documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
166 rows where agency_id = "IRS" and posted_year = 2019 sorted by posted_date descending
This data as json, CSV (advanced)
Suggested facets: subtype, posted_month, open_for_comment, withdrawn, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)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 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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 |
Advanced export
JSON shape: default, array, newline-delimited, object
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;