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

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

4 rows where docket_id = "IRS-2012-0026" sorted by posted_date descending

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Suggested facets: title, posted_month, open_for_comment, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)

posted_year 2

  • 2012 3
  • 2014 1

document_type 2

  • Proposed Rule 3
  • Rule 1

agency_id 1

  • IRS 4
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2012-0026-0008 IRS Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 Basis of Indebtedness of S Corporations to their Shareholders Rule   2014-07-23T04:00:00Z 2014 7 2014-07-23T04:00:00Z   2014-07-24T19:25:34Z 2014-17336 0 0 09000064817d75bb
IRS-2012-0026-0005 IRS Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 Basis of Indebtedness of S Corporations to Their Shareholders; Hearing Cancellation Proposed Rule   2012-10-05T04:00:00Z 2012 10 2012-10-05T04:00:00Z   2014-01-18T19:53:20Z 2012-24670 0 0 0900006481135a5d
IRS-2012-0026-0003 IRS Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 Basis of Indebtedness of S Corporations to Their Shareholders; Correction Proposed Rule   2012-07-05T04:00:00Z 2012 7 2012-07-05T04:00:00Z   2014-01-18T17:21:57Z 2012-16378 0 0 090000648107a4ba
IRS-2012-0026-0001 IRS Basis of Indebtedness of S Corporations to their Shareholders IRS-2012-0026 Basis of Indebtedness of S Corporations to their Shareholders Proposed Rule Notice of Proposed Rulemaking (NPRM) 2012-06-12T04:00:00Z 2012 6 2012-06-12T04:00:00Z 2012-09-11T03:59:59Z 2024-11-11T20:40:17Z 2012-14188 1 0 090000648104328d

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CREATE TABLE documents (
    id TEXT PRIMARY KEY,
    agency_id TEXT,
    docket_id TEXT REFERENCES dockets(id),
    title TEXT,
    document_type TEXT,
    subtype TEXT,
    posted_date TEXT,
    posted_year INTEGER,
    posted_month INTEGER,
    comment_start_date TEXT,
    comment_end_date TEXT,
    last_modified TEXT,
    fr_doc_num TEXT,
    open_for_comment INTEGER,
    withdrawn INTEGER,
    object_id TEXT
);
CREATE INDEX idx_docs_agency ON documents(agency_id);
CREATE INDEX idx_docs_docket ON documents(docket_id);
CREATE INDEX idx_docs_date ON documents(posted_date);
CREATE INDEX idx_docs_year ON documents(posted_year);
CREATE INDEX idx_docs_type ON documents(document_type);
CREATE INDEX idx_docs_frnum ON documents(fr_doc_num);
CREATE INDEX idx_docs_comment_end ON documents(comment_end_date) WHERE comment_end_date IS NOT NULL AND withdrawn = 0;
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