{"database": "openregs", "table": "documents", "is_view": false, "human_description_en": "where agency_id = \"IRS\" and posted_year = 2013 sorted by posted_date descending", "rows": [["IRS-2014-0001-0001", "IRS", "IRS-2014-0001", "Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-12-31T05:00:00Z", 2013, 12, "2013-12-31T05:00:00Z", "2014-04-01T03:59:59Z", "2024-11-07T23:00:23Z", "2013-30845", 1, 0, "09000064814e431b"], ["IRS-2014-0001-0003", "IRS", "IRS-2014-0001", "Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies: Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986", "Rule", null, "2013-12-31T05:00:00Z", 2013, 12, "2013-12-31T05:00:00Z", null, "2014-01-17T21:40:32Z", "2013-30847", 0, 0, "09000064814e4153"], ["IRS-2014-0002-0001", "IRS", "IRS-2014-0002", "Taxation of U.S. Persons that Are Shareholders of Section 1291 Funds", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-12-31T05:00:00Z", 2013, 12, "2013-12-31T05:00:00Z", null, "2024-11-07T23:00:17Z", "2013-30844", 1, 0, "09000064814e41f0"], ["IRS-2013-0008-0076", "IRS", "IRS-2013-0008", "Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction", "Rule", null, "2013-12-26T05:00:00Z", 2013, 12, "2013-12-26T05:00:00Z", null, "2014-01-17T21:40:31Z", "2013-30740", 0, 0, "09000064814dcb5c"], ["IRS-2013-0008-0075", "IRS", "IRS-2013-0008", "Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction", "Rule", null, "2013-12-26T05:00:00Z", 2013, 12, "2013-12-26T05:00:00Z", null, "2014-01-17T21:40:31Z", "2013-30742", 0, 0, "09000064814dc9a8"], ["IRS-2013-0045-0001", "IRS", "IRS-2013-0045", "Amendments to Excepted Benefits", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-12-24T05:00:00Z", 2013, 12, "2013-12-24T05:00:00Z", null, "2024-11-07T23:00:28Z", "2013-30553", 1, 0, "09000064814d54c3"], ["IRS-2013-0041-0001", "IRS", "IRS-2013-0041", "Recourse Liabilities of a Partnership and Special Rules for Related Persons", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-12-16T05:00:00Z", 2013, 12, "2013-12-16T05:00:00Z", "2014-03-18T03:59:59Z", "2024-11-12T05:25:07Z", "2013-29420", 1, 0, "09000064814c1b65"], ["IRS-2013-0044-0001", "IRS", "IRS-2013-0044", "Credit for Increasing Research Activities: Intra-Group Gross Receipts; Public Hearing", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-12-13T05:00:00Z", 2013, 12, "2013-12-13T05:00:00Z", "2014-03-14T03:59:59Z", "2024-11-07T22:59:06Z", "2013-29539", 1, 0, "09000064814bcf40"], ["IRS-2010-0003-0009", "IRS", "IRS-2010-0003", "Section 3504 Agent Employment Tax Liability", "Rule", null, "2013-12-12T05:00:00Z", 2013, 12, "2013-12-12T05:00:00Z", null, "2014-01-17T21:40:28Z", "2013-29664", 0, 0, "09000064814b9f8b"], ["IRS-2013-0043-0001", "IRS", "IRS-2013-0043", "Partnerships; Start-up Expenditures: Organization and Syndication Fees", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-12-09T05:00:00Z", 2013, 12, "2013-12-09T05:00:00Z", "2014-03-11T03:59:59Z", "2024-11-07T22:59:55Z", "2013-29177", 1, 0, "09000064814b2623"], ["IRS-2013-0035-0002", "IRS", "IRS-2013-0035", "Dispositions of Tangible Depreciable Property: Hearing Cancellation", "Proposed Rule", null, "2013-12-06T05:00:00Z", 2013, 12, "2013-12-06T05:00:00Z", null, "2014-01-17T21:40:27Z", "2013-29175", 0, 0, "09000064814ad137"], ["IRS-2012-0002-0028", "IRS", "IRS-2012-0002", "Dividend Equivalents from Sources within the United States", "Rule", null, "2013-12-05T05:00:00Z", 2013, 12, "2013-12-05T05:00:00Z", null, "2014-01-17T21:40:27Z", "2013-28933", 0, 0, "09000064814a9f2b"], ["IRS-2012-0002-0027", "IRS", "IRS-2012-0002", "Dividend Equivalents from Sources within the United States", "Proposed Rule", null, "2013-12-05T05:00:00Z", 2013, 12, "2013-12-05T05:00:00Z", "2014-03-06T04:59:59Z", "2014-03-06T02:03:12Z", "2013-28932", 0, 0, "09000064814a9f2d"], ["IRS-2013-0026-0003", "IRS", "IRS-2013-0026", "User Fees for Processing Installment Agreements and Offers in Compromise", "Rule", null, "2013-12-02T05:00:00Z", 2013, 12, "2013-12-02T05:00:00Z", null, "2014-01-17T21:40:25Z", "2013-28863", 0, 0, "09000064814a205e"], ["IRS-2012-0049-0086", "IRS", "IRS-2012-0049", "Net Investment Income Tax", "Rule", null, "2013-12-02T05:00:00Z", 2013, 12, "2013-12-02T05:00:00Z", null, "2014-01-17T21:40:26Z", "2013-28410", 0, 0, "09000064814a20d8"], ["IRS-2013-0042-0001", "IRS", "IRS-2013-0042", "Net Investment Income Tax", "Proposed Rule", "Request for Comment", "2013-12-02T05:00:00Z", 2013, 12, "2013-12-02T05:00:00Z", "2014-03-04T04:59:59Z", "2024-11-12T05:23:31Z", "2013-28409", 1, 0, "09000064814a20d5"], ["IRS-2013-0038-0001", "IRS", "IRS-2013-0038", "Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-11-29T05:00:00Z", 2013, 11, "2013-11-29T05:00:00Z", "2014-02-28T04:59:59Z", "2015-11-20T22:01:48Z", "2013-28492", 0, 0, "090000648149f138"], ["IRS-2012-0048-0010", "IRS", "IRS-2012-0048", "Additional Medicare Tax", "Rule", null, "2013-11-29T05:00:00Z", 2013, 11, "2013-11-29T05:00:00Z", null, "2014-01-17T21:40:25Z", "2013-28411", 0, 0, "090000648149f38e"], ["IRS-2013-0039-0001", "IRS", "IRS-2013-0039", "Authority for Voluntary Withholding on Other Payments", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-11-29T05:00:00Z", 2013, 11, "2013-11-29T05:00:00Z", "2014-02-26T04:59:59Z", "2024-11-12T05:24:21Z", "2013-28529", 1, 0, "090000648149f1c4"], ["IRS-2013-0039-0002", "IRS", "IRS-2013-0039", "Authority for Voluntary Withholding on Other Payments", "Rule", null, "2013-11-29T05:00:00Z", 2013, 11, "2013-11-29T05:00:00Z", null, "2014-01-17T21:40:25Z", "2013-28526", 0, 0, "090000648149f0eb"], ["IRS-2013-0039-0003", "IRS", "IRS-2013-0039", "Health Insurance Providers Fee", "Rule", null, "2013-11-29T00:00:00Z", 2013, 11, null, null, "2014-01-24T13:31:14Z", null, 0, 1, "090000648149f2f3"], ["IRS-2013-0028-0002", "IRS", "IRS-2013-0028", "Debt That is a Position in Personal Property That is Part of a Straddle; Hearing Cancellation", "Proposed Rule", null, "2013-11-27T05:00:00Z", 2013, 11, "2013-11-27T05:00:00Z", null, "2014-01-17T21:40:25Z", "2013-28413", 0, 0, "090000648149c4dc"], ["IRS-2013-0040-0001", "IRS", "IRS-2013-0040", "Reporting of Mortgage Insurance Premiums", "Rule", "Final Rule", "2013-11-27T05:00:00Z", 2013, 11, "2013-11-27T05:00:00Z", null, "2022-02-18T16:50:50Z", "2013-28381", 0, 0, "090000648149c217"], ["IRS-2013-0021-0006", "IRS", "IRS-2013-0021", "Controlled Group Regulation Examples: Hearing Cancellation", "Proposed Rule", null, "2013-11-15T05:00:00Z", 2013, 11, "2013-11-15T05:00:00Z", null, "2014-01-17T21:40:22Z", "2013-27451", 0, 0, "0900006481481c31"], ["IRS-2013-0037-0001", "IRS", "IRS-2013-0037", "Treatment of Income from Indian Fishing Rights-Related Activity as Compensation", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-11-15T05:00:00Z", 2013, 11, "2013-11-15T05:00:00Z", "2014-02-14T04:59:59Z", "2024-11-12T05:24:35Z", "2013-27331", 1, 0, "090000648147fa67"], ["IRS-2009-0012-0011", "IRS", "IRS-2009-0012", "Reduction or Suspension of Safe Harbor Contributions", "Rule", null, "2013-11-15T05:00:00Z", 2013, 11, "2013-11-15T05:00:00Z", null, "2014-01-17T21:40:22Z", "2013-27452", 0, 0, "0900006481481dad"], ["IRS-2009-0008-0162", "IRS", "IRS-2009-0008", "Final Rules under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act: Technical Amendment to External Review for Multi-State Plan Program", "Rule", null, "2013-11-13T05:00:00Z", 2013, 11, "2013-11-13T05:00:00Z", null, "2014-01-17T21:40:21Z", "2013-27086", 0, 0, "090000648147a794"], ["IRS-2011-0020-0007", "IRS", "IRS-2011-0020", "Modifications of Certain Derivative Contracts", "Rule", null, "2013-11-06T05:00:00Z", 2013, 11, "2013-11-06T05:00:00Z", null, "2014-01-18T19:53:51Z", "2013-26575", 0, 0, "0900006481472552"], ["IRS-2013-0026-0002", "IRS", "IRS-2013-0026", "User Fees for Processing Installment Agreements and Offers in Compromise; Hearing Cancellation", "Proposed Rule", null, "2013-11-04T05:00:00Z", 2013, 11, "2013-11-04T05:00:00Z", null, "2014-01-18T19:53:50Z", "2013-26280", 0, 0, "090000648146f15d"], ["IRS-2013-0020-0006", "IRS", "IRS-2013-0020", "Mixed Straddles: Straddle-by-Straddle Identification; Correction", "Proposed Rule", null, "2013-10-29T04:00:00Z", 2013, 10, "2013-10-29T04:00:00Z", "2013-11-01T03:59:59Z", "2014-01-18T19:53:49Z", "2013-25360", 0, 0, "090000648146520f"], ["IRS-2013-0020-0005", "IRS", "IRS-2013-0020", "Mixed Straddles: Straddle-by-Straddle Identification; Correction", "Rule", null, "2013-10-29T04:00:00Z", 2013, 10, "2013-10-29T04:00:00Z", null, "2014-01-18T19:53:49Z", "2013-25361", 0, 0, "0900006481464c91"], ["IRS-2011-0043-0010", "IRS", "IRS-2011-0043", "Application of the Segregation Rules to Small Shareholders", "Rule", null, "2013-10-22T04:00:00Z", 2013, 10, "2013-10-22T04:00:00Z", null, "2014-01-18T19:53:48Z", "2013-24538", 0, 0, "09000064814588e4"], ["IRS-2011-0050-0005", "IRS", "IRS-2011-0050", "Use of Differential Income Stream as an Application of the Income Method, etc.; Correction", "Rule", null, "2013-10-22T04:00:00Z", 2013, 10, "2013-10-22T04:00:00Z", null, "2014-01-18T19:53:48Z", "2013-24537", 0, 0, "0900006481458846"], ["IRS-2013-0023-0004", "IRS", "IRS-2013-0023", "Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction", "Rule", null, "2013-09-26T04:00:00Z", 2013, 9, "2013-09-26T04:00:00Z", null, "2014-01-18T19:53:46Z", "2013-23411", 0, 0, "090000648143b8be"], ["IRS-2013-0023-0003", "IRS", "IRS-2013-0023", "Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction", "Proposed Rule", null, "2013-09-26T04:00:00Z", 2013, 9, "2013-09-26T04:00:00Z", null, "2014-01-18T19:53:46Z", "2013-23412", 0, 0, "090000648143b7f9"], ["IRS-2007-0114-0075", "IRS", "IRS-2007-0114", "Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property", "Rule", null, "2013-09-19T04:00:00Z", 2013, 9, "2013-09-19T04:00:00Z", null, "2014-03-07T02:03:59Z", "2013-21756", 0, 0, "090000648142b471"], ["IRS-2013-0035-0001", "IRS", "IRS-2013-0035", "Guidance Regarding Dispositions of Tangible Depreciable Property; Hearing and Partial Withdrawal", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-09-19T04:00:00Z", 2013, 9, "2013-09-19T04:00:00Z", "2013-11-19T04:59:59Z", "2024-11-11T20:48:32Z", "2013-21753", 1, 0, "090000648142b5ae"], ["IRS-2013-0034-0001", "IRS", "IRS-2013-0034", "Arbitrage Rebate Overpayments on Tax-Exempt Bonds", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-09-16T04:00:00Z", 2013, 9, "2013-09-16T04:00:00Z", "2013-12-17T04:59:59Z", "2024-11-11T20:48:35Z", "2013-21879", 1, 0, "0900006481425498"], ["IRS-2013-0033-0001", "IRS", "IRS-2013-0033", "Arbitrage Restrictions on Tax-Exempt Bonds", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-09-16T04:00:00Z", 2013, 9, "2013-09-16T04:00:00Z", "2013-12-17T04:59:59Z", "2024-11-11T20:48:35Z", "2013-21880", 1, 0, "0900006481425492"], ["IRS-2012-0009-0291", "IRS", "IRS-2012-0009", "Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction", "Rule", null, "2013-09-10T04:00:00Z", 2013, 9, "2013-09-10T04:00:00Z", null, "2014-01-18T17:22:58Z", "2013-22004", 0, 0, "09000064813ebd6e"], ["IRS-2013-0032-0001", "IRS", "IRS-2013-0032", "Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-09-09T04:00:00Z", 2013, 9, "2013-09-09T04:00:00Z", "2013-11-09T04:59:59Z", "2024-11-07T22:58:58Z", "2013-21783", 1, 0, "09000064813e560e"], ["IRS-2013-0031-0001", "IRS", "IRS-2013-0031", "Limitations on the Importation of Net Built-In Losses", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-09-09T04:00:00Z", 2013, 9, "2013-09-09T04:00:00Z", "2013-12-10T04:59:59Z", "2024-11-07T22:58:57Z", "2013-21662", 1, 0, "09000064813e5566"], ["IRS-2013-0030-0001", "IRS", "IRS-2013-0030", "Draft Guidance for Industry and Staff: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-09-09T04:00:00Z", 2013, 9, "2013-09-09T04:00:00Z", "2013-11-09T04:59:59Z", "2025-01-28T02:00:41Z", "2013-21791", 1, 0, "09000064813e54e4"], ["IRS-2011-0017-0003", "IRS", "IRS-2011-0017", "Income Taxes; Excise Taxes; Modifications", "Rule", null, "2013-09-06T04:00:00Z", 2013, 9, "2013-09-06T04:00:00Z", null, "2014-01-17T21:40:20Z", "2013-21752", 0, 0, "09000064813e0739"], ["IRS-2013-0027-0001", "IRS", "IRS-2013-0027", "Research Expenditures", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-09-06T04:00:00Z", 2013, 9, "2013-09-06T04:00:00Z", "2013-12-06T04:59:59Z", "2024-11-12T05:20:12Z", "2013-21737", 1, 0, "09000064813e092e"], ["IRS-2013-0028-0001", "IRS", "IRS-2013-0028", "Debt That Is a Position in Personal Property That Is Part of a Straddle", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-09-05T04:00:00Z", 2013, 9, "2013-09-05T04:00:00Z", "2013-11-05T04:59:59Z", "2024-11-07T22:56:32Z", "2013-21541", 1, 0, "09000064813dc5e4"], ["IRS-2013-0029-0001", "IRS", "IRS-2013-0029", "Debt That is a Position in Personal Property That is Part of a Straddle", "Rule", "Final Rule", "2013-09-05T04:00:00Z", 2013, 9, "2013-09-05T04:00:00Z", null, "2024-11-07T22:56:32Z", "2013-21540", 1, 0, "09000064813dc811"], ["IRS-2011-0018-0008", "IRS", "IRS-2011-0018", "Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit", "Rule", null, "2013-09-04T04:00:00Z", 2013, 9, "2013-09-04T04:00:00Z", null, "2014-01-18T17:22:58Z", "2013-21401", 0, 0, "09000064813d927b"], ["IRS-2007-0110-0001", "IRS", "IRS-2007-0110", "Limitations on Duplication of Net Built-in Losses", "Rule", null, "2013-09-03T04:00:00Z", 2013, 9, "2013-09-03T04:00:00Z", null, "2014-01-17T21:40:20Z", "2013-21330", 0, 0, "09000064813d6452"], ["IRS-2013-0026-0001", "IRS", "IRS-2013-0026", "User Fees for Processing Installment Agreements and Offers in Compromise", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-08-30T04:00:00Z", 2013, 8, "2013-08-30T04:00:00Z", "2013-10-01T03:59:59Z", "2024-11-07T22:54:14Z", "2013-21243", 1, 0, "09000064813d23fa"], ["IRS-2013-0019-0006", "IRS", "IRS-2013-0019", "Computation of, and Rules Relating to, Medical Loss Ratio; Hearing Cancellation", "Proposed Rule", null, "2013-08-30T04:00:00Z", 2013, 8, "2013-08-30T04:00:00Z", null, "2014-01-17T21:40:19Z", "2013-21246", 0, 0, "09000064813d246f"], ["IRS-2013-0025-0001", "IRS", "IRS-2013-0025", "Employee Retirement Benefit Plan Returns Required on Magnetic Media", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-08-30T04:00:00Z", 2013, 8, "2013-08-30T04:00:00Z", "2013-10-30T03:59:59Z", "2024-11-07T22:54:14Z", "2013-21159", 1, 0, "09000064813d2331"], ["IRS-2013-0008-0074", "IRS", "IRS-2013-0008", "Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage", "Rule", null, "2013-08-30T04:00:00Z", 2013, 8, "2013-08-30T04:00:00Z", null, "2014-01-17T21:40:19Z", "2013-21157", 0, 0, "09000064813d2469"], ["IRS-2008-0093-0008", "IRS", "IRS-2008-0093", "Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction", "Rule", null, "2013-08-28T04:00:00Z", 2013, 8, "2013-08-28T04:00:00Z", null, "2014-01-17T21:40:19Z", "2013-20495", 0, 0, "09000064813c995f"], ["IRS-2008-0093-0007", "IRS", "IRS-2008-0093", "Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction", "Rule", null, "2013-08-28T04:00:00Z", 2013, 8, "2013-08-28T04:00:00Z", null, "2014-01-17T21:40:19Z", "2013-20491", 0, 0, "09000064813c986d"], ["IRS-2011-0050-0004", "IRS", "IRS-2011-0050", "Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method", "Rule", null, "2013-08-27T04:00:00Z", 2013, 8, "2013-08-27T04:00:00Z", null, "2014-01-18T17:22:57Z", "2013-20786", 0, 0, "09000064813c6824"], ["IRS-2010-0028-0003", "IRS", "IRS-2010-0028", "Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities", "Rule", null, "2013-08-27T04:00:00Z", 2013, 8, "2013-08-27T04:00:00Z", null, "2014-01-18T17:22:57Z", "2013-21006", 0, 0, "09000064813c691a"], ["IRS-2013-0024-0001", "IRS", "IRS-2013-0024", "Tax Credit for Employee Health Insurance Expenses of Small Employers", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-08-26T04:00:00Z", 2013, 8, "2013-08-26T04:00:00Z", "2013-11-26T04:59:59Z", "2025-11-11T10:00:07Z", "2013-20769", 1, 0, "09000064813c3a5e"], ["IRS-2013-0023-0002", "IRS", "IRS-2013-0023", "Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return", "Rule", null, "2013-08-15T04:00:00Z", 2013, 8, "2013-08-15T04:00:00Z", null, "2014-01-17T21:40:18Z", "2013-19931", 0, 0, "09000064813b38bc"], ["IRS-2013-0023-0001", "IRS", "IRS-2013-0023", "Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-08-15T04:00:00Z", 2013, 8, "2013-08-15T04:00:00Z", "2013-11-14T04:59:59Z", "2024-11-07T22:54:08Z", "2013-19930", 1, 0, "09000064813b38ba"], ["IRS-2010-0024-0007", "IRS", "IRS-2010-0024", "Application of Section 108(i) to Partnerships and S Corporations; Correction", "Rule", null, "2013-08-14T04:00:00Z", 2013, 8, "2013-08-14T04:00:00Z", null, "2014-01-18T17:22:56Z", "2013-19680", 0, 0, "09000064813b1426"], ["IRS-2012-0020-0008", "IRS", "IRS-2012-0020", "Health Insurance Affordability Programs: Disclosure of Return Information", "Rule", null, "2013-08-14T04:00:00Z", 2013, 8, "2013-08-14T04:00:00Z", null, "2014-01-18T17:22:56Z", "2013-19728", 0, 0, "09000064813b1746"], ["IRS-2010-0024-0008", "IRS", "IRS-2010-0024", "Application of Section 108(i) to Partnerships and S Corporations; Correction", "Rule", null, "2013-08-14T04:00:00Z", 2013, 8, "2013-08-14T04:00:00Z", null, "2014-01-18T17:22:56Z", "2013-19682", 0, 0, "09000064813b1463"], ["IRS-2013-0022-0001", "IRS", "IRS-2013-0022", "Relief from Joint and Several Liability", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-08-13T04:00:00Z", 2013, 8, "2013-08-13T04:00:00Z", "2013-11-13T04:59:59Z", "2025-12-16T10:00:23Z", "2013-19502", 1, 0, "09000064813af146"], ["IRS-2010-0025-0009", "IRS", "IRS-2010-0025", "Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction", "Rule", null, "2013-08-09T04:00:00Z", 2013, 8, "2013-08-09T04:00:00Z", null, "2014-01-18T17:22:55Z", "2013-19227", 0, 0, "09000064813a8758"], ["IRS-2010-0025-0008", "IRS", "IRS-2010-0025", "Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction", "Rule", null, "2013-08-09T04:00:00Z", 2013, 8, "2013-08-09T04:00:00Z", null, "2014-01-17T21:40:18Z", "2013-19225", 0, 0, "09000064813a84ac"], ["IRS-2013-0020-0001", "IRS", "IRS-2013-0020", "Mixed Straddles; Straddle-by-Straddle Identification", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-08-02T04:00:00Z", 2013, 8, "2013-08-02T04:00:00Z", "2013-11-01T03:59:59Z", "2024-11-07T22:55:18Z", "2013-18701", 1, 0, "090000648138c821"], ["IRS-2012-0014-0004", "IRS", "IRS-2012-0014", "Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts", "Rule", null, "2013-08-02T04:00:00Z", 2013, 8, "2013-08-02T04:00:00Z", null, "2014-01-17T21:40:17Z", "2013-18695", 0, 0, "090000648138c7ea"], ["IRS-2013-0020-0002", "IRS", "IRS-2013-0020", "Mixed Straddles; Straddle-by-Straddle Identification", "Rule", null, "2013-08-02T04:00:00Z", 2013, 8, "2013-08-02T04:00:00Z", null, "2014-01-17T21:40:17Z", "2013-18702", 0, 0, "090000648138c869"], ["IRS-2013-0021-0001", "IRS", "IRS-2013-0021", "Controlled Group Regulation Examples", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-08-02T04:00:00Z", 2013, 8, "2013-08-02T04:00:00Z", "2013-11-01T03:59:59Z", "2024-11-07T22:55:18Z", "2013-18717", 1, 0, "090000648138c823"], ["IRS-2012-0037-0003", "IRS", "IRS-2012-0037", "Reimbursed Entertainment Expenses", "Rule", null, "2013-08-01T04:00:00Z", 2013, 8, "2013-08-01T04:00:00Z", null, "2014-01-17T20:41:02Z", "2013-18559", 0, 0, "090000648138a1c0"], ["IRS-2010-0024-0006", "IRS", "IRS-2010-0024", "Application of Section 108(i) to Partnerships and S Corporations", "Rule", null, "2013-07-03T04:00:00Z", 2013, 7, "2013-07-03T04:00:00Z", null, "2014-01-17T21:40:14Z", "2013-15885", 0, 0, "0900006481354983"], ["IRS-2010-0025-0007", "IRS", "IRS-2010-0025", "Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions", "Rule", null, "2013-07-03T04:00:00Z", 2013, 7, "2013-07-03T04:00:00Z", null, "2014-01-17T21:40:14Z", "2013-15881", 0, 0, "0900006481354c49"], ["IRS-2013-0009-0001", "IRS", "IRS-2013-0009", "Information Reporting for Affordable Insurance Exchanges", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-07-02T04:00:00Z", 2013, 7, "2013-07-02T04:00:00Z", "2013-09-04T03:59:59Z", "2024-11-12T05:19:07Z", "2013-15943", 1, 0, "0900006481351614"], ["IRS-2010-0017-1016", "IRS", "IRS-2010-0017", "Coverage of Certain Preventive Services Under the Affordable Care Act", "Rule", null, "2013-07-02T04:00:00Z", 2013, 7, "2013-07-02T04:00:00Z", null, "2014-01-17T21:40:13Z", "2013-15866", 0, 0, "09000064813515de"], ["IRS-2013-0012-0003", "IRS", "IRS-2013-0012", "American Jobs Creation Act: Failure to Maintain List of Advisees with Respect to Reportable Transactions; Hearing Cancellation", "Proposed Rule", null, "2013-06-28T04:00:00Z", 2013, 6, "2013-06-28T04:00:00Z", null, "2014-01-17T21:40:13Z", "2013-15471", 0, 0, "0900006481348a09"], ["IRS-2013-0010-0004", "IRS", "IRS-2013-0010", "Noncompensatory Partnership Options: Correction", "Rule", null, "2013-06-13T04:00:00Z", 2013, 6, "2013-06-13T04:00:00Z", null, "2014-01-18T19:53:42Z", "2013-14018", 0, 0, "090000648131ce17"], ["IRS-2010-0013-0105", "IRS", "IRS-2010-0013", "Indoor Tanning Services; Excise Taxes", "Rule", null, "2013-06-11T04:00:00Z", 2013, 6, "2013-06-11T04:00:00Z", "2013-10-10T03:59:59Z", "2014-01-18T19:53:42Z", "2013-13876", 0, 0, "09000064813188d1"], ["IRS-2012-0047-0003", "IRS", "IRS-2012-0047", "Incentives for Nondiscriminatory Wellness Programs in Group Health Plans", "Rule", null, "2013-06-03T04:00:00Z", 2013, 6, "2013-06-03T04:00:00Z", null, "2014-01-18T19:53:41Z", "2013-12916", 0, 0, "0900006481307237"], ["IRS-2013-0016-0007", "IRS", "IRS-2013-0016", "Patient Protection and Affordable Care Act: Community Health Needs Assessments for Charitable Hospitals; Correction", "Proposed Rule", null, "2013-05-24T04:00:00Z", 2013, 5, "2013-05-24T04:00:00Z", null, "2014-01-18T19:53:41Z", "C1-2013-12013", 0, 0, "09000064812f7f34"], ["IRS-2013-0016-0006", "IRS", "IRS-2013-0016", "Patient Protection and Affordable Care Act: Community Health Needs Assessments for Charitable Hospitals; Correction", "Rule", null, "2013-05-21T04:00:00Z", 2013, 5, "2013-05-21T04:00:00Z", null, "2014-01-18T17:22:51Z", "2013-12013", 0, 0, "09000064812efbfa"], ["IRS-2011-0044-0033", "IRS", "IRS-2011-0044", "Regulations Enabling Elections for Certain Transactions under Section 336(e)", "Rule", null, "2013-05-15T04:00:00Z", 2013, 5, "2013-05-15T04:00:00Z", null, "2014-01-17T21:40:13Z", "2013-11522", 0, 0, "09000064812e5646"], ["IRS-2013-0019-0001", "IRS", "IRS-2013-0019", "Computation of, and Rules Relating to, Medical Loss Ratio", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-05-13T04:00:00Z", 2013, 5, "2013-05-13T04:00:00Z", "2013-08-13T03:59:59Z", "2024-11-12T05:16:47Z", "2013-11297", 1, 0, "09000064812e018e"], ["IRS-2011-0006-0004", "IRS", "IRS-2011-0006", "Disclosure of Returns and Return Information to Designee of Taxpayer", "Rule", null, "2013-05-07T04:00:00Z", 2013, 5, "2013-05-07T04:00:00Z", null, "2014-01-18T19:53:39Z", "2013-10738", 0, 0, "09000064812bda39"], ["IRS-2012-0011-0005", "IRS", "IRS-2012-0011", "Updating of Employer Identification Numbers", "Rule", null, "2013-05-06T04:00:00Z", 2013, 5, "2013-05-06T04:00:00Z", null, "2014-01-17T21:40:12Z", "2013-10515", 0, 0, "09000064812bb03d"], ["IRS-2013-0018-0001", "IRS", "IRS-2013-0018", "Health Insurance Premium Tax Credit: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-05-03T04:00:00Z", 2013, 5, "2013-05-03T04:00:00Z", "2013-07-03T03:59:59Z", "2024-11-11T20:45:55Z", "2013-10463", 1, 0, "09000064812b3e77"], ["IRS-2008-0092-0006", "IRS", "IRS-2008-0092", "Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions; Correction", "Rule", null, "2013-04-19T04:00:00Z", 2013, 4, "2013-04-19T04:00:00Z", null, "2014-01-18T17:22:49Z", "2013-09177", 0, 0, "090000648129c0b8"], ["IRS-2013-0017-0001", "IRS", "IRS-2013-0017", "Reporting for Premium", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-04-18T04:00:00Z", 2013, 4, "2013-04-18T04:00:00Z", "2013-07-18T03:59:59Z", "2024-11-11T20:44:34Z", "2013-09084", 1, 0, "0900006481299ae3"], ["IRS-2013-0017-0002", "IRS", "IRS-2013-0017", "Basis Reporting: Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium", "Rule", null, "2013-04-18T04:00:00Z", 2013, 4, "2013-04-18T04:00:00Z", null, "2014-01-18T17:22:49Z", "2013-09085", 0, 0, "0900006481299b77"], ["IRS-2013-0016-0001", "IRS", "IRS-2013-0016", "Community Health Needs Assessments for Charitable Hospitals", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-04-05T04:00:00Z", 2013, 4, "2013-04-05T04:00:00Z", "2013-07-06T03:59:59Z", "2024-11-11T20:46:59Z", "2013-07959", 1, 0, "090000648126da98"], ["IRS-2013-0015-0001", "IRS", "IRS-2013-0015", "500,000 Dollar Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2013-04-02T04:00:00Z", 2013, 4, "2013-04-02T04:00:00Z", "2013-07-02T03:59:59Z", "2022-02-18T15:46:07Z", "2013-07533", 0, 0, "090000648125902e"], ["IRS-2013-0010-0003", "IRS", "IRS-2013-0010", "Noncompensatory Partnership Options", "Rule", null, "2013-03-29T04:00:00Z", 2013, 3, "2013-03-29T04:00:00Z", null, "2014-01-17T21:39:47Z", "C1-2013-02259", 0, 0, "090000648124f1e8"], ["IRS-2013-0008-0016", "IRS", "IRS-2013-0008", "Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage", "Proposed Rule", null, "2013-03-29T04:00:00Z", 2013, 3, "2013-03-29T04:00:00Z", null, "2014-01-17T21:39:47Z", "C1-2013-02141", 0, 0, "090000648124f1b2"], ["IRS-2008-0009-0011", "IRS", "IRS-2008-0009", "Employment Taxes and Collection of Income Tax at Source; CFR Correction", "Rule", null, "2013-03-29T04:00:00Z", 2013, 3, "2013-03-29T04:00:00Z", null, "2014-01-17T21:39:47Z", "2013-07509", 0, 0, "090000648124f121"], ["IRS-2007-0020-0014", "IRS", "IRS-2007-0020", "Unified Rule for Loss on Subsidiary Stock; CFR Correction", "Rule", null, "2013-03-26T04:00:00Z", 2013, 3, "2013-03-26T04:00:00Z", null, "2014-01-18T17:22:06Z", "2013-07100", 0, 0, "090000648124532f"], ["IRS-2009-0015-0007", "IRS", "IRS-2009-0015", "Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense; CFR Correction", "Rule", null, "2013-03-26T04:00:00Z", 2013, 3, "2013-03-26T04:00:00Z", null, "2014-01-18T17:22:06Z", "2013-07104", 0, 0, "09000064812455c3"], ["IRS-2007-0046-0026", "IRS", "IRS-2007-0046", "Section 482: Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; CFR Correction", "Rule", null, "2013-03-26T04:00:00Z", 2013, 3, "2013-03-26T04:00:00Z", null, "2014-01-18T17:22:06Z", "2013-07103", 0, 0, "0900006481245436"], ["IRS-2008-0023-0005", "IRS", "IRS-2008-0023", "Treatment of Overall Foreign and Domestic Losses; CFR Correction", "Rule", null, "2013-03-26T04:00:00Z", 2013, 3, "2013-03-26T04:00:00Z", null, "2014-01-18T17:22:06Z", "2013-07111", 0, 0, "09000064812454e8"], ["IRS-2007-0020-0015", "IRS", "IRS-2007-0020", "Unified Rule for Loss on Subsidiary Stock; CFR Correction", "Rule", null, "2013-03-26T04:00:00Z", 2013, 3, "2013-03-26T04:00:00Z", null, "2014-01-18T17:22:06Z", "2013-07095", 0, 0, "0900006481245331"], ["IRS-2013-0010-0002", "IRS", "IRS-2013-0010", "Noncompensatory Partnership Options; Correction", "Rule", null, "2013-03-25T04:00:00Z", 2013, 3, "2013-03-25T04:00:00Z", null, "2014-01-17T21:39:46Z", "2013-06703", 0, 0, "090000648124172d"]], "truncated": false, "filtered_table_rows_count": 139, "expanded_columns": [], "expandable_columns": [[{"column": "docket_id", "other_table": "dockets", "other_column": "id"}, "title"]], "columns": ["id", "agency_id", "docket_id", "title", "document_type", "subtype", "posted_date", "posted_year", "posted_month", "comment_start_date", "comment_end_date", "last_modified", "fr_doc_num", "open_for_comment", "withdrawn", "object_id"], "primary_keys": ["id"], "units": {}, "query": {"sql": "select id, agency_id, docket_id, title, document_type, subtype, posted_date, posted_year, posted_month, comment_start_date, comment_end_date, last_modified, fr_doc_num, open_for_comment, withdrawn, object_id from documents where \"agency_id\" = :p0 and \"posted_year\" = :p1 order by posted_date desc limit 101", "params": {"p0": "IRS", "p1": "2013"}}, "facet_results": {"agency_id": {"name": "agency_id", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&posted_year=2013", "results": [{"value": "IRS", "label": "IRS", "count": 139, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?posted_year=2013", "selected": true}], "truncated": false}, "document_type": {"name": "document_type", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&posted_year=2013", "results": [{"value": "Rule", "label": "Rule", "count": 70, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&document_type=Rule", "selected": false}, {"value": "Proposed Rule", "label": "Proposed Rule", "count": 67, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&document_type=Proposed+Rule", "selected": false}, {"value": "Other", "label": "Other", "count": 2, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&document_type=Other", "selected": false}], "truncated": false}, "posted_year": {"name": "posted_year", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&posted_year=2013", "results": [{"value": 2013, "label": 2013, "count": 139, "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS", "selected": true}], "truncated": false}}, "suggested_facets": [{"name": "subtype", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_facet=subtype"}, {"name": "posted_month", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_facet=posted_month"}, {"name": "open_for_comment", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_facet=open_for_comment"}, {"name": "withdrawn", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_facet=withdrawn"}, {"name": "posted_date", "type": "date", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_facet_date=posted_date"}, {"name": "comment_start_date", "type": "date", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_facet_date=comment_start_date"}, {"name": "comment_end_date", "type": "date", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_facet_date=comment_end_date"}, {"name": "last_modified", "type": "date", "toggle_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_facet_date=last_modified"}], "next": "2013-03-25T04~3A00~3A00Z,IRS-2013-0010-0002", "next_url": "https://regs.datadawn.org/openregs/documents.json?agency_id=IRS&posted_year=2013&_next=2013-03-25T04~3A00~3A00Z%2CIRS-2013-0010-0002&_sort_desc=posted_date", "private": false, "allow_execute_sql": true, "query_ms": 1574.3369760457426, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}