dockets: IRS-2019-0005

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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

This data as json

id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2019-0005 IRS Rules Regarding Certain Hybrid Arrangements (REG-104352-18) Rulemaking 2020-08-05T15:13:25Z 0b000064839f9873 Not Assigned This document contains proposed regulations implementing sections 245A(e) and 267A of the Internal Revenue Code (‘‘Code’’) regarding hybrid dividends and certain amounts paid or accrued in hybrid transactions or with hybrid entities. Sections 245A(e) and 267A were added to the Code by the Tax Cuts and Jobs Act, Public Law 115–97 (2017) (the ‘‘Act’’), which was enacted on December 22, 2017.     ["password"]       CC:INTL {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2020-08-05T15:13:25Z", "dkAbstract": "This document contains proposed regulations implementing\nsections 245A(e) and 267A of the Internal Revenue Code (\u2018\u2018Code\u2019\u2019)\nregarding hybrid dividends and certain amounts paid or accrued in hybrid transactions or with hybrid entities.\nSections 245A(e) and 267A were added\nto the Code by the Tax Cuts and Jobs\nAct, Public Law 115\u201397 (2017) (the\n\u2018\u2018Act\u2019\u2019), which was enacted on December\n22, 2017.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Rules Regarding Certain Hybrid Arrangements \n(REG-104352-18)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "Not Assigned", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064839f9873"} single_get

Links from other tables