documents
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
This data as json, CSV (advanced)
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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 |
Advanced export
JSON shape: default, array, newline-delimited, object
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;