| issued_rule | Transparency in Coverage | Issued the rule. | Source |
| issued_rule | Excise Tax on Repurchase of Corporate Stock; Correction | Issued the rule. | Source |
| issued_rule | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions | Issued the rule. | Source |
| issued_rule | Entities Wholly Owned by Indian Tribal Governments | Issued the rule. | Source |
| issued_rule | Tribal General Welfare Benefits | Issued the rule. | Source |
| issued_rule | Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service | Issued the rule. | Source |
| issued_rule | Income of Foreign Governments and of International Organizations | Issued the rule. | Source |
| shaped_policy | Relief From Joint and Several Liability | Withdrew the rulemaking before finalizing it. | Source |
| issued_rule | Income of Foreign Governments and of International Organizations | Issued the rule. | Source |
| issued_rule | Estate Tax Closing Letter User Fee Update | Issued the rule. | Source |
| shaped_policy | Furnishing Identifying Number of Tax Return Preparer | Withdrew the rulemaking before finalizing it. | Source |
| issued_rule | Excise Tax on Repurchase of Corporate Stock | Issued the rule. | Source |
| proposed_rule | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions | IRS proposed rule: Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions | Source |
| issued_rule | Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips | Issued the rule. | Source |
| issued_rule | Domestically Controlled Qualified Investment Entities | Issued the rule. | Source |
| issued_rule | Interest Capitalization Requirements for Improvements That Constitute Designated Property | Issued the rule. | Source |
| issued_rule | Preparer Tax Identification Number (PTIN) User Fee Update | Issued the rule. | Source |
| shaped_policy | Section 42, Low-Income Housing Credit Average Income Test Procedures | Repealed or rescinded the rule. | Source |
| shaped_policy | Guidance Regarding 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 | Withdrew the rulemaking before finalizing it. | Source |
| issued_rule | Preparer Tax Identification Number (PTIN) User Fee Update | Issued the rule. | Source |
| issued_rule | Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation | Issued the rule. | Source |
| issued_rule | Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips | Issued the rule. | Source |
| issued_rule | Catch-Up Contributions | Issued the rule. | Source |
| issued_rule | Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing | Issued the rule. | Source |
| shaped_policy | 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 | Withdrew the rulemaking before finalizing it. | Source |
| issued_rule | Returns Relating to Sales or Exchanges of Certain Partnership Interests | Issued the rule. | Source |
| issued_rule | Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits | Issued the rule. | Source |
| issued_rule | Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction | Issued the rule. | Source |
| issued_rule | Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales | Issued the rule. | Source |
| shaped_policy | Regulations Under Section 382(h) Related to Built-In Gain and Loss; Withdrawal | Withdrew the rulemaking before finalizing it. | Source |
| issued_rule | Estate Tax Closing Letter User Fee Update | Issued the rule. | Source |
| issued_rule | Estate Tax Closing Letter User Fee Update | Issued the rule. | Source |
| shaped_policy | Guidance Regarding Elections Relating to Foreign Currency Gains and Losses | Withdrew the rulemaking before finalizing it. | Source |
| issued_rule | Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction | Issued the rule. | Source |
| issued_rule | Estate Tax Closing Letter User Fee Update | Issued the rule. | Source |
| issued_rule | Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures | Issued the rule. | Source |
| issued_rule | Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule | Issued the rule. | Source |
| issued_rule | Source of Income From Cloud Transactions; Hearing | Issued the rule. | Source |
| issued_rule | Estate Tax Closing Letter User Fee Update | Issued the rule. | Source |
| issued_rule | Previously Taxed Earnings and Profits and Related Basis Adjustments | Issued the rule. | Source |
| issued_rule | Estate Tax Closing Letter User Fee Update | Issued the rule. | Source |
| issued_rule | Section 45W Credit for Qualified Commercial Clean Vehicles | Issued the rule. | Source |
| issued_rule | Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction | Issued the rule. | Source |
| issued_rule | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation | Issued the rule. | Source |
| issued_rule | Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing Cancellation | Issued the rule. | Source |
| issued_rule | Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) | Issued the rule. | Source |
| issued_rule | Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction | Issued the rule. | Source |
| issued_rule | Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations | Issued the rule. | Source |
| issued_rule | Multi-Year Reporting Requirements for Corporate Separations and Related Transactions | Issued the rule. | Source |
| issued_rule | Section 45W Credit for Qualified Commercial Clean Vehicles | Issued the rule. | Source |
| issued_rule | Automatic Enrollment Requirements Under Section 414A | Issued the rule. | Source |
| issued_rule | Classification of Digital Content Transactions and Cloud Transactions | Issued the rule. | Source |
| shaped_policy | Enhancing Coverage of Preventive Services Under the Affordable Care Act | Withdrew the rulemaking before finalizing it. | Source |
| issued_rule | Source of Income From Cloud Transactions | Issued the rule. | Source |
| issued_rule | Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit | Issued the rule. | Source |
| issued_rule | Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest | Issued the rule. | Source |
| issued_rule | Resolution of Federal Tax Controversies by the Independent Office of Appeals | Issued the rule. | Source |
| issued_rule | Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest | Issued the rule. | Source |
| issued_rule | Catch-Up Contributions | Issued the rule. | Source |
| issued_rule | Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions | Issued the rule. | Source |
| issued_rule | Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program | Issued the rule. | Source |
| issued_rule | Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses | Issued the rule. | Source |
| issued_rule | Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates | Issued the rule. | Source |
| issued_rule | Reissuance of State or Local Bonds | Issued the rule. | Source |
| issued_rule | Credit for Production of Clean Hydrogen and Energy Credit | Issued the rule. | Source |
| issued_rule | Elective Payment of Applicable Credits; Correction | Issued the rule. | Source |
| issued_rule | Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing | Issued the rule. | Source |
| issued_rule | Excise Tax on Designated Drugs | Issued the rule. | Source |
| issued_rule | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments | Issued the rule. | Source |
| issued_rule | Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction | Issued the rule. | Source |
| issued_rule | Reissuance of State or Local Bonds | Issued the rule. | Source |
| issued_rule | Corporate Alternative Minimum Tax Applicable After 2022; Technical Correction | Issued the rule. | Source |
| issued_rule | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction | Issued the rule. | Source |
| shaped_policy | Coverage of Certain Preventive Services Under the Affordable Care Act | Withdrew the rulemaking before finalizing it. | Source |
| issued_rule | Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity | Issued the rule. | Source |
| issued_rule | Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity | Issued the rule. | Source |
| issued_rule | Definition of the Term “Coverage Month” for Computing the Premium Tax Credit | Issued the rule. | Source |
| issued_rule | Rules for Supervisory Approval of Penalties | Issued the rule. | Source |
| issued_rule | Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction | Amended an existing rule. | Source |
| issued_rule | Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction | Issued the rule. | Source |
| issued_rule | Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales | Issued the rule. | Source |
| issued_rule | Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction | Issued the rule. | Source |
| issued_rule | Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit | Issued the rule. | Source |
| issued_rule | Definition of Energy Property and Rules Applicable to the Energy Credit | Issued the rule. | Source |
| issued_rule | Definition of the Term “Coverage Month” for Computing the Premium Tax Credit; Hearing Cancellation | Issued the rule. | Source |
| issued_rule | Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner | Issued the rule. | Source |
| issued_rule | Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means; Hearing Cancellation | Issued the rule. | Source |
| issued_rule | Previously Taxed Earnings and Profits and Related Basis Adjustments | Issued the rule. | Source |
| issued_rule | Corporate Alternative Minimum Tax Applicable After 2022 | Issued the rule. | Source |
| issued_rule | Substantiation Requirements and Qualified Nonpersonal Use Vehicles | Issued the rule. | Source |
| issued_rule | Recourse Partnership Liabilities and Related Party Rules | Issued the rule. | Source |
| issued_rule | Plan-Specific Substitute Mortality Tables for Determining Present Value | Issued the rule. | Source |
| issued_rule | Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50; Correction | Issued the rule. | Source |
| issued_rule | Advanced Manufacturing Production Credit; Correction | Issued the rule. | Source |
| issued_rule | Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities | Issued the rule. | Source |
| issued_rule | Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships | Issued the rule. | Source |
| issued_rule | Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K | Issued the rule. | Source |
| issued_rule | Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton | Issued the rule. | Source |
| issued_rule | Advanced Manufacturing Production Credit | Issued the rule. | Source |
| issued_rule | Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Hearing | Issued the rule. | Source |
| Received donation from | Johnson & Johnson Employees' Good Government Fund | $37,500.00 across 3 contributions (2022, 2024 cycles) | Source |
| Received donation from | Marathon Petroleum Corporation Employees PAC | $1,153,617.00 across 3 contributions (2022, 2024 cycles) | Source |
| Received donation from | Archer-Daniels-Midland PAC (ADM PAC) | $478,599.00 across 12 contributions (2022, 2024 cycles) | Source |