dockets
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
1,644 rows where agency_id = "IRS" and docket_type = "Rulemaking" sorted by last_modified descending
This data as json, CSV (advanced)
| 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-2026-1057 | IRS | Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits (REG-119882-25) | Rulemaking | 2026-09-22T18:53:10Z | 0b000064b946bfca | 1545-BS06 | These proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a “Federal public benefit” under Title IV of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) that cannot be paid to aliens who are not qualified aliens under PRWORA. These regulations would affect taxpayers claiming the adoption tax credit, the American opportunity tax credit, the child tax credit, and the earned income credit. This document also provides public notice of changes regarding eligibility for the refunded portion of such Federal income tax credits under PRWORA. | ["password"] | CC:ITA | {"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": "2026-09-22T18:53:10Z", "dkAbstract": "These proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a \u201cFederal public benefit\u201d under Title IV of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) that cannot be paid to aliens who are not qualified aliens under PRWORA. These regulations would affect taxpayers claiming the adoption tax credit, the American opportunity tax credit, the child tax credit, and the earned income credit. This document also provides public notice of changes regarding eligibility for the refunded portion of such Federal income tax credits under PRWORA.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits (REG-119882-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS06", "organization": "CC:ITA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b946bfca"} | single_get | |||||
| IRS-2026-1090 | IRS | Guidance on Eligible Investments for Trump Accounts (CC-00349938-26) | Rulemaking | 2026-09-21T14:23:21Z | 0b000064b94703c3 | 1545-BS14 | The proposed regulations would provide guidance regarding eligible investments, which are the only assets in which Trump account funds may be invested before the first day of the calendar year in which the account beneficiary attains age 18. The proposed regulations would affect account beneficiaries and trustees of Trump accounts. | ["password"] | CC:FIP | {"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": "2026-09-21T14:23:21Z", "dkAbstract": "The proposed regulations would provide guidance regarding eligible investments, which are the only assets in which Trump account funds may be invested before the first day of the calendar year in which the account beneficiary attains age 18. The proposed regulations would affect account beneficiaries and trustees of Trump accounts.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance on Eligible Investments for Trump Accounts (CC-00349938-26)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS14", "organization": "CC:FIP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b94703c3"} | single_get | |||||
| IRS-2026-0925 | IRS | Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs (REG-101355-26) | Rulemaking | 2026-09-21T14:20:01Z | 0b000064b942f585 | 1545-BS19 | These proposed regulations provide guidance on employer contributions to Trump accounts under section 128 of the Internal Revenue Code. They also provide guidance on nondiscrimination requirements for purposes of both section 128 Trump account contribution programs and section 129 dependent care assistance programs. | ["password"] | CC:EEE | {"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": "2026-09-21T14:20:01Z", "dkAbstract": "These proposed regulations provide guidance on employer contributions to Trump accounts under section 128 of the Internal Revenue Code. They also provide guidance on nondiscrimination requirements for purposes of both section 128 Trump account contribution programs and section 129 dependent care assistance programs.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs (REG-101355-26)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS19", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b942f585"} | single_get | |||||
| IRS-2026-0859 | IRS | Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25) | Rulemaking | 2026-09-18T17:10:39Z | 0b000064b93e90a0 | 1545-BR76 | Section 70352(c)(1)(C) of the One, Big, Beautiful Bill Act (OBBBA) repealed the one-month deferral election under section 898(c)(2). Foreign corporations with a one-month deferral election in place are required to have a one-month short year in order to transition to the taxable year of their majority U.S. shareholder. These proposed regulations would allocate foreign taxes paid or accrued by a foreign corporation affected by the repeal of the one-month deferral election between its short year and its succeeding taxable year. The proposed regulations would provide the same rules as described in Notice 2025-72 with certain modifications. Section 70312(b) of the OBBBA adds new section 960(d)(4) to the Code. Section 960(d)(4) generally disallows 10 percent of the foreign tax credits otherwise allowable for foreign income taxes (such as withholding taxes) imposed on distributions of previously taxed earnings and profits (PTEP) attributable to inclusions in gross income under section 951A. These proposed regulations would amend the regulations under section 960 to provide guidance on the effective date of section 960(d)(4) and to create new PTEP groups necessary for the implementation of section 960(d)(4). The proposed regulations would provide the same rules as described in Notice 2025-77. REG-115145-25 published August 3, 2026. | ["password"] | CC: ACCI | {"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": "2026-09-18T17:10:39Z", "dkAbstract": "Section 70352(c)(1)(C) of the One, Big, Beautiful Bill Act (OBBBA) repealed the one-month deferral election under section 898(c)(2). Foreign corporations with a one-month deferral election in place are required to have a one-month short year in order to transition to the taxable year of their majority U.S. shareholder. These proposed regulations would allocate foreign taxes paid or accrued by a foreign corporation affected by the repeal of the one-month deferral election between its short year and its succeeding taxable year. The proposed regulations would provide the same rules as described in Notice 2025-72 with certain modifications. \nSection 70312(b) of the OBBBA adds new section 960(d)(4) to the Code. Section 960(d)(4) generally disallows 10 percent of the foreign tax credits otherwise allowable for foreign income taxes (such as withholding taxes) imposed on distributions of previously taxed earnings and profits (PTEP) attributable to inclusions in gross income under section 951A. These proposed regulations would amend the regulations under section 960 to provide guidance on the effective date of section 960(d)(4) and to create new PTEP groups necessary for the implementation of section 960(d)(4). The proposed regulations would provide the same rules as described in Notice 2025-77.\nREG-115145-25 published August 3, 2026.\n", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR76", "organization": "CC: ACCI", "legacyId": null, "subType": null, "category": null, "field2… | single_get | |||||
| IRS-2026-1123 | IRS | Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss (REG-115646-25) | Rulemaking | 2026-09-11T11:55:51Z | 0b000064b949ad1e | 1545-BR77 | These proposed regulations would provide rules for determining a United States shareholder’s pro rata share of subpart F income, tested income, or tested loss of a controlled foreign corporation that reflect amendments made by Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA). The proposed regulations would also modify certain information reporting requirements and the applicability dates of certain related rules. Additionally, the proposed regulations include the rules described in Notice 2025-75 regarding the transition rule contained in section 70354(c)(2) of the OBBBA. REG-115646-25. Published August 26, 2026. | ["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": "2026-09-11T11:55:51Z", "dkAbstract": "These proposed regulations would provide rules for determining a United States shareholder\u2019s pro rata share of subpart F income, tested income, or tested loss of a controlled foreign corporation that reflect amendments made by Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA). The proposed regulations would also modify certain information reporting requirements and the applicability dates of certain related rules. Additionally, the proposed regulations include the rules described in Notice 2025-75 regarding the transition rule contained in section 70354(c)(2) of the OBBBA. REG-115646-25. Published August 26, 2026.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss (REG-115646-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR77", "organization": "CC: INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b949ad1e"} | single_get | |||||
| IRS-2026-0991 | IRS | Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities (REG-109082-25) | Rulemaking | 2026-09-09T13:10:51Z | 0b000064b94621db | 1545-BR58 | This document contains proposed regulations that would amend existing regulations that require certain trusts to report all charitable contributions and amounts permanently set aside for a charitable purpose on Form 1041–A, U.S. Information Return Trust Accumulation of Charitable Amounts. | ["password"] | CC:PTE | {"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": "2026-09-09T13:10:51Z", "dkAbstract": "This document contains\nproposed regulations that would amend\nexisting regulations that require certain\ntrusts to report all charitable\ncontributions and amounts permanently\nset aside for a charitable purpose on\nForm 1041\u2013A, U.S. Information Return\nTrust Accumulation of Charitable\nAmounts.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Proposed Removal of a Reporting Requirement for Trusts Whose Charitable Contribution Deductions Are Solely for Contributions Made by Passthrough Entities (REG-109082-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR58", "organization": "CC:PTE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b94621db"} | single_get | |||||
| IRS-2026-0463 | IRS | Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses (REG-113229-25) | Rulemaking | 2026-07-07T14:26:00Z | 0b000064b9294d40 | 1545-BR73 | These proposed regulations would amend regulations under sections 165, 6041, 6041A, and 3406 to incorporate changes implemented through the One, Big, Beautiful Bill Act (OBBBA), Pub. L. 119-21, 139 Stat. 72 (July 4, 2025). These proposed regulations would raise the dollar thresholds in regulations governing information reporting for payments made in the course of a trade or business and the corresponding backup withholding regulations. Previously, the reporting threshold was $600 (or $1,200 for winnings from bingo and slot machine play or $1,500 for winnings from keno). The threshold for payments made beginning in 2026 will be $2000, adjusted for inflation in years after 2026. The proposed regulations would also amend the regulations governing wagering losses to limit the deduction to 90 percent of the amount of wagering losses during a taxable year and only to the extent of gains from wagering transactions during a taxable year. | ["password"] | CC:PA:B01 | {"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": "2026-07-07T14:26:00Z", "dkAbstract": "These proposed regulations would amend regulations under sections 165, 6041, 6041A, and 3406 to incorporate changes implemented through the One, Big, Beautiful Bill Act (OBBBA), Pub. L. 119-21, 139 Stat. 72 (July 4, 2025). These proposed regulations would raise the dollar thresholds in regulations governing information reporting for payments made in the course of a trade or business and the corresponding backup withholding regulations. Previously, the reporting threshold was $600 (or $1,200 for winnings from bingo and slot machine play or $1,500 for winnings from keno). The threshold for payments made beginning in 2026 will be $2000, adjusted for inflation in years after 2026. The proposed regulations would also amend the regulations governing wagering losses to limit the deduction to 90 percent of the amount of wagering losses during a taxable year and only to the extent of gains from wagering transactions during a taxable year.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses (REG-113229-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR73", "organization": "CC:PA:B01", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9294d40"} | single_get | |||||
| IRS-2026-0661 | IRS | Income of Foreign Governments and of International Organizations (CC-00349656-26) | Rulemaking | 2026-07-07T14:04:28Z | 0b000064b9303459 | 1545-BR10 | These proposed regulations would withdraw applicability dates and propose new applicability dates relating to proposed regulations under section 892 of the Internal Revenue Code for determining whether an acquisition of debt by a foreign government is commercial activity and whether a foreign government has effective control of an entity. These proposed regulations would provide transitional relief to existing holdings of foreign governments when finalized. CC-00349656-26. Published June 1, 2026. | ["password"] | CC: ACCI | {"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": "2026-07-07T14:04:28Z", "dkAbstract": "These proposed regulations would withdraw applicability dates and propose new applicability dates relating to proposed regulations under section 892 of the Internal Revenue Code for determining whether an acquisition of debt by a foreign government is commercial activity and whether a foreign government has effective control of an entity. These proposed regulations would provide transitional relief to existing holdings of foreign governments when finalized. CC-00349656-26. Published June 1, 2026.\n\n", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Income of Foreign Governments and of International Organizations (CC-00349656-26)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR10", "organization": "CC: ACCI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9303459"} | single_get | |||||
| IRS_FRDOC_0001 | IRS | Agreements for Payment of Tax Liabilities in Installments. | Rulemaking | 2026-07-02T11:52:21Z | 0b0000648020d9ab | Not Assigned | This document withdraws the nprm in the FR on December 31, 1997 (62 FR 68241) and contains proposed regulations relating to the payment of tax liabilities in installments. | ["tax liabilities", "installments"] | CC:PA:CBS | {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["tax liabilities", "installments"], "modifyDate": "2026-07-02T11:52:21Z", "dkAbstract": "This document withdraws the nprm in the FR on December 31, 1997 (62 FR 68241) and contains proposed regulations relating to the payment of tax liabilities in installments.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Agreements for Payment of Tax Liabilities in Installments.", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "Not Assigned", "organization": "CC:PA:CBS", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648020d9ab"} | single_get | |||||
| IRS-2026-0298 | IRS | Trump Accounts (REG-117270-25) | Rulemaking | 2026-07-02T11:23:26Z | 0b000064b9200045 | 1545-BR91 | The proposed regulations provide general requirements for a Trump account under section 530A and rules for making an election to open an initial Trump account and also reserve additional sections for further guidance on Trump accounts. REG-117270-25. Published March 9, 2026. | ["password"] | CC: EEE | {"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": "2026-07-02T11:23:26Z", "dkAbstract": "The proposed regulations provide general requirements for a Trump account under section 530A and rules for making an election to open an initial Trump account and also reserve additional sections for further guidance on Trump accounts. REG-117270-25. Published March 9, 2026.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Trump Accounts (REG-117270-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR91", "organization": "CC: EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9200045"} | single_get | |||||
| IRS-2026-0133 | IRS | Section 45Z Clean Fuel Production Credit (REG-121244-23) | Rulemaking | 2026-07-01T18:58:36Z | 0b000064b918fee4 | 1545-BR30 | The proposed regulations would provide rules on the section 45Z clean fuel production credit as extended and modified by the One, Big, Beautiful Bill Act of 2025. Section 45Z provides a credit for clean transportation fuel produced domestically after December 31, 2024, and sold by December 31, 2029. The proposed regulations would address general requirements, such as credit eligibility, emissions rates, claim filing, and registration. The proposed regulations would also amend existing elective pay, credit transfer, and registration regulations for clarity and consistency. The proposed regulations would affect domestic fuel producers, credit claimants, and registrants. | ["password"] | CC:ECE | {"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": "2026-07-01T18:58:36Z", "dkAbstract": "The proposed regulations would provide rules on the section 45Z clean fuel production credit as extended and modified by the One, Big, Beautiful Bill Act of 2025. Section 45Z provides a credit for clean transportation fuel produced domestically after December 31, 2024, and sold by December 31, 2029. The proposed regulations would address general requirements, such as credit eligibility, emissions rates, claim filing, and registration. The proposed regulations would also amend existing elective pay, credit transfer, and registration regulations for clarity and consistency. The proposed regulations would affect domestic fuel producers, credit claimants, and registrants.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 45Z Clean Fuel Production Credit (REG-121244-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR30", "organization": "CC:ECE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b918fee4"} | single_get | |||||
| IRS-2026-0331 | IRS | Guidance on Tax-Exempt Refunding Bonds (REG-117298-21) | Rulemaking | 2026-06-30T15:29:01Z | 0b000064b920e834 | 1545-BQ20 | The proposed regulations would update certain arbitrage rules and definitions applicable to tax-exempt and other tax-advantaged bonds. The proposed updates would clarify the time and manner for requesting refunds of overpayment of rebate, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the address for filing defeasance notices. | ["password"] | CC:FIP | {"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": "2026-06-30T15:29:01Z", "dkAbstract": "The proposed regulations would update certain arbitrage rules and definitions applicable to tax-exempt and other tax-advantaged bonds. The proposed updates would clarify the time and manner for requesting refunds of overpayment of rebate, the special transition rule for transferred proceeds, the limitation on allocations to expenditures, and the address for filing defeasance notices.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance on Tax-Exempt Refunding Bonds (REG-117298-21)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ20", "organization": "CC:FIP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b920e834"} | single_get | |||||
| IRS-2026-0694 | IRS | Estate Tax Closing Letter User Fee Update (REG-103193-26) | Rulemaking | 2026-06-30T14:18:28Z | 0b000064b930830d | 1545-BS10 | The proposed regulations would amend the current regulations to increase the amount of the user fee for authorized persons who wish to request the issuance of IRS Letter 627, also referred to as an estate tax closing letter. Pursuant to the guidelines in OMB Circular A-25, the IRS has calculated its cost of providing the estate tax closing letter to be $76. | ["password"] | CC:PTE | {"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": "2026-06-30T14:18:28Z", "dkAbstract": "The proposed regulations would amend the current regulations to increase the amount of the user fee for authorized persons who wish to request the issuance of IRS Letter 627, also referred to as an estate tax closing letter. Pursuant to the guidelines in OMB Circular A-25, the IRS has calculated its cost of providing the estate tax closing letter to be $76.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Estate Tax Closing Letter User Fee Update (REG-103193-26)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS10", "organization": "CC:PTE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b930830d"} | single_get | |||||
| IRS-2024-0046 | IRS | Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23) | Rulemaking | 2026-06-30T14:15:44Z | 0b000064866fc110 | 1545-BQ84 | This notice of proposed rulemaking provides proposed regulations that would address the application of the corporate alternative minimum tax, which is imposed on the adjusted financial statement income of certain corporations based on their applicable financial statements for applicable taxable years beginning after 2022. | ["password"] | CC:ITA | {"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": "2026-06-30T14:15:44Z", "dkAbstract": "This notice of proposed rulemaking provides proposed regulations that would address the application of the corporate alternative minimum tax, which is imposed on the adjusted financial statement income of certain corporations based on their applicable financial statements for applicable taxable years beginning after 2022.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ84", "organization": "CC:ITA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064866fc110"} | single_get | |||||
| IRS-2026-0430 | IRS | Excise Tax on Remittance Transfers (REG-114499-25) | Rulemaking | 2026-06-30T14:00:41Z | 0b000064b927abf3 | 1545-BR98 | On July 4, 2025, the One, Big, Beautiful Bill Act added a remittance transfer tax to the Internal Revenue Code (section 4475). The remittance transfer tax imposes a one percent tax on remittance transfers made after December 31, 2025, for which the sender provides cash, a money order, a cashier’s check, or other similar physical instrument to the remittance transfer provider. These proposed regulations would clarify how the remittance transfer tax is applied, including by specifying the tax base and determining the full scope of “other similar physical instruments.” | ["password"] | CC:ECE | {"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": "2026-06-30T14:00:41Z", "dkAbstract": "On July 4, 2025, the One, Big, Beautiful Bill Act added a remittance transfer tax to the Internal Revenue Code (section 4475). The remittance transfer tax imposes a one percent tax on remittance transfers made after December 31, 2025, for which the sender provides cash, a money order, a cashier\u2019s check, or other similar physical instrument to the remittance transfer provider.\nThese proposed regulations would clarify how the remittance transfer tax is applied, including by specifying the tax base and determining the full scope of \u201cother similar physical instruments.\u201d \n", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Excise Tax on Remittance Transfers (REG-114499-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR98", "organization": "CC:ECE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b927abf3"} | single_get | |||||
| IRS-2025-0532 | IRS | Income of Foreign Governments and of International Organizations (REG-101952-24) | Rulemaking | 2026-06-23T15:01:46Z | 0b000064b90d4e5e | 1545-BR10 | This document contains proposed regulations relating to the taxation of the income of foreign governments from investments in the United States. In particular, these proposed regulations provide guidance for determining when an acquisition of debt by a foreign government is considered to be commercial activity, and when a foreign government has effective control of an entity engaged in commercial activities. | ["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": "2026-06-23T15:01:46Z", "dkAbstract": "This document contains\nproposed regulations relating to the\ntaxation of the income of foreign\ngovernments from investments in the\nUnited States. In particular, these\nproposed regulations provide guidance\nfor determining when an acquisition of\ndebt by a foreign government is\nconsidered to be commercial activity,\nand when a foreign government has\neffective control of an entity engaged in\ncommercial activities.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Income of Foreign Governments and of International Organizations (REG-101952-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR10", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b90d4e5e"} | single_get | |||||
| IRS-2026-0266 | IRS | Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25) | Rulemaking | 2026-06-23T12:19:37Z | 0b000064b91f96dc | 1545-BR47 | These proposed regulations would enable brokers to furnish payee statements to customers reflecting information reported to the IRS on digital asset sale transactions in an electronic format instead of on paper pursuant to an optional process for obtaining customer consent. Under this process, brokers would not be required to offer customers the choice of receiving the statements on paper (or the ability to withdraw previously provided consents for electronic furnishing) but instead could terminate their relationship with customers that do not consent. Additionally, brokers would be required to meet certain enhanced electronic notice, delivery, and access requirements for these statements. | ["password"] | CC:PA | {"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": "2026-06-23T12:19:37Z", "dkAbstract": "These proposed regulations would enable brokers to furnish payee statements to customers reflecting information reported to the IRS on digital asset sale transactions in an electronic format instead of on paper pursuant to an optional process for obtaining customer consent. Under this process, brokers would not be required to offer customers the choice of receiving the statements on paper (or the ability to withdraw previously provided consents for electronic furnishing) but instead could terminate their relationship with customers that do not consent. Additionally, brokers would be required to meet certain enhanced electronic notice, delivery, and access requirements for these statements.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR47", "organization": "CC:PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b91f96dc"} | single_get | |||||
| IRS-2014-0017 | IRS | Filing of Forms | Rulemaking | 2026-06-18T16:26:07Z | 0b0000648172cfd7 | 1545-BM08 | The proposed regulations concerning the manner of filing Form 5472, "Information Return of a 25% Foreign Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business." The proposed regulations would remove a current provision for timely filing of for 5472 seperately from an income tax that is untimely filed. | ["Form 5472"] | 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": ["Form 5472"], "modifyDate": "2026-06-18T16:26:07Z", "dkAbstract": "The proposed regulations concerning the manner of filing Form 5472, \"Information Return of a 25% Foreign Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business.\" The proposed regulations would remove a current provision for timely filing of for 5472 seperately from an income tax that is untimely filed.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Filing of Forms", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BM08", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648172cfd7"} | single_get | |||||
| IRS-2023-0053 | IRS | Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07) | Rulemaking | 2026-06-15T19:23:15Z | 0b000064862738f9 | 1545-BI33 | This document contains proposed regulations regarding excise taxes on taxable distributions made by a sponsoring organization from a donor advised fund (DAF), and on the agreement of certain fund managers to the making of such distributions. | ["password"] | CC:EEE | {"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": "2026-06-15T19:23:15Z", "dkAbstract": "This document contains proposed regulations regarding excise taxes on taxable distributions made by a sponsoring organization from a donor advised fund (DAF), and on the agreement of certain fund managers to\nthe making of such distributions.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 (REG-142338-07)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BI33", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064862738f9"} | single_get | |||||
| IRS-2023-0051 | IRS | Federal Independent Dispute Resolution Operations (REG-122319-22) | Rulemaking | 2026-06-04T17:21:40Z | 0b000064861e4d65 | 1545-BQ55 | This document sets forth proposed rules related to certain provisions of the No Surprises Act regarding the Federal independent dispute resolution (IDR) process, which was established as part of the Consolidated Appropriations Act, 2021 (CAA). | ["password"] | CC:EEE | {"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": "2026-06-04T17:21:40Z", "dkAbstract": "This document sets forth proposed rules related to certain provisions of the No Surprises Act regarding the Federal independent dispute resolution (IDR) process, which was established as part of the Consolidated Appropriations Act, 2021 (CAA).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Federal Independent Dispute Resolution Operations (REG-122319-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ55", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064861e4d65"} | single_get | |||||
| IRS-2023-0041 | IRS | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) | Rulemaking | 2026-05-28T15:33:15Z | 0b00006485f0c69b | 1545-BP71 | This document contains proposed regulations regarding information reporting, the determination of amount realized and basis, and backup withholding, for certain digital asset sales and exchanges. | ["password"] | CC:ITA | {"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": "2026-05-28T15:33:15Z", "dkAbstract": "This document contains proposed regulations regarding information reporting, the determination of amount realized and basis, and backup withholding, for certain digital asset sales and exchanges.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BP71", "organization": "CC:ITA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006485f0c69b"} | single_get | |||||
| IRS-2023-0058 | IRS | Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) (REG-104194-23) | Rulemaking | 2026-05-28T15:26:07Z | 0b000064862bc308 | 1545-BQ70 | This document sets forth a proposed regulation that would amend the rules applicable to plans that include cash or deferred arrangements under section 401(k) to provide guidance with respect to long-term, part-time employees. | ["password"] | CC:EEE | {"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": "2026-05-28T15:26:07Z", "dkAbstract": "This document sets forth a proposed regulation that would amend the rules applicable to plans that include cash or deferred arrangements under section 401(k) to provide guidance with respect to long-term, part-time employees.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) (REG-104194-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ70", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064862bc308"} | single_get | |||||
| IRS-2025-0169 | IRS | Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25) | Rulemaking | 2026-05-21T12:11:17Z | 0b000064b8f073b3 | 1545-BR54 | This document contains proposed regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables. The proposed regulations affect partnerships. | ["password"] | CC:PTE | {"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": "2026-05-21T12:11:17Z", "dkAbstract": "This document contains\nproposed regulations modifying\ninformation reporting obligations with\nrespect to sales or exchanges of certain\ninterests in partnerships owning\ninventory or unrealized receivables. The\nproposed regulations affect\npartnerships.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR54", "organization": "CC:PTE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b8f073b3"} | single_get | |||||
| IRS-2023-0063 | IRS | Section 45X Advanced Manufacturing Production Credit (REG-107423-23) | Rulemaking | 2026-05-14T13:51:28Z | 0b0000648633cbbb | 1545-BQ85 | This document contains proposed regulations to implement the advanced manufacturing production credit established by the Inflation. Reduction Act of 2022 to incentivize the production of eligible components within the United States. Eligible components include certain solar energy components, wind energy components, inverters, qualifying battery components, and applicable critical minerals. | ["password"] | CC:PSI | {"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": "2026-05-14T13:51:28Z", "dkAbstract": "This document contains proposed regulations to implement the advanced manufacturing production credit established by the Inflation. Reduction Act of 2022 to incentivize the production of eligible components within the United States. Eligible components include certain solar energy components, wind energy components, inverters, qualifying battery components, and applicable critical minerals.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 45X Advanced Manufacturing Production Credit (REG-107423-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ85", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648633cbbb"} | single_get | |||||
| IRS-2026-0562 | IRS | Excepted Fertility Benefits (REG-118484-25) | Rulemaking | 2026-05-13T13:48:22Z | 0b000064b92d4ae6 | 1545-BS02 | This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act to establish certain fertility benefits as a new category of limited excepted benefits. | ["password"] | CC:EEE | {"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": "2026-05-13T13:48:22Z", "dkAbstract": "This document contains\nproposed rules that would amend the\nregulations regarding excepted benefits\nunder the Employee Retirement Income\nSecurity Act of 1974, the Internal\nRevenue Code, and the Public Health\nService Act to establish certain fertility\nbenefits as a new category of limited\nexcepted benefits.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Excepted Fertility Benefits (REG-118484-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS02", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b92d4ae6"} | single_get | |||||
| IRS-2026-0001 | IRS | Car Loan Interest Deduction (REG-113515-25) | Rulemaking | 2026-05-05T14:58:50Z | 0b000064b91151c3 | 1545-BR75 | This document contains proposed regulations regarding the deduction for certain taxpayers for an amount up to $10,000 of qualified passenger vehicle loan interest. | ["password"] | CC:ITA | {"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": "2026-05-05T14:58:50Z", "dkAbstract": "This document contains\nproposed regulations regarding the\ndeduction for certain taxpayers for an\namount up to $10,000 of qualified\npassenger vehicle loan interest.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Car Loan Interest Deduction (REG-113515-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR75", "organization": "CC:ITA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b91151c3"} | single_get | |||||
| IRS-2013-0037 | IRS | Treatment of Income from Indian Fishing Rights-Related Activity as Compensation | Rulemaking | 2026-05-05T12:51:29Z | 0b00006481488d83 | 1545-BL61 | The proposed regulations that would clarify that amounts paid to an Indian tribe members as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified plan benefits and contributions. | ["password"] | CC:TEGE | {"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": "2026-05-05T12:51:29Z", "dkAbstract": "The proposed regulations that would clarify that amounts paid to an Indian tribe members as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified plan benefits and contributions.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Treatment of Income from Indian Fishing Rights-Related Activity as Compensation", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BL61", "organization": "CC:TEGE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006481488d83"} | single_get | |||||
| IRS-2026-0529 | IRS | Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (REG-119294-25) | Rulemaking | 2026-05-01T16:35:34Z | 0b000064b92bbe35 | 1545-BS09 | This document contains proposed regulations regarding the payment provision for previously taxed dyed fuel enacted by the One, Big, Beautiful Bill Act. Specifically, these proposed regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the proposed regulations is the same as the text of the temporary regulations set forth on this subject in the rules and regulations section in this issue of the Federal Register. These proposed regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal. | ["password"] | CC:ECE | {"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": "2026-05-01T16:35:34Z", "dkAbstract": "This document contains proposed regulations regarding the payment provision for previously taxed dyed fuel enacted by the One, Big, Beautiful Bill Act. Specifically, these proposed regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the proposed regulations is the same as the text of the temporary regulations set forth on this subject in the rules and regulations section in this issue of the Federal Register. These proposed regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (REG-119294-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS09", "organization": "CC:ECE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b92bbe35"} | single_get | |||||
| IRS-2026-0265 | IRS | Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25) | Rulemaking | 2026-04-24T19:03:14Z | 0b000064b91f964d | 1545-BR57 | This document proposes to remove regulations identifying certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. | ["password"] | CC:PSI | {"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": "2026-04-24T19:03:14Z", "dkAbstract": "This document proposes to remove regulations identifying certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR57", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b91f964d"} | single_get | |||||
| IRS-2026-0464 | IRS | Enrolled Agent Special Enrollment Examination User Fee Update (REG-108706-25) | Rulemaking | 2026-04-20T13:38:11Z | 0b000064b9294d44 | 1545-BS11 | In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the user fee for each part of the special enrollment examinations for enrolled agents (EA SEE) from $99 per part to $66 per part. | ["password"] | CC:PA:B01 | {"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": "2026-04-20T13:38:11Z", "dkAbstract": "In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the user fee for each part of the special enrollment examinations for enrolled agents (EA SEE) from $99 per part to $66 per part.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Enrolled Agent Special Enrollment Examination User Fee Update (REG-108706-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS11", "organization": "CC:PA:B01", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9294d44"} | single_get | |||||
| IRS-2025-0301 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) | Rulemaking | 2026-04-14T18:53:15Z | 0b000064b8fe7731 | 1545-BR56 | In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce from $11 to $10 the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN). | ["password"] | CC:PA | {"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": "2026-04-14T18:53:15Z", "dkAbstract": "In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury\n(Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce from $11 to $10 the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR56", "organization": "CC:PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b8fe7731"} | single_get | |||||
| IRS-2024-0054 | IRS | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24) | Rulemaking | 2026-04-14T13:32:16Z | 0b0000648682a935 | 1545-BR36 | This document contains proposed regulations that would provide certain administrative requirements for unincorporated organizations taking advantage of modifications to the rules governing elections to be excluded from the application of partnership tax rules. | ["password"] | CC:PSI | {"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": "2026-04-14T13:32:16Z", "dkAbstract": "This document contains proposed regulations that would provide certain administrative requirements for unincorporated organizations taking advantage of modifications to the rules governing elections to be excluded from the application of partnership tax rules.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR36", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648682a935"} | single_get | |||||
| IRS-2025-0235 | IRS | Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) | Rulemaking | 2026-04-14T12:16:05Z | 0b000064b8fbef50 | 1545-BR63 | This document contains proposed regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of ‘‘qualified tips’’ for purposes of the income tax deduction for qualified tips. | ["password"] | CC:EEE | {"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": "2026-04-14T12:16:05Z", "dkAbstract": "This document contains proposed regulations that identify occupations that customarily and regularly received tips on or before December 31, 2024, and provide a definition of \u2018\u2018qualified tips\u2019\u2019 for purposes of the income tax deduction for qualified tips.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR63", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b8fbef50"} | single_get | |||||
| IRS-2026-0299 | IRS | Trump Accounts Contribution Pilot Program (REG-117002-25) | Rulemaking | 2026-04-09T20:22:56Z | 0b000064b9200049 | 1545-BS00 | These proposed regulations contain rules implementing section 6434 of the Internal Revenue Code, Trump accounts contribution pilot program, enacted by Congress in the One, Big, Beautiful Bill Act, P.L. 119-21 (139 Stat. 72). Section 6434 provides for one-time, $1,000 pilot program contributions by the Federal government to the Trump accounts of eligible children. These proposed regulations describe how pilot program contributions under section 6434 work and include the rules for who is eligible to receive a $1,000 pilot program contribution and how elections are made. | ["password"] | CC: PA | {"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": "2026-04-09T20:22:56Z", "dkAbstract": "These proposed regulations contain rules implementing section 6434 of the Internal Revenue Code, Trump accounts contribution pilot program, enacted by Congress in the One, Big, Beautiful Bill Act, P.L. 119-21 (139 Stat. 72). Section 6434 provides for one-time, $1,000 pilot program contributions by the Federal government to the Trump accounts of eligible children. These proposed regulations describe how pilot program contributions under section 6434 work and include the rules for who is eligible to receive a $1,000 pilot program contribution and how elections are made. \n\n", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Trump Accounts Contribution Pilot Program (REG-117002-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS00", "organization": "CC: PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9200049"} | single_get | |||||
| IRS-2020-0026 | IRS | Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services (REG-112042-19) | Rulemaking | 2026-04-09T19:20:06Z | 0b000064847d0423 | 1545-BP37 | This document contains proposed regulations relating to the excise taxes imposed on certain amounts paid for transportation of persons and property by air. Specifically, the proposed regulations relate to the exemption for amounts paid for certain aircraft management services. | ["password"] | CCPSI | {"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": "2026-04-09T19:20:06Z", "dkAbstract": "This document contains proposed regulations relating to the excise taxes imposed on certain amounts paid for transportation of persons and property by air. Specifically, the proposed regulations relate to the exemption for amounts paid for certain aircraft management services.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services (REG-112042-19)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BP37", "organization": "CCPSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064847d0423"} | single_get | |||||
| IRS-2024-0059 | IRS | Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22) | Rulemaking | 2026-03-25T12:52:25Z | 0b00006486846c34 | 1545-BQ83 | This document sets forth proposed regulations relating to the definition of qualified nonpersonal use vehicles. Qualified nonpersonal use vehicles are excepted from the substantiation requirements that apply to certain listed property. | ["password"] | CC:EEE | {"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": "2026-03-25T12:52:25Z", "dkAbstract": "This document sets forth\nproposed regulations relating to the\ndefinition of qualified nonpersonal use\nvehicles. Qualified nonpersonal use\nvehicles are excepted from the\nsubstantiation requirements that apply\nto certain listed property.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ83", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486846c34"} | single_get | |||||
| IRS-2016-0010 | IRS | Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15) | Rulemaking | 2026-03-19T14:23:16Z | 0b00006481e904f1 | 1545-BM97 | The proposed regulations provide guidance regarding the requirement that a recipient’s basis in certain property acquired from a decedent be consistent with the value of the property as finally determined for federal estate tax purposes. The regulations also provide guidance on the information returns executors or other persons must file or furnish with the IRS and certain beneficiaries who acquire property from the decedent’s estate. | ["Consistent basis with estate tax value", "basis reporting"] | CC:PSI:B04 | {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["Consistent basis with estate tax value", "basis reporting"], "modifyDate": "2026-03-19T14:23:16Z", "dkAbstract": "The proposed regulations provide guidance regarding the requirement that a recipient\u2019s basis in certain property acquired from a decedent be consistent with the value of the property as finally determined for federal estate tax purposes. The regulations also provide guidance on the information returns executors or other persons must file or furnish with the IRS and certain beneficiaries who acquire property from the decedent\u2019s estate.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BM97", "organization": "CC:PSI:B04", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006481e904f1"} | single_get | |||||
| IRS-2026-0034 | IRS | Backup Withholding on Third Party Network Transactions (REG-112829-25) | Rulemaking | 2026-03-13T13:36:01Z | 0b000064b9120c13 | 1545-BR80 | This document contains proposed amendments to the regulations governing backup withholding. The proposed regulations reflect recent changes to the statutory law. These changes will affect third party settlement organizations who make payments in settlement of third party network transactions. | ["password"] | CC:PA:B02 | {"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": "2026-03-13T13:36:01Z", "dkAbstract": "This document contains\nproposed amendments to the\nregulations governing backup\nwithholding. The proposed regulations\nreflect recent changes to the statutory\nlaw. These changes will affect third\nparty settlement organizations who\nmake payments in settlement of third\nparty network transactions.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Backup Withholding on Third Party Network Transactions (REG-112829-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR80", "organization": "CC:PA:B02", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9120c13"} | single_get | |||||
| IRS-2025-0103 | IRS | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits (REG-132805-17) | Rulemaking | 2026-03-10T18:12:05Z | 0b000064b8ee429b | 1545-BP09 | This document contains proposed regulations that would provide guidance regarding an employer’s line or lines of business for purposes of determining the exclusion from gross income for no-additional-cost services or qualified employee discounts provided to employees. | ["password"] | IRS | {"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": "2026-03-10T18:12:05Z", "dkAbstract": "This document contains proposed regulations that would provide guidance regarding an employer\u2019s line or lines of business for purposes of determining the exclusion from gross income for no-additional-cost services or qualified employee discounts provided to employees.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits (REG-132805-17)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BP09", "organization": "IRS", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b8ee429b"} | single_get | |||||
| IRS-2026-0002 | IRS | Statutory Updates to Branded Prescription Drug Fee Regulations (REG-103430-24) | Rulemaking | 2026-03-04T13:29:41Z | 0b000064b9114e59 | 1545-BR16 | This document proposes amendments to regulations regarding the annual fee imposed on covered entities engaged in the business of manufacturing or importing certain branded prescription drugs. | ["password"] | CC:ECE | {"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": "2026-03-04T13:29:41Z", "dkAbstract": "This document proposes\namendments to regulations regarding\nthe annual fee imposed on covered\nentities engaged in the business of\nmanufacturing or importing certain\nbranded prescription drugs.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Statutory Updates to Branded Prescription Drug Fee Regulations (REG-103430-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR16", "organization": "CC:ECE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9114e59"} | single_get | |||||
| IRS-2025-0565 | IRS | Transparency in Coverage (REG-107111-25) | Rulemaking | 2026-02-25T17:45:10Z | 0b000064b9107fda | 1545-BQ55 | These proposed rules set forth proposed requirements that would amend the regulations under the Public Health Service Act, the Employee Retirement Income Security Act of 1974, and the Internal Revenue Code regarding price transparency reporting requirements for non-grandfathered group health plans and health insurance issuers offering non-grandfathered group and individual health insurance coverage. | ["password"] | CC:EEE | {"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": "2026-02-25T17:45:10Z", "dkAbstract": "These proposed rules set forth\nproposed requirements that would\namend the regulations under the Public\nHealth Service Act, the Employee\nRetirement Income Security Act of 1974,\nand the Internal Revenue Code\nregarding price transparency reporting\nrequirements for non-grandfathered\ngroup health plans and health insurance\nissuers offering non-grandfathered\ngroup and individual health insurance\ncoverage.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Transparency in Coverage (REG-107111-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ55", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9107fda"} | single_get | |||||
| IRS-2023-0019 | IRS | Section 30D New Clean Vehicle Credit (REG-120080-22) | Rulemaking | 2026-02-19T13:50:44Z | 0b00006485952a46 | 1545-BQ52 | This document contains proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for the purchase of qualifying new clean vehicles, including new plug-in electric vehicles powered by an electric battery meeting certain requirements and new qualified fuel cell vehicles. | ["password"] | CC:PSI | {"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": "2026-02-19T13:50:44Z", "dkAbstract": "This document contains proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for the purchase of qualifying new clean vehicles, including new plug-in electric vehicles powered by an electric battery meeting certain requirements and new qualified fuel cell vehicles.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 30D New Clean Vehicle Credit (REG-120080-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ52", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006485952a46"} | single_get | |||||
| IRS-2025-0533 | IRS | Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25) | Rulemaking | 2026-02-13T17:07:41Z | 0b000064b90d4e66 | 1545-BR65 | This document contains proposed regulations that would update points of contact within the Department of Justice and the IRS. The proposed regulations are necessary to reflect a reorganization within the Department of Justice to identify new points of contact for matters involving the internal revenue laws. | ["password"] | CC:PA:04 | {"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": "2026-02-13T17:07:41Z", "dkAbstract": "This document contains\nproposed regulations that would update\npoints of contact within the Department\nof Justice and the IRS. The proposed\nregulations are necessary to reflect a\nreorganization within the Department of\nJustice to identify new points of contact\nfor matters involving the internal\nrevenue laws.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR65", "organization": "CC:PA:04", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b90d4e66"} | single_get | |||||
| IRS-2024-0017 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) | Rulemaking | 2026-02-13T13:39:30Z | 0b000064864d2819 | 1545-BQ59 | This document contains proposed regulations that would provide guidance regarding the application of the new excise tax on repurchases of corporate stock made after December 31, 2022. | ["password"] | CC:CORP | {"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": "2026-02-13T13:39:30Z", "dkAbstract": "This document contains proposed regulations that would provide guidance regarding the application of the new excise tax on repurchases of corporate stock made after December 31, 2022.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Excise Tax on Repurchase of Corporate Stock (REG-115710-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ59", "organization": "CC:CORP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064864d2819"} | single_get | |||||
| IRS-2024-0052 | IRS | Energy Efficient Home Improvement Credit (REG-118264-23) | Rulemaking | 2026-02-10T16:14:38Z | 0b000064867e49d4 | 1545-BR27 | This document contains proposed regulations regarding the energy efficient home improvement credit as modified by the Inflation | ["password"] | CC:PSI | {"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": "2026-02-10T16:14:38Z", "dkAbstract": "This document contains proposed regulations regarding the energy efficient home improvement credit as modified by the Inflation", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Energy Efficient Home Improvement Credit (REG-118264-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR27", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064867e49d4"} | single_get | |||||
| IRS-2024-0047 | IRS | Tribal General Welfare Benefits (REG-106851-21) | Rulemaking | 2026-01-16T13:09:24Z | 0b00006486731e49 | 1545-BQ95 | This document contains proposed regulations regarding the exclusion from gross income of certain Tribal general welfare benefits. | ["password"] | CC:ITA | {"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": "2026-01-16T13:09:24Z", "dkAbstract": "This document contains proposed regulations regarding the exclusion from gross income of certain Tribal general welfare benefits.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Tribal General Welfare Benefits (REG-106851-21)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ95", "organization": "CC:ITA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486731e49"} | single_get | |||||
| IRS-2025-0334 | IRS | Domestically Controlled Qualified Investment Entities (REG-109742-25) | Rulemaking | 2025-12-22T15:13:51Z | 0b000064b9042a1b | 1545-BR60 | This document contains proposed regulations that would modify existing regulations on the determination of whether a qualified investment entity is domestically controlled by removing a rule that looks to the shareholders of certain domestic corporations in determining whether foreign persons hold directly or indirectly stock in a qualified investment entity. The proposed regulations would primarily affect foreign persons that own stock in a qualified investment entity that would be a United States real property interest if the qualified investment entity were not domestically controlled. | ["password"] | CC:ACCI | {"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": "2025-12-22T15:13:51Z", "dkAbstract": "This document contains proposed regulations that would modify existing regulations on the determination of whether a qualified investment entity is domestically controlled by removing a rule that looks to the shareholders of certain domestic corporations in determining whether foreign persons hold directly or indirectly stock in a qualified investment entity. The proposed regulations would primarily affect foreign persons that own stock in a qualified investment entity that would be a United States real property interest if the qualified investment entity were not domestically controlled.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Domestically Controlled Qualified Investment Entities (REG-109742-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR60", "organization": "CC:ACCI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9042a1b"} | single_get | |||||
| IRS-2025-0006 | IRS | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24) | Rulemaking | 2025-12-18T13:13:38Z | 0b000064868bbe51 | 1545-BR20 | This document contains proposed regulations regarding the base erosion and anti-abuse tax imposed on certain large corporate taxpayers with respect to certain payments made to foreign related parties. | ["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": "2025-12-18T13:13:38Z", "dkAbstract": "This document contains\nproposed regulations regarding the base\nerosion and anti-abuse tax imposed on\ncertain large corporate taxpayers with\nrespect to certain payments made to\nforeign related parties.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR20", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868bbe51"} | single_get | |||||
| IRS-2024-0051 | IRS | Entities Wholly Owned by Indian Tribal Governments (REG-113628-21) | Rulemaking | 2025-12-17T13:31:47Z | 0b000064867bcd53 | 1545-BQ13 | This document contains proposed regulations regarding the Federal tax classification of entities wholly owned by Indian Tribal governments (Tribes). The proposed regulations would provide that entities that are wholly owned by Tribes and organized or incorporated exclusively under the laws of the Tribes that own them generally are not recognized as separate entities for Federal tax purposes. | ["password"] | CC:PSI | {"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": "2025-12-17T13:31:47Z", "dkAbstract": "This document contains proposed regulations regarding the Federal tax classification of entities wholly owned by Indian Tribal governments (Tribes). The proposed regulations would provide that entities that are wholly owned by Tribes and organized or incorporated exclusively under the laws of the Tribes that own them generally are not recognized as \nseparate entities for Federal tax purposes.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Entities Wholly Owned by Indian Tribal Governments (REG-113628-21)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ13", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064867bcd53"} | single_get | |||||
| IRS-2015-0054 | IRS | Relief From Joint and Several Liability (REG-134219-08) | Rulemaking | 2025-12-15T17:10:03Z | 0b00006481d7df19 | 1545-BI82 | This document contains proposed regulations relating to relief from joint and several liability under section 6015 of the Internal Revenue Code (Code). The regulations reflect changes in the law made by the Tax Relief and Health Care Act of 2006 as well as changes in the law arising from litigation. | ["password"] | CC:PA:02 | {"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": "2025-12-15T17:10:03Z", "dkAbstract": "This document contains proposed regulations relating to relief from joint and several liability under section 6015 of the Internal Revenue Code (Code). The regulations reflect changes in the law made by the Tax Relief and Health Care Act of 2006 as well as changes in the law arising from\nlitigation.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Relief From Joint and Several Liability (REG-134219-08)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BI82", "organization": "CC:PA:02", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006481d7df19"} | single_get | |||||
| IRS-2013-0022 | IRS | Relief from Joint and Several Liability | Rulemaking | 2025-12-15T17:08:46Z | 0b000064813b30ae | 1545-BK51 | The proposed regulations relating to relief from joint and several tax liability under section 6015 of the Internal Revenue Code (Code) and relief from the Federal income tax liablility resulting from the operation of state community property laws under section 66. | ["section 6015"] | CC:PA | {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["section 6015"], "modifyDate": "2025-12-15T17:08:46Z", "dkAbstract": "The proposed regulations relating to relief from joint and several tax liability under section 6015 of the Internal Revenue Code (Code) and relief from the Federal income tax liablility resulting from the operation of state community property laws under section 66.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Relief from Joint and Several Liability", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BK51", "organization": "CC:PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064813b30ae"} | single_get | |||||
| IRS-2011-0037 | IRS | Income of Foreign Governments and International Organizations | Rulemaking | 2025-12-15T16:28:51Z | 0b00006480f656e3 | 1545-BG08 | Income Tax Regulations that provide guidance relating to the taxation of the income of foreign governments from investments in the United States under section 892 of the Internal Revenue Code of 1986(code). | ["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": "2025-12-15T16:28:51Z", "dkAbstract": "Income Tax Regulations that provide guidance relating to the taxation of the income of foreign governments from investments in the United States under section 892 of the Internal Revenue Code of 1986(code).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Income of Foreign Governments and International Organizations", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BG08", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006480f656e3"} | single_get | |||||
| IRS-2012-0010 | IRS | Furnishing Identifying Number of Tax Return Preparer | Rulemaking | 2025-12-02T15:34:39Z | 0b00006480fb8074 | 1545-BK37 | This document contains proposed regulations that provide guidance on the eligibilty of tax return preparers to obtain a preparer tax identification number (PTIN). | ["section 6109"] | CC:PA | {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["section 6109"], "modifyDate": "2025-12-02T15:34:39Z", "dkAbstract": "This document contains proposed regulations that provide guidance on the eligibilty of tax return preparers to obtain a preparer tax identification number (PTIN).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Furnishing Identifying Number of Tax Return Preparer", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BK37", "organization": "CC:PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006480fb8074"} | single_get | |||||
| IRS-2025-0059 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) | Rulemaking | 2025-12-02T15:22:33Z | 0b000064b8d94643 | 1545-BR22 | In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the amount of the user fee imposed on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. | ["password"] | CC:PTE | {"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": "2025-12-02T15:22:33Z", "dkAbstract": "In the Rules and Regulations\nsection of this issue of the Federal\nRegister, the Department of the Treasury\n(Treasury Department) and the IRS are\nissuing interim final regulations that\namend the current regulations to reduce\nthe amount of the user fee imposed on\nauthorized persons requesting the\nissuance of IRS Letter 627, also referred\nto as an estate tax closing letter.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Estate Tax Closing Letter User Fee Update (REG-107459-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR22", "organization": "CC:PTE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b8d94643"} | single_get | |||||
| IRS-2025-0005 | IRS | Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23) | Rulemaking | 2025-11-20T14:26:56Z | 0b000064868bbe4d | 1545-BR06 | This document contains proposed regulations that would provide guidance on the qualified commercial clean vehicle credit enacted by the Inflation Reduction Act of 2022. These proposed regulations would affect eligible taxpayers that place a qualified commercial clean vehicle in service during a taxable year. | ["password"] | CC:PSI | {"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": "2025-11-20T14:26:56Z", "dkAbstract": "This document contains\nproposed regulations that would\nprovide guidance on the qualified\ncommercial clean vehicle credit enacted\nby the Inflation Reduction Act of 2022.\nThese proposed regulations would affect\neligible taxpayers that place a qualified\ncommercial clean vehicle in service\nduring a taxable year.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR06", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868bbe4d"} | single_get | |||||
| IRS-2020-0039 | IRS | Additional Policy and Regulatory Revisions in Response to the COVID–19 Public Health Emergency (REG-122462-20) | Rulemaking | 2025-11-19T19:20:37Z | 0b00006484956b4d | 1545-BP97 | Elsewhere in this issue of the Federal Register, the IRS is issuing temporary regulations regarding coverage of preventive health services to implement section 3203 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), which shortens the timeframe under which non-grandfathered group health plans and health insurance issuers offering non-grandfathered group or individual health insurance coverage must cover without cost sharing qualifying coronavirus preventive services, including recommended COVID–19 immunizations. | ["password"] | CC:EEE | {"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": "2025-11-19T19:20:37Z", "dkAbstract": "Elsewhere in this issue of the\nFederal Register, the IRS is issuing\ntemporary regulations regarding\ncoverage of preventive health services to\nimplement section 3203 of the\nCoronavirus Aid, Relief, and Economic\nSecurity Act (CARES Act), which\nshortens the timeframe under which\nnon-grandfathered group health plans\nand health insurance issuers offering\nnon-grandfathered group or individual\nhealth insurance coverage must cover\nwithout cost sharing qualifying\ncoronavirus preventive services,\nincluding recommended COVID\u201319\nimmunizations.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Additional Policy and Regulatory Revisions in Response to the COVID\u201319 Public Health Emergency\n(REG-122462-20)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BP97", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006484956b4d"} | single_get | |||||
| IRS-2025-0016 | IRS | Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-118988-22) | Rulemaking | 2025-11-18T16:47:08Z | 0b000064868c6022 | 1545-BQ87 | This document sets forth proposed regulations under section 162(m) of the Internal Revenue Code, which limits the deduction for certain employee remuneration in excess of $1,000,000 for Federal income tax purposes. | ["password"] | CC:EEE | {"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": "2025-11-18T16:47:08Z", "dkAbstract": "This document sets forth\nproposed regulations under section\n162(m) of the Internal Revenue Code,\nwhich limits the deduction for certain\nemployee remuneration in excess of\n$1,000,000 for Federal income tax\npurposes.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-118988-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ87", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868c6022"} | single_get | |||||
| IRS-2024-0010 | IRS | Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24) | Rulemaking | 2025-11-13T14:14:28Z | 0b00006486472dda | 1545-BR09 | This document contains proposed regulations that would modify existing regulations to allow certain unincorporated organizations that are organized exclusively to produce electricity from certain property to be excluded from the application of partnership tax rules. | ["password"] | CC:PSI:3 | {"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": "2025-11-13T14:14:28Z", "dkAbstract": "This document contains proposed regulations that would modify existing regulations to allow certain unincorporated organizations that are organized exclusively to produce electricity from certain property to be excluded from the application of partnership tax rules.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR09", "organization": "CC:PSI:3", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486472dda"} | single_get | |||||
| IRS-2024-0045 | IRS | Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24) | Rulemaking | 2025-11-07T22:59:43Z | 0b000064866bd3c4 | 1545-BR26 | This document contains proposed regulations concerning the program to allocate clean electricity low-income communities bonus credit amounts established pursuant to the Inflation Reduction Act of 2022 for calendar years 2025 and succeeding years. | ["password"] | CC:PSI | {"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": "2025-11-07T22:59:43Z", "dkAbstract": "This document contains\nproposed regulations concerning the\nprogram to allocate clean electricity\nlow-income communities bonus credit\namounts established pursuant to the\nInflation Reduction Act of 2022 for\ncalendar years 2025 and succeeding\nyears.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR26", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064866bd3c4"} | single_get | |||||
| IRS-2014-0024 | IRS | Method of Accounting for Gains and Losses on Shares in Certain Money Market Funds; Broker Returns With Respect to Sales of Shares in Money Market Funds (REG-107012-14) | Rulemaking | 2025-10-31T21:09:52Z | 0b000064817e80d6 | 1545-BM04 | This document contains proposed regulations that provide a simplified method of accounting for gains and losses on shares in money market funds (MMFs) that distribute, redeem, and repurchase their shares at prices that reflect market-based valuation of the MMFs’ portfolios and more precise rounding than has been required previously (floating net asset value MMFs, or floating-NAV MMFs). | ["money market funds"] | CC:FIP | {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["money market funds"], "modifyDate": "2025-10-31T21:09:52Z", "dkAbstract": "This document contains proposed regulations that provide a simplified method of accounting for gains and losses on shares in money market funds (MMFs) that distribute, redeem, and repurchase their shares at\nprices that reflect market-based valuation of the MMFs\u2019 portfolios and\nmore precise rounding than has been required previously (floating net asset value MMFs, or floating-NAV MMFs).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Method of Accounting for Gains and Losses on Shares in Certain Money\nMarket Funds; Broker Returns With Respect to Sales of Shares in Money\nMarket Funds (REG-107012-14)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BM04", "organization": "CC:FIP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064817e80d6"} | single_get | |||||
| IRS-2023-0013 | IRS | Superfund Chemical Taxes (REG-105954-22) | Rulemaking | 2025-10-06T18:48:38Z | 0b000064858841ec | 1545-BQ40 | This document contains proposed regulations relating to the excise taxes imposed on certain chemicals and certain imported substances, effective July 1, 2022. Such taxes are known as the Superfund chemical taxes. | ["password"] | CC:PSI | {"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": "2025-10-06T18:48:38Z", "dkAbstract": "This document contains proposed regulations relating to the excise taxes imposed on certain chemicals and certain imported\nsubstances, effective July 1, 2022. Such taxes are known as the Superfund chemical taxes.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Superfund Chemical Taxes (REG-105954-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ40", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064858841ec"} | single_get | |||||
| IRS-2024-0024 | IRS | Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) | Rulemaking | 2025-10-03T13:10:05Z | 0b00006486566e46 | 1545-BN93 | This document contains proposed regulations that would remove the associated property rule and similar rules from the existing regulations on the interest capitalization requirements for improvements to designated property. In addition, this document contains proposed regulations that would modify the definition of ‘‘improvement’’ for purposes of applying those existing regulations. | ["password"] | CC:ITA | {"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": "2025-10-03T13:10:05Z", "dkAbstract": "This document contains proposed regulations that would remove\nthe associated property rule and similar rules from the existing regulations on the interest capitalization requirements\nfor improvements to designated property. In addition, this document\ncontains proposed regulations that would modify the definition of\n\u2018\u2018improvement\u2019\u2019 for purposes of applying those existing regulations.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BN93", "organization": "CC:ITA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486566e46"} | single_get | |||||
| IRS-2015-0033 | IRS | Extension of Time to File Certain Information Returns (REG-132075-14) | Rulemaking | 2025-10-01T16:14:11Z | 0b00006481b76ba5 | 1545-BM49 | the IRS is issuing temporary regulations that will remove the automatic extension of time to file information returns on forms in the W–2 series (except Form W–2G). | ["password"] | CC:PA:01 | {"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": "2025-10-01T16:14:11Z", "dkAbstract": "the IRS is issuing temporary regulations that will remove the automatic extension of time to file information returns on forms in the W\u20132 series (except Form W\u20132G).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Extension of Time to File Certain Information Returns (REG-132075-14)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BM49", "organization": "CC:PA:01", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006481b76ba5"} | single_get | |||||
| IRS-2025-0015 | IRS | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23) | Rulemaking | 2025-10-01T13:26:11Z | 0b000064868c601e | 1545-BR00 | This document contains proposed regulations that would require multi-year tax reporting for corporate separations and related transactions. The information to be reported under these proposed regulations would establish the taxpayer’s position that the corporate separation and related transactions qualify for nonrecognition treatment under subchapter C of the Internal Revenue Code. | ["password"] | CC:CORP | {"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": "2025-10-01T13:26:11Z", "dkAbstract": "This document contains\nproposed regulations that would require\nmulti-year tax reporting for corporate\nseparations and related transactions.\nThe information to be reported under\nthese proposed regulations would\nestablish the taxpayer\u2019s position that the\ncorporate separation and related\ntransactions qualify for nonrecognition\ntreatment under subchapter C of the\nInternal Revenue Code.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR00", "organization": "CC:CORP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868c601e"} | single_get | |||||
| IRS-2025-0017 | IRS | Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) | Rulemaking | 2025-10-01T13:21:19Z | 0b000064868c6243 | 1545-BR32 | This document contains proposed regulations regarding certain matters relating to corporate separations, incorporations, and reorganizations qualifying, in whole or in part, for nonrecognition of gain or loss. | ["password"] | CC:CORP | {"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": "2025-10-01T13:21:19Z", "dkAbstract": "This document contains\nproposed regulations regarding certain\nmatters relating to corporate\nseparations, incorporations, and\nreorganizations qualifying, in whole or\nin part, for nonrecognition of gain or\nloss.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR32", "organization": "CC:CORP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868c6243"} | single_get | |||||
| IRS-2024-0058 | IRS | Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) | Rulemaking | 2025-10-01T13:19:39Z | 0b000064868443cd | 1545-BO61 | This document contains proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments. The proposed regulations affect foreign corporations with previously taxed earnings and profits and their shareholders. | ["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": "2025-10-01T13:19:39Z", "dkAbstract": "This document contains proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments. The proposed regulations affect foreign corporations with previously taxed earnings and profits and their shareholders.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BO61", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868443cd"} | single_get | |||||
| IRS-2022-0026 | IRS | Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) | Rulemaking | 2025-10-01T13:04:09Z | 0b000064854070e8 | 1545-BQ47 | This document contains proposed regulations concerning recordkeeping and reporting requirements for the average income test for purposes of the low-income housing credit. If a building is part of a residential rental project that satisfies this test, the building may be eligible to earn low-income housing credits. | ["password"] | CC:PSI | {"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": "2025-10-01T13:04:09Z", "dkAbstract": "This document contains proposed regulations concerning recordkeeping and reporting requirements for the average income test for purposes of the low-income housing credit. If a building is part of a residential rental project that satisfies this test, the building may be eligible to earn low-income housing credits.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ47", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064854070e8"} | single_get | |||||
| IRS-2025-0003 | IRS | Catch-Up Contributions (REG-101268-24) | Rulemaking | 2025-09-17T12:27:11Z | 0b000064868b76a8 | 1545-BR11 | This document sets forth proposed regulations that would provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals that are catch-up contributions. | ["password"] | CC:EEE | {"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": "2025-09-17T12:27:11Z", "dkAbstract": "This document sets forth\nproposed regulations that would\nprovide guidance for retirement plans\nthat permit participants who have\nattained age 50 to make additional\nelective deferrals that are catch-up\ncontributions.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Catch-Up Contributions (REG-101268-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR11", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868b76a8"} | single_get | |||||
| IRS-2024-0060 | IRS | Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner (REG-117213-24) | Rulemaking | 2025-09-08T12:37:53Z | 0b00006486862578 | 1545-BR37 | ["password"] | {"displayProperties": [], "keywords": ["password"], "modifyDate": "2025-09-08T12:37:53Z", "dkAbstract": null, "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner (REG-117213-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR37", "organization": null, "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486862578"} | single_get | |||||||
| IRS-2018-0009 | IRS | Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes (REG-129260-16) | Rulemaking | 2025-09-03T12:56:17Z | 0b000064830b0140 | 1545-BN96 | This document contains proposed regulations under section 6103(n) of the Internal Revenue Code (Code) to authorize the Department of State to disclose returns and return information to its contractors who assist the Department of State in carrying out its responsibilities under section 32101 of the Fixing America’s Surface Transportation (FAST) Act. | ["password"] | CC:PA | {"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": "2025-09-03T12:56:17Z", "dkAbstract": "This document contains proposed regulations under section 6103(n) of the Internal Revenue Code (Code) to authorize the Department of State to disclose returns and return information to its contractors who assist the Department of State in carrying out its responsibilities under section 32101 of the Fixing America\u2019s Surface Transportation (FAST) Act.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for\nTax Administration Purposes (REG-129260-16)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BN96", "organization": "CC:PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064830b0140"} | single_get | |||||
| IRS-2025-0004 | IRS | Source of Income From Cloud Transactions (REG-107420-24) | Rulemaking | 2025-08-07T17:51:11Z | 0b000064868bc128 | 1545-BR21 | This document contains proposed rules for determining the source of income from cloud transactions for purposes of the international provisions of the Internal Revenue Code. | ["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": "2025-08-07T17:51:11Z", "dkAbstract": "This document contains\nproposed rules for determining the\nsource of income from cloud\ntransactions for purposes of the\ninternational provisions of the Internal\nRevenue Code.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Source of Income From Cloud Transactions (REG-107420-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR21", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868bc128"} | single_get | |||||
| IRS-2023-0046 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23) | Rulemaking | 2025-07-31T13:47:00Z | 0b00006486038cd0 | 1545-BQ77 | In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN). | ["password"] | CC:PA | {"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": "2025-07-31T13:47:00Z", "dkAbstract": "In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ77", "organization": "CC:PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486038cd0"} | single_get | |||||
| IRS-2022-0017 | IRS | Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) | Rulemaking | 2025-07-18T13:20:22Z | 0b000064852f7071 | 1545-BP72 | This document contains proposed regulations relating to the IRS Independent Office of Appeals’ resolution of Federal tax controversies without litigation and relating to requests for referral to that office following the issuance of a notice of deficiency to a taxpayer by the IRS. | ["password"] | CC:PA | {"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": "2025-07-18T13:20:22Z", "dkAbstract": "This document contains proposed regulations relating to the IRS Independent Office of Appeals\u2019 resolution of Federal tax controversies without litigation and relating to requests for referral to that office following the issuance of a notice of deficiency to a taxpayer by the IRS.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BP72", "organization": "CC:PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064852f7071"} | single_get | |||||
| IRS-2024-0063 | IRS | Regulations Governing Practice Before the Internal Revenue Service (REG-116610-20) | Rulemaking | 2025-07-16T16:34:50Z | 0b0000648688e918 | 1545-BQ12 | This document contains proposed amendments to the regulations governing practice before the IRS. These regulations propose to eliminate provisions related to registered tax return preparers, classify the use of certain contingent fee arrangements by practitioners as disreputable conduct, establish new standards for appraisals and the disqualification of appraisers, and update certain provisions as appropriate. | ["password"] | CC:PA:01 | {"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": "2025-07-16T16:34:50Z", "dkAbstract": "This document contains\nproposed amendments to the\nregulations governing practice before\nthe IRS. These regulations propose to\neliminate provisions related to registered tax return preparers, classify\nthe use of certain contingent fee\narrangements by practitioners as\ndisreputable conduct, establish new\nstandards for appraisals and the\ndisqualification of appraisers, and\nupdate certain provisions as\nappropriate.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Regulations Governing Practice Before the Internal Revenue Service (REG-116610-20)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ12", "organization": "CC:PA:01", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648688e918"} | single_get | |||||
| IRS-2019-0040 | IRS | Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18) | Rulemaking | 2025-07-03T14:33:47Z | 0b00006483f2c7e2 | 1545-BP07 | This document contains proposed regulations regarding the items of income and deduction which are included in the calculation of builtin gains and losses under section 382 of the Internal Revenue Code (Code), and reflecting numerous changes made to the Code by the enactment of recent tax legislation. | ["password"] | CC:CORP | {"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": "2025-07-03T14:33:47Z", "dkAbstract": "This document contains proposed regulations regarding the items of income and deduction which are included in the calculation of builtin gains and losses under section 382 of the Internal Revenue Code (Code), and reflecting numerous changes made to the Code by the enactment of recent tax legislation.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BP07", "organization": "CC:CORP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006483f2c7e2"} | single_get | |||||
| IRS-2016-0002 | IRS | Applicability of Normal Retirement Age Regulations to Governmental Pension (REG-147310-12) | Rulemaking | 2025-05-20T13:48:28Z | 0b00006481e33046 | 1545-BM22 | This document contains proposed regulations under section 401(a) of the Internal Revenue Code (Code). These regulations would provide rules relating to the determination of whether the normal retirement age under a governmental plan (within the meaning of section 414(d) of the Code) that is a pension plan satisfies the requirements of section 401(a) and whether the payment of definitely determinable benefits that commence at the plan’s normal retirement age satisfies these requirements. | ["password"] | CC:TEGE | {"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": "2025-05-20T13:48:28Z", "dkAbstract": "This document contains proposed regulations under section 401(a) of the Internal Revenue Code (Code). These regulations would provide rules relating to the determination of whether the normal retirement age under a governmental plan (within the meaning of section 414(d) of the Code) that is a pension plan satisfies the requirements of section 401(a) and whether the payment of definitely determinable benefits that commence at the plan\u2019s normal retirement age satisfies these requirements.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Applicability of Normal Retirement Age Regulations to Governmental Pension (REG-147310-12)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BM22", "organization": "CC:TEGE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006481e33046"} | single_get | |||||
| IRS-2024-0011 | IRS | Advance Notice of Third-Party Contacts (REG-117542-22) | Rulemaking | 2025-04-08T14:01:07Z | 0b0000648648ef71 | 1545-BQ96 | This document contains proposed regulations relating to the notice that the IRS must provide to a taxpayer in advance of IRS contact with a third party with respect to the determination or collection of the taxpayer’s tax liability, to reflect amendments made to the applicable tax law by the Taxpayer First Act of 2019. | ["password"] | CC:PA | {"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": "2025-04-08T14:01:07Z", "dkAbstract": "This document contains proposed regulations relating to the notice that the IRS must provide to a taxpayer in advance of IRS contact with a third party with respect to the determination or collection of the taxpayer\u2019s tax liability, to reflect amendments made to the applicable tax law by the Taxpayer First Act of 2019. ", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Advance Notice of Third-Party Contacts (REG-117542-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ96", "organization": "CC:PA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648648ef71"} | single_get | |||||
| IRS-2025-0007 | IRS | Automatic Enrollment Requirements Under Section 414A (REG-100669-24) | Rulemaking | 2025-04-04T11:45:26Z | 0b000064868bbea8 | 1545-BR08 | This document sets forth proposed regulations that would provide guidance with respect to the automatic enrollment requirements that apply to certain retirement plans. | ["password"] | CC:EEE | {"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": "2025-04-04T11:45:26Z", "dkAbstract": "This document sets forth\nproposed regulations that would\nprovide guidance with respect to the\nautomatic enrollment requirements that\napply to certain retirement plans.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Automatic Enrollment Requirements Under Section 414A (REG-100669-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR08", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868bbea8"} | single_get | |||||
| IRS-2024-0064 | IRS | Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10) | Rulemaking | 2025-03-31T14:44:39Z | 0b00006486894977 | 1545-BJ87 | This document contains proposed regulations that affect affiliated groups of corporations that file consolidated Federal income tax returns. These regulations would modify the consolidated return regulations to clarify that, in the case of certain transfers between members of a consolidated group, a transferee’s assumption of certain liabilities will not reduce the transferor’s basis in the transferee’s stock received in the transfer | ["password"] | CC:CORP | {"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": "2025-03-31T14:44:39Z", "dkAbstract": "This document contains\nproposed regulations that affect\naffiliated groups of corporations that file\nconsolidated Federal income tax\nreturns. These regulations would\nmodify the consolidated return\nregulations to clarify that, in the case of\ncertain transfers between members of a\nconsolidated group, a transferee\u2019s\nassumption of certain liabilities will not\nreduce the transferor\u2019s basis in the\ntransferee\u2019s stock received in the\ntransfer", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BJ87", "organization": "CC:CORP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486894977"} | single_get | |||||
| IRS-2023-0054 | IRS | Definition of Energy Property and Rules Applicable to the Energy Credit (REG-132569-17) | Rulemaking | 2025-03-04T16:16:32Z | 0b000064862a1d6d | 1545-BO40 | This document contains proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service. | ["password"] | CC:PSI | {"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": "2025-03-04T16:16:32Z", "dkAbstract": "This document contains proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Definition of Energy Property and Rules Applicable to the Energy Credit (REG-132569-17)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BO40", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064862a1d6d"} | single_get | |||||
| IRS-2025-0001 | IRS | Excise Tax on Designated Drugs (REG-115560-23) | Rulemaking | 2025-03-04T13:02:45Z | 0b000064868984a9 | 1545-BQ92 | This document contains proposed regulations relating to the excise tax on certain sales of designated drugs by manufacturers, producers, and importers during statutorily defined periods. | ["password"] | CC:PSI | {"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": "2025-03-04T13:02:45Z", "dkAbstract": "This document contains\nproposed regulations relating to the\nexcise tax on certain sales of designated\ndrugs by manufacturers, producers, and\nimporters during statutorily defined\nperiods.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Excise Tax on Designated Drugs (REG-115560-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ92", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064868984a9"} | single_get | |||||
| IRS-2018-0030 | IRS | Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18) | Rulemaking | 2025-02-21T08:42:23Z | 0b0000648389acbf | 1545-BO88 | This document contains proposed regulations that reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations. | ["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": "2025-02-21T08:42:23Z", "dkAbstract": "This document contains proposed regulations that reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BO88", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648389acbf"} | single_get | |||||
| IRS-2020-0016 | IRS | Certain Medical Care Arrangements (REG-109755-19) | Rulemaking | 2025-02-19T11:47:57Z | 0b000064846df8e0 | 1545-BP31 | This document contains proposed regulations relating to section 213 of the Internal Revenue Code (Code) regarding the treatment of amounts paid for certain medical care arrangements, including direct primary care arrangements, health care sharing ministries, and certain government sponsored health care programs. | ["password"] | CC:ITA | {"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": "2025-02-19T11:47:57Z", "dkAbstract": "This document contains proposed regulations relating to section 213 of the Internal Revenue Code (Code) regarding the treatment of amounts paid for certain medical care arrangements, including direct primary care arrangements, health care sharing ministries, and certain government sponsored health care programs.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Certain Medical Care Arrangements (REG-109755-19)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BP31", "organization": "CC:ITA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064846df8e0"} | single_get | |||||
| IRS-2024-0049 | IRS | Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23) | Rulemaking | 2025-02-19T07:46:57Z | 0b0000648674d1bf | 1545-BR19 | This document contains proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for certain costs relating to qualified alternative fuel vehicle refueling property that is placed in service within a low-income community or within a non-urban census tract. | ["password"] | CC:PSI | {"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": "2025-02-19T07:46:57Z", "dkAbstract": "This document contains proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for certain costs relating to qualified alternative fuel vehicle refueling property that is placed in service within a low-income community or within a non-urban census tract.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR19", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648674d1bf"} | single_get | |||||
| IRS-2020-0030 | IRS | Guidance Under Section 1061 (REG-107213-18) | Rulemaking | 2025-02-11T11:42:19Z | 0b0000648481c828 | 1545-BO81 | This document contains proposed regulations that provide guidance under section 1061 of the Internal Revenue Code (Code). Section 1061 recharacterizes certain net longterm capital gains of a partner that holds one or more applicable partnership interests as short-term capital gains. An applicable partnership interest is an interest in a partnership that is transferred to or held by a taxpayer, directly or indirectly, in connection with the performance of substantial services by the taxpayer, or any other related person, in any applicable trade or business. | ["password"] | CC:PSI | {"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": "2025-02-11T11:42:19Z", "dkAbstract": "This document contains proposed regulations that provide guidance under section 1061 of the Internal Revenue Code (Code). Section 1061 recharacterizes certain net longterm capital gains of a partner that holds one or more applicable partnership interests as short-term capital gains. An applicable partnership interest is an interest in a partnership that is transferred to or held by a taxpayer, directly or indirectly, in connection with the performance of substantial services by the taxpayer, or any other related person, in any applicable trade or business.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance Under Section 1061 (REG-107213-18)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BO81", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648481c828"} | single_get | |||||
| IRS-2024-0035 | IRS | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23) | Rulemaking | 2025-02-03T11:35:55Z | 0b00006486622f8d | 1545-BQ72 | This document contains proposed regulations that address certain issues arising under the dual consolidated loss rules, including the effect of intercompany transactions and items arising from stock ownership in calculating a dual consolidated loss. | ["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": "2025-02-03T11:35:55Z", "dkAbstract": "This document contains proposed regulations that address certain issues arising under the dual consolidated loss rules, including the effect of intercompany transactions and items arising from stock ownership in calculating a dual consolidated loss.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ72", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486622f8d"} | single_get | |||||
| IRS-2024-0028 | IRS | Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23) | Rulemaking | 2025-02-03T11:29:36Z | 0b000064865c10cf | 1545-BR07 | This document contains proposed regulations that would identify certain partnership related party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. | ["password"] | CC:PSI | {"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": "2025-02-03T11:29:36Z", "dkAbstract": "This document contains proposed regulations that would identify certain partnership related party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR07", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064865c10cf"} | single_get | |||||
| IRS-2024-0032 | IRS | Identification of Basket Contract Transactions as Listed Transactions (REG-102161-23) | Rulemaking | 2025-02-03T09:48:54Z | 0b000064865ec8e6 | 1545-BQ89 | This document contains proposed regulations that would identify transactions that are the same as, or substantially similar to, certain basket contract transactions as listed transactions, a type of reportable transaction. | ["password"] | CC:FIP | {"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": "2025-02-03T09:48:54Z", "dkAbstract": "This document contains proposed regulations that would identify transactions that are the same as, or substantially similar to, certain basket contract transactions as listed transactions, a type of reportable transaction.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Identification of Basket Contract Transactions as Listed Transactions (REG-102161-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ89", "organization": "CC:FIP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064865ec8e6"} | single_get | |||||
| IRS-2023-0066 | IRS | Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23) | Rulemaking | 2025-01-28T12:06:38Z | 0b000064863649b8 | 1545-BQ97 | This document contains proposed regulations relating to the credit for production of clean hydrogen (clean hydrogen production credit) and the energy credit, as established and amended by the Inflation Reduction Act of 2022, respectively. | ["password"] | CC:PSI | {"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": "2025-01-28T12:06:38Z", "dkAbstract": "This document contains proposed regulations relating to the credit for production of clean hydrogen (clean hydrogen production credit) and the energy credit, as established and amended by the Inflation Reduction Act of 2022, respectively.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ97", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064863649b8"} | single_get | |||||
| IRS-2023-0052 | IRS | Income and Currency Gain or Loss With Respect to a Qualified Business Unit (REG-132422-17) | Rulemaking | 2025-01-24T09:50:36Z | 0b00006486273810 | 1545-BO07 | This document contains proposed regulations relating to the determination of taxable income or loss and foreign currency gain or loss with respect to a qualified business unit | ["password"] | CC:CORP | {"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": "2025-01-24T09:50:36Z", "dkAbstract": "This document contains proposed regulations relating to the determination of taxable income or loss and foreign currency gain or loss with respect to a qualified business unit", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Income and Currency Gain or Loss With Respect to a Qualified Business Unit (REG-132422-17)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BO07", "organization": "CC:CORP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486273810"} | single_get | |||||
| IRS-2023-0025 | IRS | Additional Guidance on Low-Income Communities Bonus Credit Program (REG-110412-23) | Rulemaking | 2025-01-21T12:08:58Z | 0b00006485a9ea8d | 1545-BQ81 | This document contains proposed rules concerning the lowincome communities bonus energy investment credit program established pursuant to the Inflation Reduction Act of 2022. | ["password"] | CC:PSI | {"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": "2025-01-21T12:08:58Z", "dkAbstract": "This document contains proposed rules concerning the lowincome communities bonus energy investment credit program established pursuant to the Inflation Reduction Act of 2022.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Additional Guidance on Low-Income Communities Bonus Credit Program (REG-110412-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ81", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006485a9ea8d"} | single_get | |||||
| IRS-2023-0042 | IRS | Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23) | Rulemaking | 2025-01-17T12:25:52Z | 0b00006485f52ea5 | 1545-BQ54 | This document contains proposed regulations regarding increased credit or deduction amounts available for taxpayers satisfying prevailing wage and registered apprenticeship (collectively, PWA) requirements established by the Inflation Reduction Act of 2022 (IRA). | ["password"] | CC:PSI | {"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": "2025-01-17T12:25:52Z", "dkAbstract": "This document contains proposed regulations regarding increased credit or deduction amounts available for taxpayers satisfying prevailing wage and registered apprenticeship (collectively, PWA) requirements established by the Inflation Reduction Act of 2022 (IRA).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ54", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006485f52ea5"} | single_get | |||||
| IRS-2024-0053 | IRS | Enhancing Coverage of Preventive Services Under the Affordable Care Act (REG-110878-24) | Rulemaking | 2025-01-16T12:34:24Z | 0b000064867e8b7f | 1545-BR35 | This document sets forth proposed rules that would amend the regulations regarding coverage of certain preventive services under the Public Health Service Act. | ["password"] | CC:EEE | {"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": "2025-01-16T12:34:24Z", "dkAbstract": "This document sets forth\nproposed rules that would amend the\nregulations regarding coverage of certain\npreventive services under the Public\nHealth Service Act.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Enhancing Coverage of Preventive Services Under the Affordable Care Act (REG-110878-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR35", "organization": "CC:EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064867e8b7f"} | single_get | |||||
| IRS-2024-0026 | IRS | Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23) | Rulemaking | 2025-01-15T14:07:31Z | 0b0000648659297c | 1545-BR17 | This document contains proposed regulations relating to the clean electricity production credit and the clean electricity investment credit established by the Inflation Reduction Act of 2022. | ["password"] | CC:PSI | {"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": "2025-01-15T14:07:31Z", "dkAbstract": "This document contains\nproposed regulations relating to the\nclean electricity production credit and\nthe clean electricity investment credit\nestablished by the Inflation Reduction\nAct of 2022.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR17", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648659297c"} | single_get | |||||
| IRS-2015-0045 | IRS | Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10) | Rulemaking | 2025-01-14T13:52:59Z | 0b00006481c65db7 | 1545-BJ43 | This document contains proposed regulations relating to a tax on United States citizens and residents who receive gifts or bequests from certain individuals who relinquished United States citizenship or ceased to be lawful permanent residents of the United States on or after June 17, 2008. | ["password"] | CC:PSI | {"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": "2025-01-14T13:52:59Z", "dkAbstract": "This document contains proposed regulations relating to a tax on United States citizens and residents who receive gifts or bequests from certain individuals who relinquished United States citizenship or ceased to be\nlawful permanent residents of the United States on or after June 17, 2008.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BJ43", "organization": "CC:PSI", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006481c65db7"} | single_get | |||||
| IRS-2023-0017 | IRS | Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest (REG-109309-22) | Rulemaking | 2025-01-14T13:41:36Z | 0b0000648592fb5e | 1545-BQ44 | This document contains proposed regulations that identify transactions that are the same as, or substantially similar to, certain microcaptive transactions as listed transactions, a type of reportable transaction, and certain other microcaptive transactions as transactions of interest, another type of reportable transaction. | ["password"] | CC:FIP | {"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": "2025-01-14T13:41:36Z", "dkAbstract": "This document contains proposed regulations that identify transactions that are the same as, or substantially similar to, certain microcaptive transactions as listed transactions, a type of reportable transaction, and certain other microcaptive transactions as transactions of interest, another type of reportable transaction.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest (REG-109309-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ44", "organization": "CC:FIP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b0000648592fb5e"} | single_get | |||||
| IRS-2019-0035 | IRS | Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14) | Rulemaking | 2025-01-14T13:35:31Z | 0b00006483e8dc42 | 1545-BM41 | This document contains proposed regulations regarding the classification of cloud transactions for purposes of the international provisions of the Internal Revenue Code. These proposed regulations also modify the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content. | ["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": "2025-01-14T13:35:31Z", "dkAbstract": "This document contains proposed regulations regarding the classification of cloud transactions for purposes of the international provisions of the Internal Revenue Code. These proposed regulations also modify the rules for classifying transactions involving computer programs, including by applying the rules to transfers of digital content.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BM41", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006483e8dc42"} | single_get | |||||
| IRS-2019-0006 | IRS | Reissuance of State or Local Bonds (REG-141739-08) | Rulemaking | 2025-01-13T13:12:48Z | 0b00006483a2b9da | 1545-BI22 | This document contains proposed regulations that address when tax-exempt bonds are treated as retired for purposes of section 103 and sections 141 through 150 of the Internal Revenue Code (Code). The proposed regulations are necessary to unify and to clarify existing guidance on this subject. | ["password"] | CC:FIP | {"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": "2025-01-13T13:12:48Z", "dkAbstract": "This document contains proposed regulations that address when tax-exempt bonds are treated as retired for purposes of section 103 and sections 141 through 150 of the Internal Revenue Code (Code). The proposed regulations are necessary to unify and to clarify existing guidance on this subject.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Reissuance of State or Local Bonds (REG-141739-08)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BI22", "organization": "CC:FIP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006483a2b9da"} | single_get | |||||
| IRS-2022-0039 | IRS | Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities (REG-100442-22) | Rulemaking | 2025-01-07T14:54:51Z | 0b00006485569fba | 1545-BQ36 | This document contains proposed regulations regarding the treatment of certain entities, including qualified foreign pension funds, for purposes of the exemption from taxation afforded to foreign governments (the ‘‘proposed regulations’’). | ["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": "2025-01-07T14:54:51Z", "dkAbstract": "This document contains proposed regulations regarding the treatment of certain entities, including qualified foreign pension funds, for purposes of the exemption from taxation afforded to foreign governments (the \u2018\u2018proposed regulations\u2019\u2019).", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities (REG-100442-22)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ36", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006485569fba"} | single_get | |||||
| IRS-2023-0006 | IRS | Coverage of Certain Preventive Services Under the Affordable Care Act (REG-124930-21) | Rulemaking | 2024-12-30T08:54:16Z | 0b000064856458b3 | 1545-BQ35 | These proposed rules would amend regulations regarding coverage of certain preventive services under the Patient Protection and Affordable Care Act, which requires non-grandfathered group health plans and nongrandfathered group or individual health insurance coverage to cover certain contraceptive services without cost sharing. | ["password"] | CC: EEE | {"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": "2024-12-30T08:54:16Z", "dkAbstract": "These proposed rules would amend regulations regarding coverage of certain preventive services under the Patient Protection and Affordable Care Act, which requires non-grandfathered group health plans and nongrandfathered group or individual health insurance coverage to cover certain contraceptive services without cost sharing.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Coverage of Certain Preventive Services Under the Affordable Care Act (REG-124930-21)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BQ35", "organization": "CC: EEE", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064856458b3"} | single_get |
Advanced export
JSON shape: default, array, newline-delimited, object
CREATE TABLE dockets (
id TEXT PRIMARY KEY,
agency_id TEXT,
title TEXT,
docket_type TEXT,
last_modified TEXT,
object_id TEXT,
-- Rich fields from the per-docket single-GET object (16_backfill_dockets).
-- The docket LIST endpoint (02/expand_all) returns only the 6 base fields above,
-- so these are populated for 'single_get' rows and NULL for 'list_pull' rows.
rin TEXT,
dkabstract TEXT,
category TEXT,
subtype TEXT,
keywords TEXT,
program TEXT,
short_title TEXT,
effective_date TEXT,
organization TEXT, -- docket sponsoring org (single_get); load-bearing for lobbying docket->filing-org joins (spec 2026-07-04)
attrs_raw TEXT, -- verbatim data.attributes JSON (insurance: any field recoverable w/o refetch)
attr_source TEXT -- 'single_get' (full object) | 'list_pull' (6-field) | NULL (unfetched stub) | 'invalid' (backfill 400/404, nonexistent) | 'unresolved' (source refuses the DERIVED id while real comments reference it — dockets_unresolved.json; not filled, not invalid)
);
CREATE INDEX idx_dockets_agency ON dockets(agency_id);
CREATE INDEX idx_dockets_type ON dockets(docket_type);
CREATE INDEX idx_dockets_attr_source ON dockets(attr_source);