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)
8 rows where docket_id = "IRS-2007-0126" sorted by posted_date descending
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| 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2007-0126-0008 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories; Correction | Rule | 2011-05-12T04:00:00Z | 2011 | 5 | 2011-05-12T04:00:00Z | 2014-01-17T21:37:52Z | 2011-11580 | 0 | 0 | 0900006480c756dd | ||
| IRS-2007-0126-0007 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories under Section 904(d) | Rule | 2011-04-07T04:00:00Z | 2011 | 4 | 2011-04-07T04:00:00Z | 2014-01-18T17:19:31Z | 2011-08229 | 0 | 0 | 0900006480c1de86 | ||
| IRS-2007-0126-0004 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Hearing Cancellation | Proposed Rule | NPRM | 2008-03-28T04:00:00Z | 2008 | 3 | 2008-03-28T04:00:00Z | 2022-04-05T14:52:28Z | E8-06306 | 0 | 0 | 090000648040d200 | |
| IRS-2007-0126-0006 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction | Rule | Final Rule | 2008-03-21T04:00:00Z | 2008 | 3 | 2008-03-21T04:00:00Z | 2011-06-11T16:32:57Z | E8-05685 | 0 | 0 | 090000648040230f | |
| IRS-2007-0126-0005 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction | Rule | Final Rule | 2008-03-21T04:00:00Z | 2008 | 3 | 2008-03-21T04:00:00Z | 2011-06-11T16:32:58Z | E8-05683 | 0 | 0 | 09000064804022ed | |
| IRS-2007-0126-0003 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction | Proposed Rule | NPRM | 2008-01-15T05:00:00Z | 2008 | 1 | 2008-01-15T05:00:00Z | 2024-11-07T01:40:49Z | E8-00578 | 1 | 0 | 090000648039acd7 | |
| IRS-2007-0126-0002 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d) | Proposed Rule | NPRM | 2007-12-21T05:00:00Z | 2007 | 12 | 2007-12-21T05:00:00Z | 2008-03-21T03:59:59Z | 2022-04-05T14:52:04Z | E7-24783 | 0 | 0 | 090000648037d66d |
| IRS-2007-0126-0001 | IRS | Reduction of Separate Foreign Tax Credit Limitation Baskets IRS-2007-0126 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d) | Rule | Final Rule | 2007-12-21T05:00:00Z | 2007 | 12 | 2007-12-21T05:00:00Z | 2011-06-11T16:32:59Z | E7-24782 | 0 | 0 | 090000648037d564 |
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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;