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

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166 rows where agency_id = "IRS" and posted_year = 2019 sorted by posted_date descending

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document_type 5

  • Proposed Rule 74
  • Rule 71
  • Notice 10
  • Supporting & Related Material 9
  • Other 2

posted_year 1

  • 2019 · 166 ✖

agency_id 1

  • IRS · 166 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2019-0059-0001 IRS Source of Income From Certain Sales of Personal Property (REG-100956-19) IRS-2019-0059 Source of Income From Certain Sales of Personal Property Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-30T05:00:00Z 2019 12 2019-12-30T05:00:00Z 2020-02-29T04:59:59Z 2024-11-12T23:15:34Z 2019-27813 1 0 0900006484256df6
IRS-2019-0051-0001 IRS Section 3405 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income ; Notice 2020-03 Notice 2019-[XX] IRS-2019-0051 Section 3405 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income ; Notice 2020-03 Notice Announcement 2019-12-23T05:00:00Z 2019 12 2019-12-23T05:00:00Z 2020-02-18T04:59:59Z 2024-11-12T23:14:54Z   1 0 090000648424785b
IRS-2019-0058-0001 IRS Misdirected Direct Deposit Refunds (REG-116163-19) IRS-2019-0058 Misdirected Direct Deposit Refunds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-23T05:00:00Z 2019 12 2019-12-23T05:00:00Z 2020-02-22T04:59:59Z 2024-11-12T23:14:43Z 2019-27653 1 0 0900006484248536
IRS-2019-0039-8365 IRS Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (REG-102508-16) IRS-2019-0039 Guidance under Section 6033 Regarding the Reporting Requirements of Exempt Organizations: Public Hearing Proposed Rule Notice of Hearing 2019-12-20T05:00:00Z 2019 12 2019-12-20T05:00:00Z 2020-01-18T04:59:59Z 2020-01-19T02:01:10Z 2019-27440 0 0 090000648424013f
IRS-2019-0057-0001 IRS Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-122180-18) IRS-2019-0057 Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code Section 162(m) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-20T05:00:00Z 2019 12 2019-12-20T05:00:00Z 2020-02-19T04:59:59Z 2024-11-12T23:14:41Z 2019-26116 1 0 090000648423ff29
IRS-2019-0055-0002 IRS Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups (REG-105495-19) IRS-2019-0055 Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations Rule Final Rule 2019-12-20T05:00:00Z 2019 12 2019-12-20T05:00:00Z   2019-12-20T14:59:28Z 2019-24848 0 0 0900006484240956
IRS-2016-0053-0004 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 Final Rule 2019-12-18T05:00:00Z 2019 12 2019-12-18T05:00:00Z   2019-12-20T15:28:55Z 2019-27110 0 0 090000648422906e
IRS-2019-0055-0001 IRS Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups (REG-105495-19) IRS-2019-0055 Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, the Definition of Financial Services Income, Foreign Tax Redeterminations Under Section 905(c), the Disallowance of Certain Foreign Tax Credits Under Section 965(g), and the Application of the Foreign Tax Credit Limitation to Consolidated Groups Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-17T05:00:00Z 2019 12 2019-12-17T05:00:00Z 2020-02-19T04:59:59Z 2024-11-12T23:14:10Z 2019-24847 1 0 090000648421d09b
IRS-2019-0056-0001 IRS Treatment of Payments to Charitable Entities in Return for Consideration (REG-107431-19) IRS-2019-0056 Treatment of Payments to Charitable Entities in Return for Consideration Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-17T05:00:00Z 2019 12 2019-12-17T05:00:00Z 2020-02-01T04:59:59Z 2024-11-12T23:14:10Z 2019-26969 1 0 090000648421d141
IRS-2018-0040-0050 IRS Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act (REG-105600-18) IRS-2018-0040 Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations Rule Final Rule 2019-12-17T05:00:00Z 2019 12 2019-12-17T05:00:00Z   2019-12-20T14:29:02Z 2019-24848 0 0 090000648421d13e
IRS-2017-0007-0005 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 2019-12-17T05:00:00Z 2019 12 2019-12-17T05:00:00Z   2019-12-18T15:57:33Z 2019-26977 0 0 090000648421cf94
IRS-2014-0008-0012 IRS Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations IRS-2014-0008 Calculation of UBTI for Certain Exempt Organizations Rule Withdrawal 2019-12-13T05:00:00Z 2019 12 2019-12-13T05:00:00Z   2020-12-02T14:46:32Z C1-2019-26 0 0 090000648420bfc4
IRS-2014-0008-0011 IRS Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations IRS-2014-0008 Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations Rule Correction 2019-12-13T05:00:00Z 2019 12 2019-12-13T05:00:00Z   2019-12-18T15:33:49Z C1-2019-26274 0 0 090000648420bf2f
IRS-2019-0014-0015 IRS Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules (REG-103083-18) IRS-2019-0014 Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correction Rule Correction 2019-12-13T05:00:00Z 2019 12 2019-12-13T05:00:00Z   2019-12-18T15:22:12Z 2019-26867 0 0 090000648420bf2a
IRS-2019-0014-0016 IRS Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules (REG-103083-18) IRS-2019-0014 Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correcting Amendment Rule Correction 2019-12-13T05:00:00Z 2019 12 2019-12-13T05:00:00Z   2019-12-18T15:39:52Z 2019-26866 0 0 090000648420c064
IRS-2019-0053-0001 IRS Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2021 Notice- 2019-67 IRS-2019-0053 Mortality tables for 2021 Notice 2019-67 Notice Announcement 2019-12-10T05:00:00Z 2019 12 2019-12-10T05:00:00Z 2020-02-29T04:59:59Z 2024-11-12T23:13:58Z   1 0 09000064841f9e4f
IRS-2014-0008-0010 IRS Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations IRS-2014-0008 Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations Rule Final Rule 2019-12-10T05:00:00Z 2019 12 2019-12-10T05:00:00Z   2019-12-12T16:32:59Z 2019-26274 0 0 09000064841fbd91
IRS-2019-0002-0079 IRS Base Erosion and Anti-Abuse Tax (REG-104259-18) IRS-2019-0002 Base Erosion and Anti-Abuse Tax Rule Final Rule 2019-12-06T05:00:00Z 2019 12 2019-12-06T05:00:00Z   2019-12-06T18:42:27Z 2019-25744 0 0 09000064841ecfa5
IRS-2019-0054-0001 IRS Additional Rules Regarding Base Erosion and Anti-Abuse Tax (REG-112607-19) IRS-2019-0054 Additional Rules Regarding Base Erosion and Anti-Abuse Tax Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-12-06T05:00:00Z 2019 12 2019-12-06T05:00:00Z 2020-02-05T04:59:59Z 2024-11-12T23:13:58Z 2019-25745 1 0 09000064841ecfab
IRS-2019-0038-0011 IRS Taxable Year of Income Inclusion Under an Accrual Method of Accounting (REG-104870-18) IRS-2019-0038 Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing Proposed Rule Notice of Hearing 2019-12-04T05:00:00Z 2019 12 2019-12-04T05:00:00Z 2019-12-04T04:59:59Z 2019-12-05T02:02:04Z 2019-25161 0 0 09000064841e296a
IRS-2019-0034-0027 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance on Passive Foreign Investment Companies; Hearing Cancellation Proposed Rule Notice of Hearing 2019-12-02T05:00:00Z 2019 12 2019-12-02T05:00:00Z   2019-12-03T15:02:34Z 2019-25955 0 0 09000064841d664b
IRS-2010-0024-0009 IRS APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment Rule Correction 2019-11-29T05:00:00Z 2019 11 2019-11-29T05:00:00Z   2019-12-03T14:59:11Z 2019-25858 0 0 09000064841c88ac
IRS-2019-0052-0001 IRS Transparency in Coverage (REG-118378-19) IRS-2019-0052 Transparency in Coverage Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-11-27T05:00:00Z 2019 11 2019-11-27T05:00:00Z   2024-11-12T23:13:02Z 2019-25011 1 0 09000064841bf9f3
IRS-2018-0037-0019 IRS Estate and Gift Taxes; Difference in the Basic Exclusion Amount (REG-106706-18) IRS-2018-0037 Estate and Gift Taxes; Difference in the Basic Exclusion Amount Rule Final Rule 2019-11-26T05:00:00Z 2019 11 2019-11-26T05:00:00Z   2019-12-03T14:55:20Z 2019-25601 0 0 09000064841b7603
IRS-2010-0007-0005 IRS Reduced 2009 Estimated Income Tax Payments for Individulas With Small Business Income IRS-2010-0007 Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income; Correction Rule Correction 2019-11-22T05:00:00Z 2019 11 2019-11-22T05:00:00Z   2019-11-25T16:13:57Z 2019-25346 0 0 0900006484198039
IRS-2019-0037-0008 IRS Advance Payments for Goods, Services, and Other Items (REG-104554-18) IRS-2019-0037 Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing Proposed Rule Notice of Hearing 2019-11-21T05:00:00Z 2019 11 2019-11-21T05:00:00Z 2019-12-04T04:59:59Z 2019-12-07T02:01:44Z 2019-25161 0 0 090000648418fb2e
IRS-2019-0024-0007 IRS Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business IRS-2019-0024 Ownership Attribution for Purposes of Determining whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business Rule Final Rule 2019-11-19T05:00:00Z 2019 11 2019-11-19T05:00:00Z   2019-11-25T15:58:54Z 2019-24985 0 0 090000648417cfdf
IRS-2018-0035-0011 IRS Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18) IRS-2018-0035 Public Hearing Information:Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18) Supporting & Related Material Fact/Data Sheet 2019-11-15T05:00:00Z 2019 11     2019-11-15T19:33:30Z   0 0 090000648393d58b
IRS-2016-0050-0002 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 Rule Final Rule 2019-11-13T05:00:00Z 2019 11 2019-11-13T05:00:00Z   2019-11-13T20:23:29Z 2019-24671 0 0 090000648414d61f
IRS-2019-0050-0001 IRS Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions (REG-132210-18) IRS-2019-0050 Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-11-08T05:00:00Z 2019 11 2019-11-08T05:00:00Z 2020-01-08T04:59:59Z 2024-11-12T23:12:19Z 2019-24065 1 0 0900006484130012
IRS-2019-0049-0001 IRS Eligible Terminated S Corporations (REG-131071-18) IRS-2019-0049 Eligible Terminated S Corporations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-11-07T05:00:00Z 2019 11 2019-11-07T05:00:00Z 2019-12-24T04:59:59Z 2024-11-12T23:11:46Z 2019-24098 1 0 0900006484127596
IRS-2019-0048-0001 IRS The Treatment of Certain Interests in Corporations as Stock or Indebtedness (REG-123112-19) IRS-2019-0048 The Treatment of Certain Interests in Corporations as Stock or Indebtedness Proposed Rule Advance Notice of Proposed Rulemaking (ANPRM) 2019-11-04T05:00:00Z 2019 11 2019-11-04T05:00:00Z 2020-02-04T04:59:59Z 2024-11-12T23:12:11Z 2019-23819 1 0 090000648411a55b
IRS-2019-0047-0001 IRS Removal of Section 385 Documentation Regulations (REG-130244-17) IRS-2019-0047 Removal of Section 385 Documentation Regulations Rule Final Rule 2019-11-04T05:00:00Z 2019 11 2019-11-04T05:00:00Z   2019-11-05T15:37:02Z 2019-23817 0 0 090000648411a0cd
IRS-2019-0014-0014 IRS Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules (REG-103083-18) IRS-2019-0014 Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules Rule Final Rule 2019-10-31T04:00:00Z 2019 10 2019-10-31T04:00:00Z   2019-10-31T14:01:12Z 2019-23559 0 0 090000648410f33f
IRS-2016-0039-0003 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 2019-10-16T04:00:00Z 2019 10 2019-10-16T04:00:00Z   2019-10-16T20:08:46Z 2019-22376 0 0 09000064840a6198
IRS-2019-0032-0026 IRS Multiple Employer Plans (REG-121508-18) IRS-2019-0032 Hearing: Multiple Employer Plans Proposed Rule Notice of Hearing 2019-10-15T04:00:00Z 2019 10 2019-10-15T04:00:00Z 2019-11-26T04:59:59Z 2019-11-27T02:01:38Z 2019-22369 0 0 090000648408de07
IRS-2019-0046-0001 IRS Contribution Limits Applicable to ABLE Accounts (REG-128246-18) IRS-2019-0046 Contribution Limits Applicable to ABLE Accounts (REG-128246-18) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-10-10T04:00:00Z 2019 10 2019-10-10T04:00:00Z 2020-01-09T04:59:59Z 2024-11-12T23:10:17Z 2019-21477 1 0 0900006484077d8f
IRS-2019-0045-0001 IRS Removal of Temporary Regulations on a Partner’s Share of a Partnership Liability for Disguised Sale Purposes (REG-131186-17) IRS-2019-0045 Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes Rule Final Rule 2019-10-09T04:00:00Z 2019 10 2019-10-09T04:00:00Z   2024-11-12T23:09:21Z 2019-22030 1 0 09000064840635fe
IRS-2016-0027-0013 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 2019-10-09T04:00:00Z 2019 10 2019-10-09T04:00:00Z   2019-10-09T19:03:03Z 2019-22031 0 0 0900006484063567
IRS-2019-0027-0017 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Hearing Proposed Rule Notice of Hearing 2019-10-09T04:00:00Z 2019 10 2019-10-09T04:00:00Z 2019-11-12T04:59:59Z 2019-11-12T02:03:29Z 2019-21884 0 0 0900006484063048
IRS-2019-0044-0001 IRS Guidance on the Transition From Interbank Offered Rates to Other Reference Rates (REG-118784-18) IRS-2019-0044 Guidance on the Transition from Interbank Offered Rates to Other Reference Rates Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-10-09T04:00:00Z 2019 10 2019-10-09T04:00:00Z 2019-11-26T04:59:59Z 2024-11-12T23:09:22Z 2019-22042 1 0 0900006484063516
IRS-2019-0038-0002 IRS Taxable Year of Income Inclusion Under an Accrual Method of Accounting (REG-104870-18) IRS-2019-0038 Taxable Year of Income Inclusion under an Accrual Method of Accounting: Correction Proposed Rule Correction 2019-10-09T04:00:00Z 2019 10 2019-10-09T04:00:00Z 2019-11-09T04:59:59Z 2019-11-10T21:56:26Z 2019-21949 0 0 0900006484063046
IRS-2018-0013-0043 IRS Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits Rule Correction 2019-10-04T04:00:00Z 2019 10 2019-10-04T04:00:00Z   2019-10-04T17:07:41Z C2-2019-12437 0 0 090000648401fcae
IRS-2018-0013-0046 IRS Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits Rule Withdrawal 2019-10-04T04:00:00Z 2019 10 2020-10-04T05:00:00Z   2020-12-15T14:57:19Z C2-2019-12 0 0 090000648401fc67
IRS-2019-0034-0026 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance on Passive Foreign Investment Companies: Hearing Proposed Rule Public Hearing 2019-10-03T04:00:00Z 2019 10 2019-10-03T04:00:00Z 2019-11-23T04:59:59Z 2019-11-14T18:41:20Z 2019-21476 0 0 090000648400ecb0
IRS-2019-0043-0001 IRS Ownership Attribution Under Section 958 Including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder (REG-104223-18) IRS-2019-0043 Ownership Attribution Under Section 958 Including For Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-10-02T04:00:00Z 2019 10 2019-10-02T04:00:00Z 2019-12-03T04:59:59Z 2024-11-12T23:10:20Z 2019-20567 1 0 0900006484003815
IRS-2019-0035-0004 IRS Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14) IRS-2019-0035 Classification of Cloud Transactions and Transactions Involving Digital Content; Correction Proposed Rule Correction 2019-10-02T04:00:00Z 2019 10 2019-10-02T04:00:00Z 2019-11-13T04:59:59Z 2024-11-12T23:10:19Z 2019-21034 1 0 090000648400367d
IRS-2019-0042-0001 IRS Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated With Individual Health Insurance Coverage or Medicare (REG-136401-18) IRS-2019-0042 Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated with Individual Health Insurance Coverage or Medicare Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-30T04:00:00Z 2019 9 2019-09-30T04:00:00Z 2019-12-31T04:59:59Z 2024-11-12T23:09:38Z 2019-20034 1 0 0900006483feac79
IRS-2019-0041-0001 IRS Additional First Year Depreciation Deduction (REG-106808-19) IRS-2019-0041 Additional First Year Depreciation Deduction Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-24T04:00:00Z 2019 9 2019-09-24T04:00:00Z 2019-11-26T04:59:59Z 2024-11-12T23:08:59Z 2019-20035 1 0 0900006483fbc93e
IRS-2018-0018-0031 IRS Additional First Year Depreciation Deduction (REG-104397-18) IRS-2018-0018 Additional First Year Depreciation Deduction Rule Final Rule 2019-09-24T04:00:00Z 2019 9 2019-09-24T04:00:00Z   2019-09-24T19:11:46Z 2019-20036 0 0 0900006483fbc6d1
IRS-2018-0035-0010 IRS Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18) IRS-2018-0035 Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings Rule Final Rule 2019-09-23T04:00:00Z 2019 9 2019-09-23T04:00:00Z   2019-09-24T15:12:36Z 2019-20511 0 0 0900006483fab42d
IRS-2019-0039-0001 IRS Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations (REG-102508-16) IRS-2019-0039 Guidance Under section 6033 Regarding the Reporting Requirements of Exempt Organizations Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-10T04:00:00Z 2019 9 2019-09-10T04:00:00Z 2019-12-10T04:59:59Z 2024-11-12T23:07:41Z 2019-19501 1 0 0900006483f24af7
IRS-2019-0040-0001 IRS Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18) IRS-2019-0040 Proposed Regulations under Section 382(h) Related to Built-in Gain and Loss Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-10T04:00:00Z 2019 9 2019-09-10T04:00:00Z 2019-11-13T04:59:59Z 2024-11-12T23:07:42Z 2019-18152 1 0 0900006483f24c48
IRS-2019-0038-0001 IRS Taxable Year of Income Inclusion Under an Accrual Method of Accounting (REG-104870-18) IRS-2019-0038 Taxable Year of Income Inclusion under an Accrual Method of Accounting Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-09T04:00:00Z 2019 9 2019-09-09T04:00:00Z 2019-11-09T04:59:59Z 2024-11-12T23:07:58Z 2019-19325 1 0 0900006483f21117
IRS-2019-0037-0001 IRS Advance Payments for Goods, Services, and Other Items (REG-104554-18) IRS-2019-0037 Advance Payments for Goods, Services, and Other Items Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-09-09T04:00:00Z 2019 9 2019-09-09T04:00:00Z 2019-11-09T04:59:59Z 2024-11-12T23:07:59Z 2019-19197 1 0 0900006483f211e0
IRS-2016-0035-0005 IRS Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime; Correction Rule Correction 2019-09-05T04:00:00Z 2019 9 2019-09-05T04:00:00Z   2019-09-05T15:04:33Z 2019-19126 0 0 0900006483eed96c
IRS-2016-0035-0004 IRS Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 (REG-105005-16) IRS-2016-0035 Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime Rule Correction 2019-09-04T04:00:00Z 2019 9 2019-09-04T04:00:00Z   2019-09-05T14:49:06Z 2019-19059 0 0 0900006483ee7753
IRS-2018-0013-0042 IRS Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits; correction Rule Correction 2019-08-27T04:00:00Z 2019 8 2019-08-27T04:00:00Z   2019-09-24T19:33:39Z 2019-18348 0 0 0900006483ecb4f7
IRS-2018-0013-0041 IRS Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits Rule Correction 2019-08-23T04:00:00Z 2019 8 2019-08-23T04:00:00Z   2019-08-23T19:11:55Z C1-2019-12437 0 0 0900006483ea7d37
IRS-2019-0036-0001 IRS Determination of the Maximum Value of a Vehicle for Use With the Fleet-Average and Vehicle Cents-per-Mile Valuation Rules (REG-101378-19) IRS-2019-0036 Determination of the Maximum Value of a Vehicle for Use with the Fleet-average and Vehicle Cents-per-mile Valuation Rules Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-08-23T04:00:00Z 2019 8 2019-08-23T04:00:00Z 2019-10-23T03:59:59Z 2024-11-12T23:07:09Z 2019-18044 1 0 0900006483ea7ce1
IRS-2019-0023-0014 IRS Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (REG-105476-18) IRS-2019-0023 Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Cancellation Proposed Rule Public Hearing 2019-08-23T04:00:00Z 2019 8 2019-08-23T04:00:00Z   2019-08-23T19:50:16Z 2019-18308 0 0 0900006483ea7baa
IRS-2019-0032-0003 IRS Multiple Employer Plans (REG-121508-18) IRS-2019-0032 Multiple Employer Plans; Correction Proposed Rule Correction 2019-08-21T04:00:00Z 2019 8 2019-08-21T04:00:00Z 2019-10-02T03:59:59Z 2024-11-12T23:07:21Z 2019-17849 1 0 0900006483e7e88a
IRS-2019-0035-0001 IRS Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14) IRS-2019-0035 Classification of Cloud Transactions and Transactions Involving Digital Content Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-08-14T04:00:00Z 2019 8 2019-08-14T04:00:00Z 2019-11-13T04:59:59Z 2024-11-12T23:06:52Z 2019-17425 1 0 0900006483e48d29
IRS-2019-0027-0005 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction Rule Correction 2019-08-08T04:00:00Z 2019 8 2019-08-08T04:00:00Z   2019-08-08T15:38:06Z 2019-16631 0 0 0900006483e11cb7
IRS-2019-0027-0004 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction Proposed Rule Correction 2019-08-08T04:00:00Z 2019 8 2019-08-08T04:00:00Z   2024-11-12T23:05:36Z 2019-16632 1 0 0900006483e11be6
IRS-2019-0027-0006 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment Rule Correction 2019-08-08T04:00:00Z 2019 8 2019-08-08T04:00:00Z   2019-08-08T15:42:44Z 2019-16630 0 0 0900006483e121bc
IRS-2019-0028-0002 IRS Section 199A Rules for Cooperatives and Their Patrons (REG-118425-18) IRS-2019-0028 Section 199A Rules for Cooperatives and their Patrons; Correction Proposed Rule Correction 2019-08-06T04:00:00Z 2019 8 2019-08-06T04:00:00Z   2019-08-07T15:28:51Z 2019-16378 0 0 0900006483dfba75
IRS-2018-0025-7765 IRS Contributions in Exchange for State or Local Tax Credits (REG-112176-18) IRS-2018-0025 Contributions in Exchange for State or Local Tax Credits; Correction Rule Correction 2019-08-02T04:00:00Z 2019 8 2019-08-02T04:00:00Z   2019-08-07T15:36:28Z 2019-16496 0 0 0900006483de7e37
IRS-2019-0029-0004 IRS Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19) IRS-2019-0029 Guidance under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income): Correction Proposed Rule Correction 2019-08-02T04:00:00Z 2019 8 2019-08-02T04:00:00Z   2019-08-07T15:32:12Z 2019-16430 0 0 0900006483de7fce
IRS-2016-0004-0004 IRS Allocation of Creditable Foreign Taxes (REG-100861-15) IRS-2016-0004 Allocation of Creditable Foreign Taxes Rule Final Rule 2019-07-24T04:00:00Z 2019 7 2019-07-24T04:00:00Z   2019-07-26T17:31:02Z 2019-15362 0 0 0900006483db03ef
IRS-2019-0023-0010 IRS Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (REG-105476-18) IRS-2019-0023 Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-07-24T04:00:00Z 2019 7 2019-07-24T04:00:00Z 2019-08-09T03:59:59Z 2024-11-12T23:05:17Z 2019-15676 1 0 0900006483db02ed
IRS-2016-0004-0005 IRS Allocation of Creditable Foreign Taxes (REG-100861-15) IRS-2016-0004 Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization Rule Final Rule 2019-07-23T04:00:00Z 2019 7 2019-07-23T04:00:00Z   2019-07-26T17:42:04Z 2019-15614 0 0 0900006483da9f00
IRS-2016-0031-0007 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 2019-07-19T04:00:00Z 2019 7 2019-07-19T04:00:00Z   2019-07-19T16:31:58Z 2019-15497 0 0 0900006483da005a
IRS-2018-0031-0005 IRS Removal of Regulations on Advance Payments for Goods and Long-Term Contracts IRS-2018-0031 Regulations Regarding Advance Payments for Goods and Long-Term Contracts Rule Final Rule 2019-07-15T04:00:00Z 2019 7 2019-07-15T04:00:00Z   2019-07-17T16:19:15Z 2019-14947 0 0 0900006483d8bfb6
IRS-2020-0047-0001 IRS Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group IRS-2020-0047 Organizations under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment Rule Correction 2019-07-11T04:00:00Z 2019 7 2019-07-11T04:00:00Z   2024-11-12T23:03:53Z 2019-14424 1 0 0900006483d7d256
IRS-2019-0034-0001 IRS Guidance on Passive Foreign Investment Companies (REG-105474-18) IRS-2019-0034 Guidance on Passive Foreign Investment Companies Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-07-11T04:00:00Z 2019 7 2019-07-11T04:00:00Z 2019-09-10T03:59:59Z 2024-11-12T23:03:50Z 2019-12030 1 0 0900006483d7d1c8
IRS-2019-0012-0047 IRS Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income (REG-104464-18) IRS-2019-0012 Deduction for Foreign-Derived Intangible Income Speaker's list (REG-104464-18), please contact fdms.database@irscounsel.treas.gov if any questions Supporting & Related Material Fact/Data Sheet 2019-07-08T04:00:00Z 2019 7     2019-07-08T15:39:33Z   0 0 0900006483d67353
IRS-2019-0022-0131 IRS Investing in Qualified Opportunity Funds (REG–120186–18) IRS-2019-0022 Opportunity Funds (REG–120186–18) Speaker's list If any problems contact: fdms.database@irscounsel.treas.gov Supporting & Related Material Fact/Data Sheet 2019-07-08T04:00:00Z 2019 7     2019-07-08T13:33:04Z   0 0 0900006483d663cd
IRS-2019-0033-0001 IRS Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities (REG-106877-18) IRS-2019-0033 Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-07-03T04:00:00Z 2019 7 2019-07-03T04:00:00Z 2019-10-02T03:59:59Z 2024-11-12T23:05:20Z 2019-13935 1 0 0900006483d5b304
IRS-2017-0013-0019 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 Rule Final Rule 2019-07-03T04:00:00Z 2019 7 2019-07-03T04:00:00Z   2019-07-03T18:46:47Z 2019-11500 0 0 0900006483d5b277
IRS-2019-0032-0001 IRS Multiple Employer Plans (REG-121508-18) IRS-2019-0032 Multiple Employer Plans Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-07-03T04:00:00Z 2019 7 2019-07-03T04:00:00Z 2019-10-02T03:59:59Z 2024-11-12T23:05:20Z 2019-14123 1 0 0900006483d5b302
IRS-2019-0031-0001 IRS Request for Comments on Necessary Clarifications to Normalization Requirements for Excess Tax Reserves Resulting from the Corporate Tax Rate Decrease (Notice 2019-33) IRS-2019-0031 Normalization Notice 2019-33 mf 7.2.19 Notice Announcement 2019-07-02T04:00:00Z 2019 7 2019-07-02T04:00:00Z 2019-07-30T03:59:59Z 2024-11-12T23:04:54Z   1 0 0900006483d58747
IRS-2019-0030-0001 IRS Request for Comments on Excise Tax Regulations Regarding Fuel Used in a Motor Vehicle Power Take-off or Power Transfer (Notice 2019-10) IRS-2019-0030 Notice 2019-10 Use of Fuel in PTO (Notice 2019-10) Notice Announcement 2019-07-02T04:00:00Z 2019 7 2019-07-02T04:00:00Z 2019-08-07T03:59:59Z 2024-11-12T23:04:35Z   1 0 0900006483d5910c
IRS-2016-0017-0006 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 Rule Final Rule 2019-07-02T04:00:00Z 2019 7 2019-07-02T04:00:00Z   2019-07-02T18:28:25Z 2019-14121 0 0 0900006483d55e91
IRS-2016-0048-0005 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; Correction Rule Correction 2019-07-01T04:00:00Z 2019 7 2019-07-01T04:00:00Z   2019-07-02T18:22:13Z 2019-13615 0 0 0900006483d50f9c
IRS-2018-0030-0005 IRS Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18) IRS-2018-0030 Amount Determined under Section 956 for Corporate United States Shareholders: Correction Rule Correction 2019-06-25T04:00:00Z 2019 6 2019-06-25T04:00:00Z   2019-07-02T18:16:49Z 2019-13489 0 0 0900006483d3e295
IRS-2018-0013-0039 IRS Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18) IRS-2018-0013 Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits Rule Final Rule 2019-06-21T04:00:00Z 2019 6 2019-06-21T04:00:00Z   2019-06-21T17:49:17Z 2019-12437 0 0 0900006483d2f908
IRS-2019-0029-0001 IRS Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19) IRS-2019-0029 Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-06-21T04:00:00Z 2019 6 2019-06-21T04:00:00Z 2019-09-20T03:59:59Z 2024-11-12T23:03:29Z 2019-12436 1 0 0900006483d2f756
IRS-2018-0028-0570 IRS Health Reimbursement Arrangements and Other Account-Based Group Health Plans (REG-136724-17) IRS-2018-0028 Health Reimbursement Arrangements and Other Account-Based Group Health Plans Rule Final Rule 2019-06-20T04:00:00Z 2019 6 2019-06-20T04:00:00Z   2019-06-20T16:32:54Z 2019-12571 0 0 0900006483d2937c
IRS-2019-0028-0001 IRS Section 199A Rules for Cooperatives and Their Patrons (REG-118425-18) IRS-2019-0028 Section 199A Rules for Cooperatives and Their Patrons Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-06-19T04:00:00Z 2019 6 2019-06-19T04:00:00Z 2019-08-20T03:59:59Z 2024-11-12T23:03:21Z 2019-11501 1 0 0900006483d238a2
IRS-2019-0018-0003 IRS Electing Small Business Trusts With Nonresident Aliens as Potential Current Beneficiaries (REG-117062-18) IRS-2019-0018 Electing Small Business Trusts with Nonresident Aliens as Potential Current Beneficiaries Rule Final Rule 2019-06-18T04:00:00Z 2019 6 2019-06-18T04:00:00Z   2019-06-18T19:17:57Z 2019-12639 0 0 0900006483d1d6c5
IRS-2019-0027-0001 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception Rule Final Rule 2019-06-18T04:00:00Z 2019 6 2019-06-18T04:00:00Z   2019-06-18T19:36:48Z 2019-12442 0 0 0900006483d1d657
IRS-2019-0027-0002 IRS Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception (REG-106282-18) IRS-2019-0027 Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-06-18T04:00:00Z 2019 6 2019-06-18T04:00:00Z 2019-09-17T03:59:59Z 2024-11-12T23:02:41Z 2019-12441 1 0 0900006483d1db7a
IRS-2019-0013-0001 IRS Methods for Calculating W-2 Wages for Purposes of Section 199A(g) Notice 2019-27 IRS-2019-0013 Notice 2019-27 -- Calculating W-2 Wages for 199A(g) 6.17.19 3 pm Notice Announcement 2019-06-18T04:00:00Z 2019 6 2019-06-18T04:00:00Z 2019-08-20T03:59:59Z 2024-11-12T23:02:42Z   1 0 0900006483d1b253
IRS-2018-0034-0014 IRS Modification of Discounting Rules for Insurance Companies (REG-103163-18) IRS-2018-0034 Modification of Discounting Rules for Insurance Companies Rule Final Rule 2019-06-17T04:00:00Z 2019 6 2019-06-17T04:00:00Z   2019-06-18T19:13:09Z 2019-12172 0 0 0900006483d16e69
IRS-2018-0025-7764 IRS Contributions in Exchange for State or Local Tax Credits (REG-112176-18) IRS-2018-0025 Contributions in Exchange for State or Local Tax Credits Rule Final Rule 2019-06-13T04:00:00Z 2019 6 2019-06-13T04:00:00Z   2019-06-18T19:11:15Z 2019-12418 0 0 0900006483d0daef
IRS-2019-0020-0001 IRS Guidance Providing a Safe Harbor Under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit (Notice 2019-12) IRS-2019-0020 Guidance Providing a Safe Harbor Under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit Notice 2019-12) Notice Announcement 2019-06-11T04:00:00Z 2019 6 2019-06-11T04:00:00Z 2019-07-12T03:59:59Z 2024-11-12T23:03:11Z   1 0 0900006483d0514c
IRS-2019-0021-0001 IRS Exception for Interests Held by Foreign Pension Funds (REG-109826-17) IRS-2019-0021 Exception for Interests Held by Foreign Pension Funds Proposed Rule Notice of Proposed Rulemaking (NPRM) 2019-06-07T04:00:00Z 2019 6 2019-06-07T04:00:00Z 2019-09-07T03:59:59Z 2024-11-12T23:03:43Z 2019-11291 1 0 0900006483cf592f
IRS-2016-0020-0009 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 2019-06-07T04:00:00Z 2019 6 2019-06-07T04:00:00Z   2019-06-07T17:06:45Z 2019-11753 0 0 0900006483cf5a1f
IRS-2019-0026-0001 IRS Credit for Carbon Oxide Sequestration ; Request for Comments ( Notice 2019-32 ) IRS-2019-0026 Credit for Carbon Oxide Sequestration; Request for Comments (Notice 2019-32) Notice Announcement 2019-05-31T04:00:00Z 2019 5 2019-05-31T04:00:00Z 2019-07-05T03:59:59Z 2024-11-12T23:01:14Z   1 0 0900006483cddf23

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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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