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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

8 rows where docket_id = "IRS-2023-0041" sorted by posted_date descending

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

posted_year 3

  • 2023 4
  • 2024 3
  • 2025 1

document_type 3

  • Rule 4
  • Proposed Rule 3
  • Supporting & Related Material 1

agency_id 1

  • IRS 8
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2023-0041-44841 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales; Revocation Rule Final Rule 2025-07-11T04:00:00Z 2025 7 2025-07-11T04:00:00Z   2025-07-11T19:14:55Z 2025-12967 0 0 09000064b8e659a2
IRS-2023-0041-44840 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales Rule Final Rule 2024-12-30T05:00:00Z 2024 12 2024-12-30T05:00:00Z   2024-12-30T14:20:38Z 2024-30496 0 0 0900006486895167
IRS-2023-0041-44836 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction Rule Correction 2024-08-16T04:00:00Z 2024 8 2024-08-16T04:00:00Z   2024-08-16T17:38:16Z 2024-17946 0 0 090000648664daf3
IRS-2023-0041-44835 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions Rule Final Rule 2024-07-09T04:00:00Z 2024 7 2024-07-09T04:00:00Z   2024-07-09T14:26:47Z 2024-14004 0 0 09000064865e0fa7
IRS-2023-0041-39679 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Public Hearing Agenda - REG-122793-19 Supporting & Related Material Fact/Data Sheet 2023-11-08T05:00:00Z 2023 11     2023-11-09T03:15:35Z   0 0 090000648622c4c7
IRS-2023-0041-38875 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions Proposed Rule Public Hearing 2023-11-07T05:00:00Z 2023 11 2023-11-07T05:00:00Z   2023-11-07T20:01:28Z 2023-24608 0 0 0900006486218890
IRS-2023-0041-7617 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2023-10-25T04:00:00Z 2023 10 2023-10-25T04:00:00Z 2023-11-14T04:59:59Z 2024-12-18T02:00:55Z 2023-23624 0 0 0900006486136cb5
IRS-2023-0041-0001 IRS Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions Proposed Rule Notice of Proposed Rulemaking (NPRM) 2023-08-29T04:00:00Z 2023 8 2023-08-29T04:00:00Z 2023-10-31T03:59:59Z 2024-10-03T01:01:17Z 2023-17565 0 0 0900006485f0961d

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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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