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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)

7 rows where docket_id = "IRS-2007-0147" sorted by posted_date descending

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posted_year 4

  • 2007 3
  • 2008 2
  • 2010 1
  • 2011 1

document_type 3

  • Rule 4
  • Proposed Rule 2
  • Other 1

agency_id 1

  • IRS 7
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posted_date ▲ posted_year posted_month comment_start_date comment_end_date last_modified fr_doc_num open_for_comment withdrawn object_id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-2007-0147-0018 IRS Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 Nuclear Decommissioning Funds; Correction Rule   2011-01-21T05:00:00Z 2011 1 2011-01-21T05:00:00Z   2014-01-17T21:37:48Z 2011-01215 0 0 0900006480bcfb09
IRS-2007-0147-0017 IRS Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 Nuclear Decommissioning Funds Rule   2010-12-23T05:00:00Z 2010 12 2010-12-23T05:00:00Z   2014-01-18T17:18:59Z 2010-32049 0 0 0900006480bbea88
IRS-2007-0147-0007 IRS Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 Nuclear Decommissioning Funds; Hearing Proposed Rule NPRM 2008-04-23T04:00:00Z 2008 4 2008-04-23T04:00:00Z   2024-11-12T04:13:09Z E8-08815 1 0 0900006480522708
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-2007-0147-0004 IRS Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 Nuclear Decommissioning Funds Proposed Rule NPRM 2007-12-31T05:00:00Z 2007 12 2007-12-31T05:00:00Z 2008-04-01T03:59:59Z 2024-11-07T21:48:46Z E7-25222 1 0 0900006480380b03
IRS-2007-0147-0003 IRS Treatment of Certain Nuclear Decommissioning Funds for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions IRS-2007-0147 Nuclear Decommissioning Funds Rule Final Rule 2007-12-31T05:00:00Z 2007 12 2007-12-31T05:00:00Z   2011-06-11T16:33:04Z E7-25223 0 0 0900006480380a31
IRS-2007-0147-0002 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 for Purposes of Allocating Purchase Price in Certain Deemed and Actual Asset Acquisitions Rule Final Rule 2007-09-11T04:00:00Z 2007 9 2007-09-11T04:00:00Z   2011-06-11T16:33:06Z E7-17817 0 0 09000064802845b6

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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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