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

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139 rows where agency_id = "IRS" and posted_year = 2013 sorted by posted_date descending

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document_type 3

  • Rule 70
  • Proposed Rule 67
  • Other 2

posted_year 1

  • 2013 · 139 ✖

agency_id 1

  • IRS · 139 ✖
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2014-0001-0001 IRS Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (REG-140974-11) 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 Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies (REG-140974-11) 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   2013-12-31T05:00:00Z 2013 12 2013-12-31T05:00:00Z   2014-01-17T21:40:32Z 2013-30847 0 0 09000064814e4153
IRS-2014-0002-0001 IRS Taxation of U.S. Persons that Are Shareholders of Section 1291 Funds 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   2024-11-07T23:00:17Z 2013-30844 1 0 09000064814e41f0
IRS-2013-0008-0076 IRS Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage IRS-2013-0008 Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction Rule   2013-12-26T05:00:00Z 2013 12 2013-12-26T05:00:00Z   2014-01-17T21:40:31Z 2013-30740 0 0 09000064814dcb5c
IRS-2013-0008-0075 IRS Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage IRS-2013-0008 Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction Rule   2013-12-26T05:00:00Z 2013 12 2013-12-26T05:00:00Z   2014-01-17T21:40:31Z 2013-30742 0 0 09000064814dc9a8
IRS-2013-0045-0001 IRS Amendments to Excepted Benefits 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   2024-11-07T23:00:28Z 2013-30553 1 0 09000064814d54c3
IRS-2013-0041-0001 IRS Section 752 and Related Party Rules 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 Credit for Increasing Research Activities: Intra-Group Gross Receipts; (REG-159420-04) 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 Section 3504 Agent Employment Tax Liability IRS-2010-0003 Section 3504 Agent Employment Tax Liability Rule   2013-12-12T05:00:00Z 2013 12 2013-12-12T05:00:00Z   2014-01-17T21:40:28Z 2013-29664 0 0 09000064814b9f8b
IRS-2013-0043-0001 IRS Partnerships; Start-up Expenditures: Organization and Syndication Fees 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 Guidance Regarding Dispositions of Tangible Depreciable Property IRS-2013-0035 Dispositions of Tangible Depreciable Property: Hearing Cancellation Proposed Rule   2013-12-06T05:00:00Z 2013 12 2013-12-06T05:00:00Z   2014-01-17T21:40:27Z 2013-29175 0 0 09000064814ad137
IRS-2012-0002-0028 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources within the United States Rule   2013-12-05T05:00:00Z 2013 12 2013-12-05T05:00:00Z   2014-01-17T21:40:27Z 2013-28933 0 0 09000064814a9f2b
IRS-2012-0002-0027 IRS Dividend Equivalents from Sources within the United States IRS-2012-0002 Dividend Equivalents from Sources within the United States Proposed Rule   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 User Fees for Processing Installment Agreements and Offers in Compromise IRS-2013-0026 User Fees for Processing Installment Agreements and Offers in Compromise Rule   2013-12-02T05:00:00Z 2013 12 2013-12-02T05:00:00Z   2014-01-17T21:40:25Z 2013-28863 0 0 09000064814a205e
IRS-2012-0049-0086 IRS Net Investment Income Tax IRS-2012-0049 Net Investment Income Tax Rule   2013-12-02T05:00:00Z 2013 12 2013-12-02T05:00:00Z   2014-01-17T21:40:26Z 2013-28410 0 0 09000064814a20d8
IRS-2013-0042-0001 IRS Net Investment Income Tax 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 Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities (REG-134417-13) 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 Rules Relating to Additional Medicare Tax IRS-2012-0048 Additional Medicare Tax Rule   2013-11-29T05:00:00Z 2013 11 2013-11-29T05:00:00Z   2014-01-17T21:40:25Z 2013-28411 0 0 090000648149f38e
IRS-2013-0039-0001 IRS Authority for Voluntary Withholding on Other Payments 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 Authority for Voluntary Withholding on Other Payments IRS-2013-0039 Authority for Voluntary Withholding on Other Payments Rule   2013-11-29T05:00:00Z 2013 11 2013-11-29T05:00:00Z   2014-01-17T21:40:25Z 2013-28526 0 0 090000648149f0eb
IRS-2013-0039-0003 IRS Authority for Voluntary Withholding on Other Payments IRS-2013-0039 Health Insurance Providers Fee Rule   2013-11-29T00:00:00Z 2013 11     2014-01-24T13:31:14Z   0 1 090000648149f2f3
IRS-2013-0028-0002 IRS Debt That Is a Position in Personal Property That Is Part of a Straddle IRS-2013-0028 Debt That is a Position in Personal Property That is Part of a Straddle; Hearing Cancellation Proposed Rule   2013-11-27T05:00:00Z 2013 11 2013-11-27T05:00:00Z   2014-01-17T21:40:25Z 2013-28413 0 0 090000648149c4dc
IRS-2013-0040-0001 IRS Reporting of Mortgage Insurance Premiums IRS-2013-0040 Reporting of Mortgage Insurance Premiums Rule Final Rule 2013-11-27T05:00:00Z 2013 11 2013-11-27T05:00:00Z   2022-02-18T16:50:50Z 2013-28381 0 0 090000648149c217
IRS-2013-0021-0006 IRS Controlled Group Regulation Examples IRS-2013-0021 Controlled Group Regulation Examples: Hearing Cancellation Proposed Rule   2013-11-15T05:00:00Z 2013 11 2013-11-15T05:00:00Z   2014-01-17T21:40:22Z 2013-27451 0 0 0900006481481c31
IRS-2013-0037-0001 IRS Treatment of Income from Indian Fishing Rights-Related Activity as Compensation 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 Suspension or Reduction of Safe Harbor Nonelective Contributions IRS-2009-0012 Reduction or Suspension of Safe Harbor Contributions Rule   2013-11-15T05:00:00Z 2013 11 2013-11-15T05:00:00Z   2014-01-17T21:40:22Z 2013-27452 0 0 0900006481481dad
IRS-2009-0008-0162 IRS Request for Information for Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 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   2013-11-13T05:00:00Z 2013 11 2013-11-13T05:00:00Z   2014-01-17T21:40:21Z 2013-27086 0 0 090000648147a794
IRS-2011-0020-0007 IRS Modifications of certain derivatives IRS-2011-0020 Modifications of Certain Derivative Contracts Rule   2013-11-06T05:00:00Z 2013 11 2013-11-06T05:00:00Z   2014-01-18T19:53:51Z 2013-26575 0 0 0900006481472552
IRS-2013-0026-0002 IRS User Fees for Processing Installment Agreements and Offers in Compromise IRS-2013-0026 User Fees for Processing Installment Agreements and Offers in Compromise; Hearing Cancellation Proposed Rule   2013-11-04T05:00:00Z 2013 11 2013-11-04T05:00:00Z   2014-01-18T19:53:50Z 2013-26280 0 0 090000648146f15d
IRS-2013-0020-0006 IRS Mixed Straddles; Straddle-by-Straddle Identification IRS-2013-0020 Mixed Straddles: Straddle-by-Straddle Identification; Correction Proposed Rule   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 Mixed Straddles; Straddle-by-Straddle Identification IRS-2013-0020 Mixed Straddles: Straddle-by-Straddle Identification; Correction Rule   2013-10-29T04:00:00Z 2013 10 2013-10-29T04:00:00Z   2014-01-18T19:53:49Z 2013-25361 0 0 0900006481464c91
IRS-2011-0043-0010 IRS Application of the Segregation Rules to Small Shareholders IRS-2011-0043 Application of the Segregation Rules to Small Shareholders Rule   2013-10-22T04:00:00Z 2013 10 2013-10-22T04:00:00Z   2014-01-18T19:53:48Z 2013-24538 0 0 09000064814588e4
IRS-2011-0050-0005 IRS Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method IRS-2011-0050 Use of Differential Income Stream as an Application of the Income Method, etc.; Correction Rule   2013-10-22T04:00:00Z 2013 10 2013-10-22T04:00:00Z   2014-01-18T19:53:48Z 2013-24537 0 0 0900006481458846
IRS-2013-0023-0004 IRS Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return IRS-2013-0023 Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction Rule   2013-09-26T04:00:00Z 2013 9 2013-09-26T04:00:00Z   2014-01-18T19:53:46Z 2013-23411 0 0 090000648143b8be
IRS-2013-0023-0003 IRS Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return IRS-2013-0023 Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction Proposed Rule   2013-09-26T04:00:00Z 2013 9 2013-09-26T04:00:00Z   2014-01-18T19:53:46Z 2013-23412 0 0 090000648143b7f9
IRS-2007-0114-0075 IRS Guidance Regarding Deduction & Capitalization of Expenditures Related to Tangible Property IRS-2007-0114 Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property Rule   2013-09-19T04:00:00Z 2013 9 2013-09-19T04:00:00Z   2014-03-07T02:03:59Z 2013-21756 0 0 090000648142b471
IRS-2013-0035-0001 IRS Guidance Regarding Dispositions of Tangible Depreciable Property 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 Arbitrage Rebate Overpayments on Tax-Exempt Bonds 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 Arbitrage Restrictions on Tax-Exempt Bonds 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 Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments, etc. IRS-2012-0009 Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction Rule   2013-09-10T04:00:00Z 2013 9 2013-09-10T04:00:00Z   2014-01-18T17:22:58Z 2013-22004 0 0 09000064813ebd6e
IRS-2013-0032-0001 IRS Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage 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 Limitations on the Importation of Net Built-In Losses 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 Draft Guidance for Industry and Staff: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans 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 Modification of Regulations under Dodd-Frank Wall Street Reform and Consumer Protection Act IRS-2011-0017 Income Taxes; Excise Taxes; Modifications Rule   2013-09-06T04:00:00Z 2013 9 2013-09-06T04:00:00Z   2014-01-17T21:40:20Z 2013-21752 0 0 09000064813e0739
IRS-2013-0027-0001 IRS Research Expenditures 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 Debt That Is a Position in Personal Property That Is Part of a Straddle 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 Debt That is a Position in Personal Property That is Part of a Straddle 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   2024-11-07T22:56:32Z 2013-21540 1 0 09000064813dc811
IRS-2011-0018-0008 IRS Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit IRS-2011-0018 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit Rule   2013-09-04T04:00:00Z 2013 9 2013-09-04T04:00:00Z   2014-01-18T17:22:58Z 2013-21401 0 0 09000064813d927b
IRS-2007-0110-0001 IRS Limitations on Duplication of Net Built-in Losses IRS-2007-0110 Limitations on Duplication of Net Built-in Losses Rule   2013-09-03T04:00:00Z 2013 9 2013-09-03T04:00:00Z   2014-01-17T21:40:20Z 2013-21330 0 0 09000064813d6452
IRS-2013-0026-0001 IRS User Fees for Processing Installment Agreements and Offers in Compromise 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 Computation of, and Rules Relating to, Medical Loss Ratio IRS-2013-0019 Computation of, and Rules Relating to, Medical Loss Ratio; Hearing Cancellation Proposed Rule   2013-08-30T04:00:00Z 2013 8 2013-08-30T04:00:00Z   2014-01-17T21:40:19Z 2013-21246 0 0 09000064813d246f
IRS-2013-0025-0001 IRS Employee Retirement Benefit Plan Returns Required on Magnetic Media 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 Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage IRS-2013-0008 Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage Rule   2013-08-30T04:00:00Z 2013 8 2013-08-30T04:00:00Z   2014-01-17T21:40:19Z 2013-21157 0 0 09000064813d2469
IRS-2008-0093-0008 IRS Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction Rule   2013-08-28T04:00:00Z 2013 8 2013-08-28T04:00:00Z   2014-01-17T21:40:19Z 2013-20495 0 0 09000064813c995f
IRS-2008-0093-0007 IRS Regulations Enabling Elections for Certain Transactions Under Section 336(e) IRS-2008-0093 Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction Rule   2013-08-28T04:00:00Z 2013 8 2013-08-28T04:00:00Z   2014-01-17T21:40:19Z 2013-20491 0 0 09000064813c986d
IRS-2011-0050-0004 IRS Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method 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   2013-08-27T04:00:00Z 2013 8 2013-08-27T04:00:00Z   2014-01-18T17:22:57Z 2013-20786 0 0 09000064813c6824
IRS-2010-0028-0003 IRS Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities 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   2013-08-27T04:00:00Z 2013 8 2013-08-27T04:00:00Z   2014-01-18T17:22:57Z 2013-21006 0 0 09000064813c691a
IRS-2013-0024-0001 IRS Tax Credit for Employee Health Insurance Expenses of Small Employers 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 Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return IRS-2013-0023 Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Rule   2013-08-15T04:00:00Z 2013 8 2013-08-15T04:00:00Z   2014-01-17T21:40:18Z 2013-19931 0 0 09000064813b38bc
IRS-2013-0023-0001 IRS Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return 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 APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 Application of Section 108(i) to Partnerships and S Corporations; Correction Rule   2013-08-14T04:00:00Z 2013 8 2013-08-14T04:00:00Z   2014-01-18T17:22:56Z 2013-19680 0 0 09000064813b1426
IRS-2012-0020-0008 IRS Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs IRS-2012-0020 Health Insurance Affordability Programs: Disclosure of Return Information Rule   2013-08-14T04:00:00Z 2013 8 2013-08-14T04:00:00Z   2014-01-18T17:22:56Z 2013-19728 0 0 09000064813b1746
IRS-2010-0024-0008 IRS APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 Application of Section 108(i) to Partnerships and S Corporations; Correction Rule   2013-08-14T04:00:00Z 2013 8 2013-08-14T04:00:00Z   2014-01-18T17:22:56Z 2013-19682 0 0 09000064813b1463
IRS-2013-0022-0001 IRS Relief from Joint and Several Liability 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 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction Rule   2013-08-09T04:00:00Z 2013 8 2013-08-09T04:00:00Z   2014-01-18T17:22:55Z 2013-19227 0 0 09000064813a8758
IRS-2010-0025-0008 IRS Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction Rule   2013-08-09T04:00:00Z 2013 8 2013-08-09T04:00:00Z   2014-01-17T21:40:18Z 2013-19225 0 0 09000064813a84ac
IRS-2013-0020-0001 IRS Mixed Straddles; Straddle-by-Straddle Identification 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 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts IRS-2012-0014 Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts Rule   2013-08-02T04:00:00Z 2013 8 2013-08-02T04:00:00Z   2014-01-17T21:40:17Z 2013-18695 0 0 090000648138c7ea
IRS-2013-0020-0002 IRS Mixed Straddles; Straddle-by-Straddle Identification IRS-2013-0020 Mixed Straddles; Straddle-by-Straddle Identification Rule   2013-08-02T04:00:00Z 2013 8 2013-08-02T04:00:00Z   2014-01-17T21:40:17Z 2013-18702 0 0 090000648138c869
IRS-2013-0021-0001 IRS Controlled Group Regulation Examples 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 Reimbursed Entertainment Expenses IRS-2012-0037 Reimbursed Entertainment Expenses Rule   2013-08-01T04:00:00Z 2013 8 2013-08-01T04:00:00Z   2014-01-17T20:41:02Z 2013-18559 0 0 090000648138a1c0
IRS-2010-0024-0006 IRS APPLICATION OF SECTION 108(i) TO PARTNERSHIPS AND S CORPORATIONS IRS-2010-0024 Application of Section 108(i) to Partnerships and S Corporations Rule   2013-07-03T04:00:00Z 2013 7 2013-07-03T04:00:00Z   2014-01-17T21:40:14Z 2013-15885 0 0 0900006481354983
IRS-2010-0025-0007 IRS Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions IRS-2010-0025 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions Rule   2013-07-03T04:00:00Z 2013 7 2013-07-03T04:00:00Z   2014-01-17T21:40:14Z 2013-15881 0 0 0900006481354c49
IRS-2013-0009-0001 IRS Information Reporting for Affordable Insurance Exchanges 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 Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the PatientProtection and Affordable Care Act IRS-2010-0017 Coverage of Certain Preventive Services Under the Affordable Care Act Rule   2013-07-02T04:00:00Z 2013 7 2013-07-02T04:00:00Z   2014-01-17T21:40:13Z 2013-15866 0 0 09000064813515de
IRS-2013-0012-0003 IRS Penalties for Failure to Maintain List of Advisees With Respect to Reportable Transactions IRS-2013-0012 American Jobs Creation Act: Failure to Maintain List of Advisees with Respect to Reportable Transactions; Hearing Cancellation Proposed Rule   2013-06-28T04:00:00Z 2013 6 2013-06-28T04:00:00Z   2014-01-17T21:40:13Z 2013-15471 0 0 0900006481348a09
IRS-2013-0010-0004 IRS Noncompensatory Partnership Options IRS-2013-0010 Noncompensatory Partnership Options: Correction Rule   2013-06-13T04:00:00Z 2013 6 2013-06-13T04:00:00Z   2014-01-18T19:53:42Z 2013-14018 0 0 090000648131ce17
IRS-2010-0013-0105 IRS Indoor Tanning Services; Cosmetic Services; Excise Taxes IRS-2010-0013 Indoor Tanning Services; Excise Taxes Rule   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 Incentives for Nondiscriminatory Wellness Programs in Group Health Plans IRS-2012-0047 Incentives for Nondiscriminatory Wellness Programs in Group Health Plans Rule   2013-06-03T04:00:00Z 2013 6 2013-06-03T04:00:00Z   2014-01-18T19:53:41Z 2013-12916 0 0 0900006481307237
IRS-2013-0016-0007 IRS Community Health Needs Assessments for Charitable Hospitals IRS-2013-0016 Patient Protection and Affordable Care Act: Community Health Needs Assessments for Charitable Hospitals; Correction Proposed Rule   2013-05-24T04:00:00Z 2013 5 2013-05-24T04:00:00Z   2014-01-18T19:53:41Z C1-2013-12013 0 0 09000064812f7f34
IRS-2013-0016-0006 IRS Community Health Needs Assessments for Charitable Hospitals IRS-2013-0016 Patient Protection and Affordable Care Act: Community Health Needs Assessments for Charitable Hospitals; Correction Rule   2013-05-21T04:00:00Z 2013 5 2013-05-21T04:00:00Z   2014-01-18T17:22:51Z 2013-12013 0 0 09000064812efbfa
IRS-2011-0044-0033 IRS Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options IRS-2011-0044 Regulations Enabling Elections for Certain Transactions under Section 336(e) Rule   2013-05-15T04:00:00Z 2013 5 2013-05-15T04:00:00Z   2014-01-17T21:40:13Z 2013-11522 0 0 09000064812e5646
IRS-2013-0019-0001 IRS Computation of, and Rules Relating to, Medical Loss Ratio 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 Disclosure of Returns and Return Information to Designee of Taxpayer IRS-2011-0006 Disclosure of Returns and Return Information to Designee of Taxpayer Rule   2013-05-07T04:00:00Z 2013 5 2013-05-07T04:00:00Z   2014-01-18T19:53:39Z 2013-10738 0 0 09000064812bda39
IRS-2012-0011-0005 IRS Updating of Employer Identification Numbers IRS-2012-0011 Updating of Employer Identification Numbers Rule   2013-05-06T04:00:00Z 2013 5 2013-05-06T04:00:00Z   2014-01-17T21:40:12Z 2013-10515 0 0 09000064812bb03d
IRS-2013-0018-0001 IRS Health Insurance Premium Tax Credit: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules 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 Transfers by Domestic Corporations that are subject to Section 367(a)(5); Distributions by Domestic Corporations that are Subject to Section 1248(f) IRS-2008-0092 Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions; Correction Rule   2013-04-19T04:00:00Z 2013 4 2013-04-19T04:00:00Z   2014-01-18T17:22:49Z 2013-09177 0 0 090000648129c0b8
IRS-2013-0017-0001 IRS Reporting for Premium 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 Reporting for Premium IRS-2013-0017 Basis Reporting: Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium Rule   2013-04-18T04:00:00Z 2013 4 2013-04-18T04:00:00Z   2014-01-18T17:22:49Z 2013-09085 0 0 0900006481299b77
IRS-2013-0016-0001 IRS Community Health Needs Assessments for Charitable Hospitals 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 500,000 Dollar Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers 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 Noncompensatory Partnership Options IRS-2013-0010 Noncompensatory Partnership Options Rule   2013-03-29T04:00:00Z 2013 3 2013-03-29T04:00:00Z   2014-01-17T21:39:47Z C1-2013-02259 0 0 090000648124f1e8
IRS-2013-0008-0016 IRS Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage IRS-2013-0008 Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage Proposed Rule   2013-03-29T04:00:00Z 2013 3 2013-03-29T04:00:00Z   2014-01-17T21:39:47Z C1-2013-02141 0 0 090000648124f1b2
IRS-2008-0009-0011 IRS Employment Tax Adjustments IRS-2008-0009 Employment Taxes and Collection of Income Tax at Source; CFR Correction Rule   2013-03-29T04:00:00Z 2013 3 2013-03-29T04:00:00Z   2014-01-17T21:39:47Z 2013-07509 0 0 090000648124f121
IRS-2007-0020-0014 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock; CFR Correction Rule   2013-03-26T04:00:00Z 2013 3 2013-03-26T04:00:00Z   2014-01-18T17:22:06Z 2013-07100 0 0 090000648124532f
IRS-2009-0015-0007 IRS Treatment of Services Under Section 482; Allocation of Income and Deductions from Intangibles; Stewardship Expense; Correction IRS-2009-0015 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense; CFR Correction Rule   2013-03-26T04:00:00Z 2013 3 2013-03-26T04:00:00Z   2014-01-18T17:22:06Z 2013-07104 0 0 09000064812455c3
IRS-2007-0046-0026 IRS Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement under Section 482 IRS-2007-0046 Section 482: Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; CFR Correction Rule   2013-03-26T04:00:00Z 2013 3 2013-03-26T04:00:00Z   2014-01-18T17:22:06Z 2013-07103 0 0 0900006481245436
IRS-2008-0023-0005 IRS Treatment of Overall Foreign and Domestic Losses IRS-2008-0023 Treatment of Overall Foreign and Domestic Losses; CFR Correction Rule   2013-03-26T04:00:00Z 2013 3 2013-03-26T04:00:00Z   2014-01-18T17:22:06Z 2013-07111 0 0 09000064812454e8
IRS-2007-0020-0015 IRS Unified Rule for Loss on Subsidiary Stock IRS-2007-0020 Unified Rule for Loss on Subsidiary Stock; CFR Correction Rule   2013-03-26T04:00:00Z 2013 3 2013-03-26T04:00:00Z   2014-01-18T17:22:06Z 2013-07095 0 0 0900006481245331
IRS-2013-0010-0002 IRS Noncompensatory Partnership Options IRS-2013-0010 Noncompensatory Partnership Options; Correction Rule   2013-03-25T04:00:00Z 2013 3 2013-03-25T04:00:00Z   2014-01-17T21:39:46Z 2013-06703 0 0 090000648124172d

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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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