:00:00Z | 2017 | 1 | 2017-01-19T05:00:00Z | 2017-01-24T20:36:46Z | 2017-01365 | 0 | 0 | 09000064824857bb | |
| IRS-2017-0005-0001 | IRS | Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners (REG-127203-15) IRS-2017-0005 | Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners | Rule | Final Rule | 2017-01-19T05:00:00Z | 2017 | 1 | 2017-01-19T05:00:00Z | 2017-01-24T21:06:25Z | 2017-01049 | 0 | 0 | 090000648248501c | |
| IRS-2017-0006-0001 | IRS | Definition of Dependent (REG-137604-07) IRS-2017-0006 | Definition of Dependent | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-01-19T05:00:00Z | 2017 | 1 | 2017-01-19T05:00:00Z | 2017-04-20T03:59:59Z | 2024-11-11T21:34:31Z | 2017-01056 | 1 | 0 | 0900006482485787 |
| IRS-2017-0003-0001 | IRS | Withdrawn IRS-2017-0003 | REG-136118-15 Partnership Procedures under BBA - NPRM (final)(checked) | Proposed Rule | 2017-01-19T00:00:00Z | 2017 | 1 | 2024-11-11T21:33:16Z | 0 | 1 | 090000648248514a | ||||
| IRS-2016-0020-0008 | 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 | Rule | Final Rule | 2017-01-18T05:00:00Z | 2017 | 1 | 2017-01-18T05:00:00Z | 2017-01-19T16:37:10Z | 2017-00479 | 0 | 0 | 090000648247ff0e | |
| IRS-2016-0015-0142 | IRS | Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 | Inversions and Related Transactions; Partial Withdrawal | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-01-18T05:00:00Z | 2017 | 1 | 2017-01-18T05:00:00Z | 2017-01-19T16:49:00Z | 2017-00636 | 0 | 0 | 090000648247ff11 | |
| IRS-2016-0015-0144 | IRS | Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 | Inversions and Related Transactions: Guidance for Determining Stock Ownership | Rule | Final Rule | 2017-01-18T05:00:00Z | 2017 | 1 | 2017-01-18T05:00:00Z | 2017-01-19T16:53:05Z | 2017-00643 | 0 | 0 | 0900006482480650 | |
| IRS-2017-0004-0001 | IRS | Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions (REG-131643-15) IRS-2017-0004 | Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-01-18T05:00:00Z | 2017 | 1 | 2017-01-18T05:00:00Z | 2017-04-19T03:59:59Z | 2024-11-11T21:34:55Z | 2017-00876 | 1 | 0 | 090000648248076f |
| IRS-2016-0015-0143 | IRS | Inversions and Related Transactions (REG-135734-14) IRS-2016-0015 | Inversions and Related Transactions; Cross-Reference to Temporary Regulations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-01-18T05:00:00Z | 2017 | 1 | 2017-01-18T05:00:00Z | 2017-04-19T03:59:59Z | 2024-11-11T21:34:50Z | 2017-00637 | 1 | 0 | 0900006482480521 |
| IRS-2017-0002-0001 | IRS | Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons (REG-134247-16) IRS-2017-0002 | Regulations under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-01-06T05:00:00Z | 2017 | 1 | 2017-01-06T05:00:00Z | 2017-04-07T03:59:59Z | 2024-11-07T23:52:54Z | 2016-31589 | 1 | 0 | 090000648244e836 |
| IRS-2017-0001-0001 | IRS | Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions (REG-103477-14) IRS-2017-0001 | Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholidng on Certain Payments to Foreign Financial Institutions and Other Foreign Entities | Rule | Final Rule | 2017-01-06T05:00:00Z | 2017 | 1 | 2017-01-06T05:00:00Z | 2017-01-10T16:35:32Z | 2016-31601 | 0 | 0 | 090000648244e882 | |
| IRS-2014-0009-0010 | IRS | Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations IRS-2014-0009 | Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment | Rule | Final Rule | 2017-01-06T05:00:00Z | 2017 | 1 | 2017-01-06T05:00:00Z | 2017-01-10T16:42:59Z | 2016-31590 | 0 | 0 | 090000648244edcf | |
| IRS-2017-0001-0002 | IRS | Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions (REG-103477-14) IRS-2017-0001 | Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2017-01-06T05:00:00Z | 2017 | 1 | 2017-01-06T05:00:00Z | 2017-04-07T03:59:59Z | 2024-11-07T23:52:29Z | 2016-31599 | 1 | 0 | 090000648244ed9e |
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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;