documents
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
6 rows where docket_id = "IRS-2016-0053" sorted by posted_date descending
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Suggested facets: subtype, posted_date, posted_month, comment_start_date, open_for_comment, posted_date (date), comment_start_date (date), comment_end_date (date), last_modified (date)
| id | agency_id | docket_id | title | document_type | subtype | posted_date ▲ | posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IRS-2016-0053-0006 | 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); Correcting Amendment | Rule | Correction | 2020-03-17T04:00:00Z | 2020 | 3 | 2020-03-17T04:00:00Z | 2020-03-18T13:53:08Z | 2020-05040 | 0 | 0 | 090000648444c0a7 | |
| IRS-2016-0053-0005 | 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); Correction | Rule | Correction | 2020-03-17T04:00:00Z | 2020 | 3 | 2020-03-17T04:00:00Z | 2020-03-18T13:51:30Z | 2020-05041 | 0 | 0 | 090000648444c09e | |
| 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-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-2016-0053-0002 | IRS | Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15) IRS-2016-0053 | Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition; Guidance Under Section 355(f) | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2016-12-19T05:00:00Z | 2016 | 12 | 2016-12-19T05:00:00Z | 2017-03-21T03:59:59Z | 2024-11-11T21:31:30Z | 2016-30156 | 1 | 0 | 090000648242394c |
| IRS-2016-0053-0001 | IRS | Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15) IRS-2016-0053 | Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) | Rule | Temporary Rule | 2016-12-19T05:00:00Z | 2016 | 12 | 2016-12-19T05:00:00Z | 2016-12-20T16:40:49Z | 2016-30160 | 0 | 0 | 0900006482423487 |
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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;