documents
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140 rows where agency_id = "IRS" and posted_year = 2025 sorted by posted_date descending
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document_type 5
- Notice 63
- Proposed Rule 40
- Rule 27
- Supporting & Related Material 9
- Other 1
posted_year 1
- 2025 · 140 ✖
agency_id 1
- IRS · 140 ✖
| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2025-0565-0001 | IRS | Transparency in Coverage (REG-107111-25) IRS-2025-0565 | Transparency in Coverage | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-12-23T05:00:00Z | 2025 | 12 | 2025-12-23T05:00:00Z | 2025-12-23T04:59:59Z | 2025-12-23T21:45:12Z | 2025-23693 | 0 | 0 | 09000064b91065e0 |
| IRS-2024-0017-0039 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 | Excise Tax on Repurchase of Corporate Stock; Correction | Rule | Correction | 2025-12-19T05:00:00Z | 2025 | 12 | 2025-12-19T05:00:00Z | 2025-12-22T20:41:37Z | 2025-23460 | 0 | 0 | 09000064b90f527a | |
| IRS-2025-0006-0004 | IRS | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24) IRS-2025-0006 | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions | Rule | Final Rule | 2025-12-18T05:00:00Z | 2025 | 12 | 2025-12-18T05:00:00Z | 2025-12-18T18:13:38Z | 2025-23292 | 0 | 0 | 09000064b90ee61b | |
| IRS-2024-0051-0042 | IRS | Entities Wholly Owned by Indian Tribal Governments (REG-113628-21) IRS-2024-0051 | Entities Wholly Owned by Indian Tribal Governments | Rule | Final Rule | 2025-12-16T05:00:00Z | 2025 | 12 | 2025-12-16T05:00:00Z | 2025-12-17T18:31:47Z | 2025-22874 | 0 | 0 | 09000064b90da86c | |
| IRS-2024-0047-0050 | IRS | Tribal General Welfare Benefits (REG-106851-21) IRS-2024-0047 | Tribal General Welfare Benefits | Rule | Final Rule | 2025-12-16T05:00:00Z | 2025 | 12 | 2025-12-16T05:00:00Z | 2025-12-17T18:20:01Z | 2025-22873 | 0 | 0 | 09000064b90da717 | |
| IRS-2011-0037-0014 | IRS | Income of Foreign Governments and International Organizations IRS-2011-0037 | Income of Foreign Governments and of International Organizations | Rule | Final Rule | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2025-12-15T21:28:51Z | 2025-22776 | 0 | 0 | 09000064b90d3282 | |
| IRS-2013-0022-0008 | IRS | Relief from Joint and Several Liability IRS-2013-0022 | Relief from Joint and Several Liability | Proposed Rule | Withdrawal | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2025-12-15T22:08:46Z | 2025-22788 | 0 | 0 | 09000064b90d341b | |
| IRS-2015-0054-0009 | IRS | Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 | Relief from Joint and Several Liability | Proposed Rule | Withdrawal | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2025-12-15T22:10:03Z | 2025-22788 | 0 | 0 | 09000064b90d361a | |
| IRS-2025-0532-0001 | IRS | Income of Foreign Governments and of International Organizations (REG-101952-24) IRS-2025-0532 | Income of Foreign Governments and of International Organizations | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2026-02-14T04:59:59Z | 2026-02-14T13:16:58Z | 2025-22775 | 0 | 0 | 09000064b90d3418 |
| IRS-2015-0054-0008 | IRS | Relief From Joint and Several Liability (REG-134219-08) IRS-2015-0054 | Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service | Proposed Rule | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T22:02:51Z | 0 | 1 | 09000064b90d0bab | ||||
| IRS-2013-0022-0007 | IRS | Relief from Joint and Several Liability IRS-2013-0022 | Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service | Proposed Rule | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T22:02:01Z | 0 | 1 | 09000064b90d32cd | ||||
| IRS-2025-0533-0001 | IRS | Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25) IRS-2025-0533 | Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-12-15T05:00:00Z | 2025 | 12 | 2025-12-15T05:00:00Z | 2026-01-15T04:59:59Z | 2026-01-17T13:21:34Z | 2025-22825 | 0 | 0 | 09000064b90d0bac |
| IRS-2025-0335-0001 | IRS | Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBBA) (Notice 2026-5) IRS-2025-0335 | Notice 2026-5 | Notice | Notice of Publication | 2025-12-11T05:00:00Z | 2025 | 12 | 2025-12-11T05:00:00Z | 2026-03-07T04:59:59Z | 2026-03-07T10:00:22Z | 0 | 0 | 09000064b90c58e6 | |
| IRS-2025-0268-0001 | IRS | Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property (Notice 2025-78) IRS-2025-0268 | Notice 2025-78 | Notice | Notice of Publication | 2025-12-04T05:00:00Z | 2025 | 12 | 2025-12-04T05:00:00Z | 2026-02-03T04:59:59Z | 2026-02-07T13:12:46Z | 1 | 0 | 09000064b90af243 | |
| IRS-2025-0367-0001 | IRS | Transition Rule for Applying 951(a)(2)(B) (Notice 2025-75) IRS-2025-0367 | Notice 2025-75 | Notice | Notice of Publication | 2025-12-04T05:00:00Z | 2025 | 12 | 2025-12-04T05:00:00Z | 2026-02-04T04:59:59Z | 2026-02-07T13:12:42Z | 1 | 0 | 09000064b90ae036 | |
| IRS-2025-0499-0001 | IRS | Notice of intent to issue regulations with respect to section 530A Trump accounts (Notice 2025-68) IRS-2025-0499 | Notice 2025-68 | Notice | Notice of Publication | 2025-12-02T05:00:00Z | 2025 | 12 | 2025-12-02T05:00:00Z | 2026-02-21T04:59:59Z | 2026-03-12T02:05:29Z | 1 | 0 | 09000064b90aac5b | |
| IRS-2025-0466-0001 | IRS | Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations (Notice 2025-70) IRS-2025-0466 | Notice 2025-70 | Notice | Notice of Publication | 2025-12-01T05:00:00Z | 2025 | 12 | 2025-12-01T05:00:00Z | 2025-12-27T04:59:59Z | 2026-02-07T13:12:32Z | 1 | 0 | 09000064b90a7ec1 | |
| IRS-2025-0059-0012 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Final Rule | 2025-12-01T05:00:00Z | 2025 | 12 | 2025-12-01T05:00:00Z | 2025-12-02T20:22:34Z | 2025-21649 | 0 | 0 | 09000064b90a5ce2 | |
| IRS-2012-0010-0009 | IRS | Furnishing Identifying Number of Tax Return Preparer IRS-2012-0010 | Furnishing Identifying Number of Tax Return Preparer; Withdrawal | Proposed Rule | Withdrawal | 2025-11-28T05:00:00Z | 2025 | 11 | 2025-11-28T05:00:00Z | 2025-12-02T20:34:39Z | 2025-21581 | 0 | 0 | 09000064b90a1ecc | |
| IRS-2025-0202-0002 | IRS | Additional Interim Guidance Simplifying the Application of the Corporate Alternative Minimum Tax (Notice 2025-49) IRS-2025-0202 | Notice 2025-49 | Notice | Notice of Publication | 2025-11-25T05:00:00Z | 2025 | 11 | 2025-11-25T05:00:00Z | 2025-12-02T04:59:59Z | 2025-12-09T10:01:18Z | 1 | 0 | 09000064b909b610 | |
| IRS-2025-0202-0001 | IRS | Additional Interim Guidance Simplifying the Application of the Corporate Alternative Minimum Tax (Notice 2025-49) IRS-2025-0202 | Notice 2025-49 | Notice | 2025-11-25T05:00:00Z | 2025 | 11 | 2025-11-25T21:03:55Z | 0 | 1 | 09000064b909b5d8 | ||||
| IRS-2025-0433-0001 | IRS | Allocation of Foreign Income Taxes Resulting from the Repeal of Section 898(c)(2); Recognition of Pretransition Gain or Loss under Section 987 (Notice 2025-72) IRS-2025-0433 | Notice 2025-72 | Notice | Notice of Publication | 2025-11-25T05:00:00Z | 2025 | 11 | 2025-11-25T05:00:00Z | 2026-01-25T04:59:59Z | 2026-01-31T13:10:55Z | 1 | 0 | 09000064b909afab | |
| IRS-2024-0017-0038 | IRS | Excise Tax on Repurchase of Corporate Stock (REG-115710-22) IRS-2024-0017 | Excise Tax on Repurchase of Corporate Stock | Rule | Final Rule | 2025-11-24T05:00:00Z | 2025 | 11 | 2025-11-24T05:00:00Z | 2025-11-25T19:19:58Z | 2025-20721 | 0 | 0 | 09000064b9092fdd | |
| IRS-2025-0400-0001 | IRS | Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code (Notice 2025-71) IRS-2025-0400 | Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code (Notice 2025-71) | Notice | Notice of Publication | 2025-11-20T05:00:00Z | 2025 | 11 | 2025-11-20T05:00:00Z | 2026-01-21T04:59:59Z | 2026-01-31T13:10:33Z | 1 | 0 | 09000064b9089b11 | |
| IRS-2025-0235-0322 | IRS | Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) IRS-2025-0235 | Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips | Proposed Rule | Notice of Hearing | 2025-10-23T04:00:00Z | 2025 | 10 | 2025-10-23T04:00:00Z | 2025-11-13T21:57:41Z | 2025-19634 | 0 | 0 | 09000064b9041f12 | |
| IRS-2025-0171-0001 | IRS | Proposed Removal of the Disregarded Payment Loss Rules and Certain Recent Changes to the Dual Consolidated Loss Rules; Extension of Transition Relief (Notice 2025-44) IRS-2025-0171 | Notice 2025-44 | Notice | Notice of Publication | 2025-10-21T04:00:00Z | 2025 | 10 | 2025-10-21T04:00:00Z | 2025-10-22T03:59:59Z | 2025-10-22T09:00:18Z | 0 | 0 | 09000064b904a2bd | |
| IRS-2025-0334-0001 | IRS | Domestically Controlled Qualified Investment Entities (REG-109742-25) IRS-2025-0334 | Domestically Controlled Qualified Investment Entities | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-10-21T04:00:00Z | 2025 | 10 | 2025-10-21T04:00:00Z | 2025-12-23T04:59:59Z | 2025-12-22T10:00:16Z | 2025-19625 | 1 | 0 | 09000064b9041f0a |
| IRS-2024-0024-0005 | IRS | Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13) IRS-2024-0024 | Interest Capitalization Requirements for Improvements that Constitute Designated Property | Rule | Final Rule | 2025-10-02T04:00:00Z | 2025 | 10 | 2025-10-02T04:00:00Z | 2025-10-03T17:10:07Z | 2025-19279 | 0 | 0 | 09000064b8ff070e | |
| IRS-2025-0015-0003 | IRS | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23) IRS-2025-0015 | Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal | Proposed Rule | Withdrawal | 2025-10-01T04:00:00Z | 2025 | 10 | 2025-10-01T04:00:00Z | 2025-10-01T17:26:11Z | 2025-19018 | 0 | 0 | 09000064b8fecb81 | |
| IRS-2025-0301-0002 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) IRS-2025-0301 | Preparer Tax Identification Number User Fee Update | Rule | Final Rule | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-02T16:45:16Z | 2025-19036 | 0 | 0 | 09000064b8fe7939 | |
| IRS-2024-0058-0021 | IRS | Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 | Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation | Proposed Rule | Notice of Hearing | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-01T17:19:40Z | 2025-18984 | 0 | 0 | 09000064b8fe7d5f | |
| IRS-2025-0301-0001 | IRS | Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25) IRS-2025-0301 | Preparer Tax Identification Number User Fee Update | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-31T03:59:59Z | 2025-10-31T09:00:11Z | 2025-19037 | 1 | 0 | 09000064b8fe7a5d |
| IRS-2022-0026-0010 | IRS | Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22) IRS-2022-0026 | Section 42, Low-Income Housing Credit Average Income Test Procedures | Rule | Final Rule | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-01T17:04:10Z | 2025-19005 | 0 | 0 | 09000064b8fe79f9 | |
| IRS-2025-0017-0010 | IRS | Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24) IRS-2025-0017 | Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal | Proposed Rule | Withdrawal | 2025-09-30T04:00:00Z | 2025 | 9 | 2025-09-30T04:00:00Z | 2025-10-01T17:21:20Z | 2025-19018 | 0 | 0 | 09000064b8fe793a | |
| IRS-2025-0235-0001 | IRS | Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25) IRS-2025-0235 | Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-09-22T04:00:00Z | 2025 | 9 | 2025-09-22T04:00:00Z | 2025-10-23T03:59:59Z | 2025-12-12T10:00:13Z | 2025-18278 | 0 | 0 | 09000064b8fd1718 |
| IRS-2025-0003-0025 | IRS | Catch-Up Contributions (REG-101268-24) IRS-2025-0003 | Catch Up Contributions | Rule | Final Rule | 2025-09-16T04:00:00Z | 2025 | 9 | 2025-09-16T04:00:00Z | 2025-09-17T16:27:12Z | 2025-17865 | 0 | 0 | 09000064b8f96e49 | |
| IRS-2024-0058-0017 | IRS | Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 | Previously Taxed Earnings and Profits and Related Basis Adjustments: Hearing | Proposed Rule | Notice of Hearing | 2025-09-08T04:00:00Z | 2025 | 9 | 2025-09-08T04:00:00Z | 2025-09-23T03:59:59Z | 2025-09-23T09:00:35Z | 2025-17204 | 0 | 0 | 09000064b8f529e6 |
| IRS-2018-0009-0002 | IRS | Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes (REG-129260-16) IRS-2018-0009 | Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal | Proposed Rule | Withdrawal | 2025-09-03T04:00:00Z | 2025 | 9 | 2025-09-03T04:00:00Z | 2025-09-03T16:56:17Z | 2025-16866 | 0 | 0 | 09000064b8f38d46 | |
| IRS-2025-0169-0001 | IRS | Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25) IRS-2025-0169 | Returns Relating to Sales or Exchanges of Certain Partnership Interests | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-08-19T04:00:00Z | 2025 | 8 | 2025-08-19T04:00:00Z | 2025-09-19T03:59:59Z | 2025-09-19T09:01:21Z | 2025-15750 | 1 | 0 | 09000064b8f07256 |
| IRS-2025-0170-0001 | IRS | Application of Sections 897(d) and (e) to Certain Inbound Asset Reorganizations under Section 368(a)(1)(F); Stock Ownership Requirement under Section 368(a)(1)(F) (Notice 2025-45) IRS-2025-0170 | Notice 2025-45 | Notice | Notice of Publication | 2025-08-19T04:00:00Z | 2025 | 8 | 2025-08-19T04:00:00Z | 2025-10-21T03:59:59Z | 2025-11-13T10:00:12Z | 1 | 0 | 09000064b8f07d0d | |
| IRS-2025-0137-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chloro-Isobutene-Isoprene Rubber (n=97.75, m=2.25) (PRESP-111346-25) IRS-2025-0137 | Notice of Filing for Chloro-Isobutene-Isoprene Rubber | Notice | Notice of Filing | 2025-08-15T04:00:00Z | 2025 | 8 | 2025-08-15T04:00:00Z | 2025-10-15T03:59:59Z | 2025-10-15T09:00:24Z | 1 | 0 | 09000064b8f004c9 | |
| IRS-2025-0136-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene-Propylene-Dicyclopentadiene Rubber (m=73.18, n=26.53, o=0.29) (PRESP-111350-25) IRS-2025-0136 | Notice of Filing for Ethylene-Propylene-Dicyclopentadiene Rubber | Notice | Notice of Filing | 2025-08-15T04:00:00Z | 2025 | 8 | 2025-08-15T04:00:00Z | 2025-10-15T03:59:59Z | 2025-08-15T18:09:24Z | 1 | 0 | 09000064b8f004cf | |
| IRS-2025-0103-0001 | IRS | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits (REG-132805-17) IRS-2025-0103 | Determination: Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-08-06T04:00:00Z | 2025 | 8 | 2025-08-06T04:00:00Z | 2025-11-05T04:59:59Z | 2026-03-09T09:00:25Z | 2025-14883 | 1 | 0 | 09000064b8ee52f9 |
| IRS-2025-0070-0001 | IRS | Request for Comments on Applying the Characterization Rules in §§1.861-18 and 1.861-19 to All Provisions of the Internal Revenue Code (Notice 2025-6) IRS-2025-0070 | Notice 2025-6 | Notice | Notice of Publication | 2025-07-21T04:00:00Z | 2025 | 7 | 2025-07-21T04:00:00Z | 2025-05-20T03:59:59Z | 2025-07-24T09:00:28Z | 1 | 0 | 09000064b8e8b0a0 | |
| IRS-2022-0017-0016 | IRS | Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19) IRS-2022-0017 | Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction | Rule | Correction | 2025-07-18T04:00:00Z | 2025 | 7 | 2025-07-18T04:00:00Z | 2025-07-18T17:20:23Z | 2025-13561 | 0 | 0 | 09000064b8e82885 | |
| IRS-2023-0041-44841 | IRS | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19) IRS-2023-0041 | Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales; Revocation | Rule | Final Rule | 2025-07-11T04:00:00Z | 2025 | 7 | 2025-07-11T04:00:00Z | 2025-07-11T19:14:55Z | 2025-12967 | 0 | 0 | 09000064b8e659a2 | |
| IRS-2025-0004-0020 | IRS | Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 | Agenda_REG-107420-24 | Supporting & Related Material | Publication - Other Governmental | 2025-07-09T04:00:00Z | 2025 | 7 | 2025-07-09T19:24:35Z | 0 | 0 | 09000064b8e5d8c3 | |||
| IRS-2019-0040-0036 | IRS | Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18) IRS-2019-0040 | Regulations under Section 382(h) Related to Built-In Gain and Loss; Withdrawal | Proposed Rule | Withdrawal | 2025-07-02T04:00:00Z | 2025 | 7 | 2025-07-02T04:00:00Z | 2025-07-03T18:33:48Z | 2025-12193 | 0 | 0 | 09000064b8e4b420 | |
| IRS-2025-0059-0006 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Correction | 2025-06-25T04:00:00Z | 2025 | 6 | 2025-06-25T04:00:00Z | 2025-06-25T18:07:53Z | C2-2025-08928 | 0 | 0 | 09000064b8e2dc20 | |
| IRS-2025-0059-0005 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Proposed Rule | Correction | 2025-06-24T04:00:00Z | 2025 | 6 | 2025-06-24T04:00:00Z | 2025-06-24T17:23:50Z | C1-2025-08929 | 0 | 0 | 09000064b8e295bd | |
| IRS-2025-0059-0004 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Correction | 2025-06-24T04:00:00Z | 2025 | 6 | 2025-06-24T04:00:00Z | 2025-06-24T17:22:07Z | C1-2025-08928 | 0 | 0 | 09000064b8e295fd | |
| IRS-2025-0004-0015 | IRS | Source of Income From Cloud Transactions (REG-107420-24) IRS-2025-0004 | Hearings, Meetings, Proceedings, etc.: Source of Income from Cloud Transactions | Proposed Rule | Notice of Hearing | 2025-06-03T04:00:00Z | 2025 | 6 | 2025-06-03T04:00:00Z | 2025-06-18T03:59:59Z | 2025-06-19T09:00:15Z | 2025-09981 | 0 | 0 | 09000064b8dd40cb |
| IRS_FRDOC_0001-2324 | IRS | Agreements for Payment of Tax Liabilities in Installments. IRS_FRDOC_0001 | Request for Information: Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule | Proposed Rule | Request for Comment | 2025-06-02T04:00:00Z | 2025 | 6 | 2025-06-02T04:00:00Z | 2025-06-02T03:59:59Z | 2025-06-06T16:29:30Z | 2025-09858 | 0 | 0 | 09000064b8dceb25 |
| IRS-2025-0058-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98) IRS-2025-0058 | Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber | Notice | Notice of Filing | 2025-05-22T04:00:00Z | 2025 | 5 | 2025-05-22T04:00:00Z | 2025-07-22T03:59:59Z | 2025-07-22T09:00:14Z | 1 | 0 | 09000064b8db10e5 | |
| IRS-2025-0056-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tridecyl Alcohol IRS-2025-0056 | Notice of Filing for Tridecyl Alcohol | Notice | Notice of Filing | 2025-05-22T04:00:00Z | 2025 | 5 | 2025-05-22T04:00:00Z | 2025-07-22T03:59:59Z | 2025-05-22T22:09:34Z | 1 | 0 | 09000064b8db1f38 | |
| IRS-2025-0055-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nonene IRS-2025-0055 | Notice of Filing for Nonene | Notice | Notice of Filing | 2025-05-22T04:00:00Z | 2025 | 5 | 2025-05-22T04:00:00Z | 2025-07-22T03:59:59Z | 2025-05-22T21:44:57Z | 1 | 0 | 09000064b8db1deb | |
| IRS-2025-0057-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate IRS-2025-0057 | Notice of Filing for Tri-lsoNonyl Tri-Mellitate | Notice | Notice of Filing | 2025-05-22T04:00:00Z | 2025 | 5 | 2025-05-22T04:00:00Z | 2025-07-22T03:59:59Z | 2025-05-22T22:19:39Z | 1 | 0 | 09000064b8db10c1 | |
| IRS-2025-0054-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic Acid IRS-2025-0054 | Notice of Filing for Neo Decanoic Acid | Notice | Notice of Filing | 2025-05-22T04:00:00Z | 2025 | 5 | 2025-05-22T04:00:00Z | 2025-07-22T03:59:59Z | 2025-05-23T09:00:59Z | 1 | 0 | 09000064b8db1de9 | |
| IRS-2025-0059-0001 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-05-20T04:00:00Z | 2025 | 5 | 2025-05-20T04:00:00Z | 2025-07-22T03:59:59Z | 2025-10-11T14:14:05Z | 2025-08929 | 0 | 0 | 09000064b8d8f4ae |
| IRS-2025-0059-0002 | IRS | Estate Tax Closing Letter User Fee Update (REG-107459-24) IRS-2025-0059 | Estate Tax Closing Letter User Fee Update | Rule | Final Rule | 2025-05-20T00:00:00Z | 2025 | 5 | 2025-05-20T00:00:00Z | 2025-05-21T21:01:06Z | 2025-08928 | 0 | 0 | 09000064b8d94a38 | |
| IRS-2025-0049-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for DIPE-Di-isopropyl Ether IRS-2025-0049 | Notice of Filing for DIPE-Di-isopropyl Ether | Notice | Notice of Filing | 2025-05-16T04:00:00Z | 2025 | 5 | 2025-05-16T04:00:00Z | 2025-07-16T03:59:59Z | 2025-05-21T21:50:27Z | 1 | 0 | 09000064b8d63b0b | |
| IRS-2025-0052-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isooctyl Alcohol IRS-2025-0052 | Notice of Filing for Isooctyl Alcohol | Notice | Notice of Filing | 2025-05-16T04:00:00Z | 2025 | 5 | 2025-05-16T04:00:00Z | 2025-07-16T03:59:59Z | 2025-07-16T09:00:35Z | 1 | 0 | 09000064b8d66578 | |
| IRS-2025-0048-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl Adipate IRS-2025-0048 | Notice of Filing for Di-IsoNonyl Adipate | Notice | Notice of Filing | 2025-05-16T04:00:00Z | 2025 | 5 | 2025-05-16T04:00:00Z | 2025-07-16T03:59:59Z | 2025-05-21T21:50:27Z | 1 | 0 | 09000064b8d63a5b | |
| IRS-2025-0053-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear Nonyl Tri-Mellitate IRS-2025-0053 | Notice of Filing for Linear Nonyl Tri-Mellitate | Notice | Notice of Publication | 2025-05-16T04:00:00Z | 2025 | 5 | 2025-05-16T04:00:00Z | 2025-07-16T03:59:59Z | 2025-05-21T21:50:28Z | 1 | 0 | 09000064b8d638a5 | |
| IRS-2025-0051-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for IsoDecyl Benzoate IRS-2025-0051 | Notice of Filing for IsoDecyl Benzoate | Notice | Notice of Filing | 2025-05-16T04:00:00Z | 2025 | 5 | 2025-05-16T04:00:00Z | 2025-07-16T03:59:59Z | 2025-05-21T21:50:27Z | 1 | 0 | 09000064b8d685f4 | |
| IRS-2025-0050-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isodecyl Alcohol IRS-2025-0050 | Notice of Filing for Isodecyl Alcohol | Notice | Notice of Filing | 2025-05-16T04:00:00Z | 2025 | 5 | 2025-05-16T04:00:00Z | 2025-07-16T03:59:59Z | 2025-05-21T21:50:27Z | 1 | 0 | 09000064b8d5c7de | |
| IRS-2024-0058-0010 | IRS | Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18) IRS-2024-0058 | Previously Taxed Earnings and Profits and Related Basis Adjustments | Proposed Rule | Notice of Proposed Rulemaking (NPRM) | 2025-05-16T00:00:00Z | 2025 | 5 | 2025-05-16T00:00:00Z | 2025-05-21T21:58:47Z | 2025-08743 | 0 | 0 | 09000064b8d62a5c | |
| IRS-2025-0045-0001 | IRS | None IRS-2025-0045 | Notice of Filing for Linear Nonyl UnDecyl Phthalate | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:29Z | 1 | 0 | 09000064b8d4d33d | |
| IRS-2025-0037-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutylene IRS-2025-0037 | Notice of Filing for Di-isobutylene | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-07-14T09:00:23Z | 1 | 0 | 09000064b8d4c84f | |
| IRS-2025-0047-0001 | IRS | None IRS-2025-0047 | Notice of Filing for Neo Pentanoic Acid | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:28Z | 1 | 0 | 09000064b8d4d30b | |
| IRS-2025-0039-0001 | IRS | None IRS-2025-0039 | Notice of Filing for Linear Nonyl Phthalate | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:28Z | 1 | 0 | 09000064b8d4daef | |
| IRS-2025-0040-0001 | IRS | None IRS-2025-0040 | Notice of Filing for Di-IsoDecyl Phthalate | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:28Z | 0 | 0 | 09000064b8d4ddb7 | |
| IRS-2025-0038-0001 | IRS | None IRS-2025-0038 | Notice of Filing for Regular Butyl Rubber | Notice | Notice of Publication | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:28Z | 1 | 0 | 09000064b8d4d926 | |
| IRS-2025-0044-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear UnDecyl Phthalate IRS-2025-0044 | Notice of Filing for Linear UnDecyl Phthalate | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:28Z | 1 | 0 | 09000064b8d4d305 | |
| IRS-2025-0041-0001 | IRS | None IRS-2025-0041 | Notice of Filing for Di-TriDecyl Phthalate | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:28Z | 1 | 0 | 09000064b8d4b4a6 | |
| IRS-2025-0046-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl PhthalatePRESP-107119-25 IRS-2025-0046 | Notice of Filing for Di-IsoNonyl Phthalate | Notice | Notice of Publication | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:29Z | 1 | 0 | 09000064b8d4d319 | |
| IRS-2025-0043-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chlorobutyl Isobutylene Isoprene Rubber (x = 7036, y = 88, z = 70) IRS-2025-0043 | Notice of Filing for Chlorobutyl Isobutylene Isoprene Rubber | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:28Z | 1 | 0 | 09000064b8d4d2f4 | |
| IRS-2025-0042-0001 | IRS | Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Bromobutyl Isobutylene Isoprene Rubber (x = 7071, y = 59, z = 50) IRS-2025-0042 | Notice of Filing for Bromobutyl Isobutylene Isoprene Rubber | Notice | Notice of Filing | 2025-05-14T04:00:00Z | 2025 | 5 | 2025-05-14T04:00:00Z | 2025-07-15T03:59:59Z | 2025-05-21T22:12:28Z | 1 | 0 | 09000064b8d4d1e9 | |
| IRS-2025-0003-0023 | IRS | Catch-Up Contributions (REG-101268-24) IRS-2025-0003 | REG-101268-24 Public Hearing Agenda | Supporting & Related Material | Publication - Other Governmental | 2025-05-13T04:00:00Z | 2025 | 5 | 2025-05-21T22:17:18Z | 0 | 0 | 09000064b8d48e17 | |||
| IRS-2025-0005-0022 | IRS | Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23) IRS-2025-0005 | Section 45W Credit for Qualified Commercial Clean Vehicles | Proposed Rule | Notice of Hearing | 2025-04-15T04:00:00Z | 2025 | 4 | 2025-04-15T04:00:00Z | 2025-04-17T13:14:08Z | 2025-06377 | 0 | 0 | 0900006486a927d1 | |
| IRS-2025-0007-0023 | IRS | Automatic Enrollment Requirements Under Section 414A (REG-100669-24) IRS-2025-0007 | Agenda_REG-100669-24 | Supporting & Related Material | Publication - Other Governmental | 2025-04-04T04:00:00Z | 2025 | 4 | 2025-04-07T16:57:08Z | 0 | 0 | 0900006486a6b092 | |||
| IRS-2025-0036-0001 | IRS | Public Recommendations Invited on Items to be Included on the 2025-2026 Priority Guidance Plan (Notice 2025-19) IRS-2025-0036 | 2025-2026 Priority Guidance Plan (Notice 2025-19) | Notice | Notice of Publication | 2025-04-04T04:00:00Z | 2025 | 4 | 2025-04-04T04:00:00Z | 2025-05-31T03:59:59Z | 2025-11-20T10:00:14Z | 1 | 0 | 0900006486a6c95b | |
| IRS-2025-0003-0022 | IRS | Catch-Up Contributions (REG-101268-24) IRS-2025-0003 | Agenda_ REG-101268-24 | Supporting & Related Material | 2025-04-04T00:00:00Z | 2025 | 4 | 2025-05-13T21:26:30Z | 0 | 1 | 0900006486a6b08f | ||||
| IRS-2025-0023-0001 | IRS | Notice of Filing for Hydrogenated acrylonitrilebutadiene rubber (n=22.28, m= 38.86) IRS-2025-0023 | Notice of Filing for Hydrogenated Acrylonitrile-butadiene Rubber (0023) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-06-03T09:00:17Z | 1 | 0 | 0900006486a6549c | |
| IRS-2025-0029-0001 | IRS | Notice of Filing for Solution styrene-butadiene rubber (m=13.31; n=2.50), (PRESP-102575-25) IRS-2025-0029 | Notice of Filing for Solution Styrene-Butadiene Rubber (0029) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-06-01T09:00:15Z | 1 | 0 | 0900006486a66b45 | |
| IRS-2025-0028-0001 | IRS | None IRS-2025-0028 | Notice of Filing for Emulsion Styrene Butadiene Rubber (0028) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:07:21Z | 1 | 0 | 0900006486a668c5 | |
| IRS-2025-0035-0001 | IRS | None IRS-2025-0035 | Notice of Filing for Ethylene Vinyl Acetate (0035) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:06:52Z | 1 | 0 | 0900006486a66933 | |
| IRS-2025-0025-0001 | IRS | None IRS-2025-0025 | Notice of Filing for Poly(ethylene-propylene) Rubber (0025) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:07:01Z | 1 | 0 | 0900006486a668be | |
| IRS-2025-0021-0001 | IRS | None IRS-2025-0021 | Notice of Filing for Chloroprene Rubber (0021) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:07:21Z | 1 | 0 | 0900006486a668c3 | |
| IRS-2025-0031-0001 | IRS | None IRS-2025-0031 | Notice of Filing for Styrene-Acrylonitrile (0031) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:07:22Z | 1 | 0 | 0900006486a668c7 | |
| IRS-2025-0033-0001 | IRS | None IRS-2025-0033 | Notice of Filing for Hydrogenated Acrylonitrile-Butadiene Rubber (0033) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:03:26Z | 1 | 0 | 0900006486a6545c | |
| IRS-2025-0026-0001 | IRS | None IRS-2025-0026 | Notice of Filing for Emulsion Styrene-butadiene Rubber (0026) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:03:56Z | 1 | 0 | 0900006486a6545f | |
| IRS-2025-0030-0001 | IRS | None IRS-2025-0030 | Notice of Filing for Acrylonitrile Butadiene Styrene (0030) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:01:47Z | 1 | 0 | 0900006486a6549d | |
| IRS-2025-0022-0001 | IRS | None IRS-2025-0022 | Notice of Filing for Ethylene-propylene-ethylidene Norbornene Rubber (0022) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:10:07Z | 1 | 0 | 0900006486a66b4a | |
| IRS-2025-0027-0001 | IRS | None IRS-2025-0027 | Notice of Filing for Solution Styrene-butadiene Rubber (0027) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:07:00Z | 1 | 0 | 0900006486a6699a | |
| IRS-2025-0034-0001 | IRS | None IRS-2025-0034 | Notice of Filing for Ethylene Vinyl Acetate | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T13:53:09Z | 1 | 0 | 0900006486a65416 | |
| IRS-2025-0024-0001 | IRS | None IRS-2025-0024 | Notice of Filing for Isobutene-isoprene Rubber (0024) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:06:53Z | 1 | 0 | 0900006486a66997 | |
| IRS-2025-0019-0001 | IRS | None IRS-2025-0019 | Notice of Filing for Acrylonitrile-butadiene Rubber (0019) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:03:00Z | 1 | 0 | 0900006486a65449 | |
| IRS-2025-0020-0001 | IRS | None IRS-2025-0020 | Notice of Filing for Bromo-isobutene-isoprene Rubber (0020) | Notice | Notice of Filing | 2025-04-03T04:00:00Z | 2025 | 4 | 2025-04-03T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-07T14:10:08Z | 1 | 0 | 0900006486a66b4c | |
| IRS-2025-0032-0001 | IRS | Notice of Filing for Polyisobutylene, (PRESP-102582-25) IRS-2025-0032 | Notice of Filing for Polyisobutylene (PRESP-102582-25) | Notice | Notice of Filing | 2025-04-02T04:00:00Z | 2025 | 4 | 2025-04-02T04:00:00Z | 2025-06-03T03:59:59Z | 2025-04-02T13:05:38Z | 1 | 0 | 0900006486a62ebd |
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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;