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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

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)

posted_year 4

  • 2016 2
  • 2020 2
  • 2017 1
  • 2019 1

document_type 2

  • Rule 5
  • Proposed Rule 1

agency_id 1

  • IRS 6
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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;
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