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Regulatory documents from Regulations.gov including rules, proposed rules, notices, and supporting materials.

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

comment_end_date
A FULL UTC INSTANT, not a calendar date, despite the column name: '2026-08-29T03:59:59Z' is 11:59:59 PM EASTERN on 2026-08-28. Federal comment periods close at 11:59:59 PM Eastern, so the UTC calendar date is ONE DAY LATER than the official deadline on every end-of-day close — 444,689 of the 444,690 populated rows (measured 2026-09-06). Convert to America/New_York before presenting a deadline, and compare with julianday(comment_end_date) > julianday('now'): a plain > datetime('now') is a TEXT comparison between two different formats and keeps already-closed dockets matching for up to ~20 hours. The sibling column on open_comments.documents WAS corrected to an Eastern calendar date (queue #498); this one is unchanged and still an instant — the two databases do not agree on grain. (queue #644)
comment_start_date
A FULL UTC INSTANT, not a calendar date, despite the column name — same grain as comment_end_date on this table. Convert to America/New_York before presenting it. (queue #644)

20 rows where agency_id = "IRS", document_type = "Other" and posted_year = 2008 sorted by posted_date descending

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posted_year 1

  • 2008 · 20 ✖

document_type 1

  • Other · 20 ✖

agency_id 1

  • IRS · 20 ✖
id agency_id docket_id title document_type subtype posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id
IRS-2007-0109-0004 IRS Regulations revising section 1.355-3 regarding the active trade or business requirement.  IRS-2007-0109 Regulations revising section 1.355-3 Other NA 2008-01-23T05:00:00Z 2008 1 2008-01-23T05:00:00Z   2014-01-18T17:25:39Z   0 0 09000064803a0fbd
IRS-2007-0119-0001 IRS Withholding Procedures Under Section 1441 for Certain Distributions to which Section 302 Applies (REG-140206-06) IRS-2007-0119 Withholding & Reporting Obligations under 1441 Other   2008-01-23T00:00:00Z 2008 1     2014-01-18T17:27:11Z   0 1 09000064803a10a3
IRS-2007-0113-0014 IRS Arbitrage Guidance For Tax-Exempt Bonds  IRS-2007-0113 Arbitrage Guidance for Tax- Exempt Bonds Other NA 2008-01-18T05:00:00Z 2008 1 2008-01-18T05:00:00Z   2008-01-18T20:16:29Z   0 0 090000648039db18
IRS-2007-0113-0013 IRS Arbitrage Guidance For Tax-Exempt Bonds  IRS-2007-0113 Arbitrage Guidance for Tax- Exempt Bonds Other NA 2008-01-18T05:00:00Z 2008 1 2008-01-18T05:00:00Z   2008-01-18T20:16:28Z   0 0 090000648039db13
IRS-2007-0113-0011 IRS Arbitrage Guidance For Tax-Exempt Bonds  IRS-2007-0113 Arbitrage Guidance for Tax- Exempt Bonds Other NA 2008-01-18T05:00:00Z 2008 1 2008-01-18T05:00:00Z   2008-01-18T20:10:41Z   0 0 090000648039daf9
IRS-2007-0113-0012 IRS Arbitrage Guidance For Tax-Exempt Bonds  IRS-2007-0113 Arbitrage Guidance for Tax- Exempt Bonds Other NA 2008-01-18T05:00:00Z 2008 1 2008-01-18T05:00:00Z   2008-01-18T20:16:28Z   0 0 090000648039db11
IRS-2007-0052-0008 IRS Employer Comparable Contributions to Health Savings Accounts (HSAs)  IRS-2007-0052 Employer Comparable Contributions to HSAs Other NA 2008-01-17T05:00:00Z 2008 1 2008-01-17T05:00:00Z   2014-01-17T21:44:16Z   0 0 090000648039d05f
IRS-2007-0145-0005 IRS Automatic Contribution Arrangements IRS-2007-0145 Automatic Contributions Arrangement Other NA 2008-01-16T05:00:00Z 2008 1 2008-01-16T05:00:00Z   2008-01-16T20:00:15Z   0 0 090000648039c22e
IRS-2007-0062-0029 IRS Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated IRS-2007-0062 Payout Requirements for Type III Supporting Organizations Other NA 2008-01-16T05:00:00Z 2008 1 2008-01-16T05:00:00Z   2014-01-17T21:41:10Z   0 0 090000648039bbfb
IRS-2007-0097-0012 IRS Benefit restrictions for underfunded pension plans  IRS-2007-0097 Benefit restrictions for underfunded pension plans Other NA 2008-01-16T05:00:00Z 2008 1 2008-01-16T05:00:00Z   2014-01-17T20:39:42Z   0 0 090000648039c087
IRS-2007-0072-0006 IRS Section 6011 Regulations IRS-2007-0072 Section 6011 Regulations Other NA 2008-01-16T05:00:00Z 2008 1 2008-01-16T05:00:00Z   2008-01-16T19:03:05Z   0 0 090000648039c161
IRS-2007-0112-0012 IRS PATENTED TRANSACTIONS IRS-2007-0112 PATENTED TRANSACTIONS Other NA 2008-01-16T05:00:00Z 2008 1 2008-01-16T05:00:00Z   2008-01-16T19:41:32Z   0 0 090000648039c1ee
IRS-2007-0147-0001 IRS Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 Treatment of Certain Nuclear Decommissioning Funds Other   2008-01-15T00:00:00Z 2008 1     2014-01-17T21:42:21Z   0 1 090000648039b4c4
IRS-2007-0062-0028 IRS Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated 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   2014-01-17T20:41:16Z   0 0 0900006480385a2f
IRS-2006-0041-0005 IRS Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts IRS-2006-0041 Allocation of Basis Other NA 2008-01-05T05:00:00Z 2008 1 2008-01-05T05:00:00Z   2014-01-17T20:41:16Z   0 0 0900006480385a26
IRS-2007-0113-0010 IRS Arbitrage Guidance For Tax-Exempt Bonds  IRS-2007-0113 Arbitrage Guidance for Tax-Exempt Bonds Other NA 2008-01-05T05:00:00Z 2008 1 2008-01-05T05:00:00Z   2008-01-08T12:42:09Z   0 0 0900006480385a37
IRS-2007-0145-0003 IRS Automatic Contribution Arrangements IRS-2007-0145 automatic contribution arrangements Other NA 2008-01-04T05:00:00Z 2008 1 2008-01-04T05:00:00Z   2008-01-08T12:42:10Z   0 0 09000064803855b6
IRS-2007-0020-0006 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified rule for loss on subsidiary stock: Request for an election Other NA 2008-01-04T05:00:00Z 2008 1 2008-01-04T05:00:00Z   2014-01-17T21:44:13Z   0 0 090000648038574f
IRS-2007-0112-0011 IRS PATENTED TRANSACTIONS IRS-2007-0112 Patented Transactions Other NA 2008-01-04T05:00:00Z 2008 1 2008-01-04T05:00:00Z   2008-01-08T12:42:09Z   0 0 09000064803854d8
IRS-2007-0113-0002 IRS Arbitrage Guidance For Tax-Exempt Bonds  IRS-2007-0113 Arbitrage Guidance for Tax-Exempt Bonds Other NA 2008-01-04T05:00:00Z 2008 1 2008-01-04T05:00:00Z   2008-01-08T12:42:09Z   0 0 090000648038560d

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CREATE TABLE documents (
    id TEXT PRIMARY KEY,
    agency_id TEXT,
    docket_id TEXT REFERENCES dockets(id),
    title TEXT,
    document_type TEXT,
    subtype TEXT,
    posted_date TEXT,
    posted_year INTEGER,
    posted_month INTEGER,
    comment_start_date TEXT,
    comment_end_date TEXT,
    last_modified TEXT,
    fr_doc_num TEXT,
    open_for_comment INTEGER,
    withdrawn INTEGER,
    object_id TEXT
);
CREATE INDEX idx_docs_agency ON documents(agency_id);
CREATE INDEX idx_docs_docket ON documents(docket_id);
CREATE INDEX idx_docs_date ON documents(posted_date);
CREATE INDEX idx_docs_year ON documents(posted_year);
CREATE INDEX idx_docs_type ON documents(document_type);
CREATE INDEX idx_docs_frnum ON documents(fr_doc_num);
CREATE INDEX idx_docs_comment_end ON documents(comment_end_date) WHERE comment_end_date IS NOT NULL AND withdrawn = 0;
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