{"database": "openregs", "table": "documents", "is_view": false, "human_description_en": "where agency_id = \"IRS\" and document_type = \"Other\" sorted by posted_date descending", "rows": [["IRS-2026-0134-0001", "IRS", "IRS-2026-0134", "Rev Proc 2026-13", "Other", null, "2026-02-17T05:00:00Z", 2026, 2, "2026-02-17T05:00:00Z", "2026-05-23T03:59:59Z", "2026-02-18T00:07:14Z", null, 1, 0, "09000064b91b5dc2"], ["IRS-2025-0018-0001", "IRS", "IRS-2025-0018", "Rev Proc 2025-15", "Other", null, "2025-02-14T05:00:00Z", 2025, 2, "2025-02-14T05:00:00Z", "2025-05-17T03:59:59Z", "2025-02-14T15:25:20Z", null, 1, 0, "09000064869595d0"], ["IRS-2023-0055-0001", "IRS", "IRS-2023-0055", "Rev Proc 2023-37", "Other", null, "2023-11-21T05:00:00Z", 2023, 11, "2023-11-21T05:00:00Z", "2024-11-21T04:59:59Z", "2024-11-12T06:22:30Z", null, 1, 0, "09000064862a2c9a"], ["IRS-2023-0018-0002", "IRS", "IRS-2023-0018", "Rev Proc 2023-22 (2)", "Other", null, "2023-05-11T04:00:00Z", 2023, 5, "2023-05-11T04:00:00Z", "2023-06-20T03:59:59Z", "2024-11-12T05:51:32Z", null, 1, 0, "09000064859f60e9"], ["IRS-2023-0018-0001", "IRS", "IRS-2023-0018", "Rev Proc 2023-22", "Other", null, "2023-04-24T00:00:00Z", 2023, 4, null, null, "2024-11-12T22:51:08Z", null, 0, 1, "090000648597b3e0"], ["IRS-2022-0014-0001", "IRS", "IRS-2022-0014", "Rev Proc 2023-18", "Other", null, "2023-03-10T05:00:00Z", 2023, 3, "2023-03-10T05:00:00Z", null, "2024-11-07T00:48:45Z", null, 1, 0, "090000648578cbbf"], ["IRS-2022-0030-0001", "IRS", "IRS-2022-0030", "Rev Proc. 2022-40", "Other", null, "2022-11-07T05:00:00Z", 2022, 11, "2022-11-07T05:00:00Z", "2023-03-01T04:59:59Z", "2024-11-07T00:44:28Z", null, 1, 0, "0900006485498354"], ["IRS-2021-0011-0001", "IRS", "IRS-2021-0011", "Rev. 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"2008-01-16T05:00:00Z", null, "2008-01-16T19:41:32Z", null, 0, 0, "090000648039c1ee"], ["IRS-2007-0147-0001", "IRS", "IRS-2007-0147", "Treatment of Certain Nuclear Decommissioning Funds", "Other", null, "2008-01-15T00:00:00Z", 2008, 1, null, null, "2014-01-17T21:42:21Z", null, 0, 1, "090000648039b4c4"], ["IRS-2007-0062-0028", "IRS", "IRS-2007-0062", "Payout with Respect to Type III Supporting Organizations", "Other", "NA", "2008-01-05T05:00:00Z", 2008, 1, "2008-01-05T05:00:00Z", null, "2014-01-17T20:41:16Z", null, 0, 0, "0900006480385a2f"], ["IRS-2006-0041-0005", "IRS", "IRS-2006-0041", "Allocation of Basis", "Other", "NA", "2008-01-05T05:00:00Z", 2008, 1, "2008-01-05T05:00:00Z", null, "2014-01-17T20:41:16Z", null, 0, 0, "0900006480385a26"], ["IRS-2007-0113-0010", "IRS", "IRS-2007-0113", "Arbitrage Guidance for Tax-Exempt Bonds", "Other", "NA", "2008-01-05T05:00:00Z", 2008, 1, "2008-01-05T05:00:00Z", null, "2008-01-08T12:42:09Z", null, 0, 0, "0900006480385a37"], ["IRS-2007-0145-0003", 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"2014-01-18T17:27:00Z", null, 0, 0, "09000064803717d2"], ["IRS-2007-0067-0013", "IRS", "IRS-2007-0067", "Medical and Accident Insurance Benefits under qualified plans", "Other", "NA", "2007-12-06T05:00:00Z", 2007, 12, "2007-12-06T05:00:00Z", null, "2014-01-18T17:26:59Z", null, 0, 0, "0900006480371182"], ["IRS-2007-0097-0010", "IRS", "IRS-2007-0097", "Benefit restrictions for underfunded pension plans", "Other", "NA", "2007-12-05T05:00:00Z", 2007, 12, "2007-12-05T05:00:00Z", null, "2014-01-18T17:26:58Z", null, 0, 0, "090000648037054e"], ["IRS-2007-0097-0009", "IRS", "IRS-2007-0097", "Benefit restrictions for underfunded pension plans", "Other", "NA", "2007-12-04T05:00:00Z", 2007, 12, "2007-12-04T05:00:00Z", null, "2014-01-18T17:26:56Z", null, 0, 0, "090000648036fe69"], ["IRS-2007-0068-0066", "IRS", "IRS-2007-0068", "New proposed Section 125 Cafteria Plan", "Other", "NA", "2007-12-04T05:00:00Z", 2007, 12, "2007-12-04T05:00:00Z", null, "2014-01-18T17:26:56Z", null, 0, 0, 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"2014-01-17T21:41:07Z", null, 0, 0, "0900006480369044"], ["IRS-2007-0039-0001", "IRS", "IRS-2007-0039", "Guidance on the Taxation of Certain Annuity Contracts", "Other", "NA", "2007-11-27T05:00:00Z", 2007, 11, "2007-11-27T05:00:00Z", null, "2014-01-18T17:26:55Z", null, 0, 0, "0900006480368cbc"], ["IRS-2007-0065-0002", "IRS", "IRS-2007-0065", "Disregarded entities; Employment and excise taxes", "Other", "NA", "2007-11-21T05:00:00Z", 2007, 11, "2007-11-21T05:00:00Z", null, "2007-11-21T14:28:51Z", null, 0, 0, "0900006480366e98"], ["IRS-2007-0105-0005", "IRS", "IRS-2007-0105", "Guidance under section 382 & built-in items under section 382(h)(6)", "Other", "NA", "2007-11-21T05:00:00Z", 2007, 11, "2007-11-21T05:00:00Z", null, "2014-01-17T20:37:17Z", null, 0, 0, "09000064803672fd"], ["IRS-2007-0048-0010", "IRS", "IRS-2007-0048", "Mortality Tables for Single Employer Pension Plans", "Other", "NA", "2007-11-21T05:00:00Z", 2007, 11, "2007-11-21T05:00:00Z", null, "2014-01-18T17:26:54Z", null, 0, 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