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)
4 rows where docket_id = "IRS-2009-0039" 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| posted_year | posted_month | comment_start_date | comment_end_date | last_modified | fr_doc_num | open_for_comment | withdrawn | object_id |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-2009-0039-0004 | IRS | Use of Controlled Corporations To Avoid the Application of Section 304 IRS-2009-0039 | Use of Controlled Corporations to Avoid the Application of Section 304 | Rule | 2012-12-26T05:00:00Z | 2012 | 12 | 2012-12-26T05:00:00Z | 2014-01-18T19:53:34Z | 2012-30967 | 0 | 0 | 090000648119a40d | ||
| IRS-2009-0039-0003 | IRS | Use of Controlled Corporations To Avoid the Application of Section 304 IRS-2009-0039 | Use of Controlled Corporations To Avoid the Application of Section 304; Correction | Rule | 2010-02-26T05:00:00Z | 2010 | 2 | 2010-02-26T05:00:00Z | 2011-06-11T16:34:47Z | 2010-03927 | 0 | 0 | 0900006480aaf3a4 | ||
| IRS-2009-0039-0001 | IRS | Use of Controlled Corporations To Avoid the Application of Section 304 IRS-2009-0039 | Use of Controlled Corporations To Avoid the Application of Section 304 | Rule | Final Rule | 2009-12-30T05:00:00Z | 2009 | 12 | 2009-12-30T05:00:00Z | 2011-06-11T16:34:47Z | E9-30861 | 0 | 0 | 0900006480a7410c | |
| IRS-2009-0039-0002 | IRS | Use of Controlled Corporations To Avoid the Application of Section 304 IRS-2009-0039 | Use of Controlled Corporations To Avoid the Application of Section 304 | Proposed Rule | NPRM | 2009-12-30T05:00:00Z | 2009 | 12 | 2009-12-30T05:00:00Z | 2010-03-31T03:59:59Z | 2024-11-07T22:12:15Z | E9-30863 | 1 | 0 | 0900006480a741c1 |
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;