Citation index: Parts 200 and 201 - Administrative regulations
The citation index lists numerically, then chronologically, all regulations that have a written Explanation and Justification (E&J).
For each regulation listed, the index provides the subject and the year the rule took effect. Be aware that a citation may cover different subjects over the years. The conversion tables trace the periodic reorganization and renumbering of regulations. The Appendix lists previous citations for any current regulation that has been renumbered. Users of this index are referred to the Appendix by an asterisk next to the subject category in this index. If the E&J simply explains an amendment to the regulation, but not a change in Commission policy or citation, only the year and the page are given for the E&J. To locate a particular E&J for a regulation, simply look up the citation, then match up the subject and year, and click on the year listed.
Part 200: Petitions for rulemaking
Citation | Subsection | Subject | Year |
---|---|---|---|
200.1 | - | Purpose and scope | 1992 |
200.2 | - | Procedural requirements | 1992 |
- | - | - | 2017 |
- | - | - | 2024 |
- | (b) | Requirements for petition | 1992 |
- | - | - | 2017 |
- | - | - | 2024 |
- | (b)(5) | Address for submission | 1992 |
- | - | - | 2017 |
- | - | - | 2024 |
200.3 | - | Processing of petitions | 1992 |
- | - | - | 2024 |
- | (a) | Commission actions | 1992 |
- | - | - | 2024 |
- | (a)(2) | Contacting IRS | 1992 |
- | - | - | 2024 |
- | (a)(3) | Contacting petitioner | 1992 |
- | - | - | 2024 |
200.4 | - | Disposition of petitions | 1992 |
- | - | - | 2024 |
- | (b) | Decision not to initiate rulemaking | 1992 |
- | - | - | 2024 |
200.5 | - | Agency considerations | 1992 |
200.6 | - | Administrative record | 1992 |
- | - | - | 2024 |
- | (a) | Agency record of petition process | 1992 |
- | - | - | 2024 |
- | (a)(5) | Hearing transcripts and recordings | 2024 |
Part 201: Ex parte communications
Citation | Subsection | Subject | Year |
---|---|---|---|
201.1 | - | Purpose and scope | 1992 |
- | - | - | 1993 |
- | - | - | 2011 |
201.2 | - | Definitions | 1992 |
- | - | - | 1993 |
- | - | - | 2010 |
- | (a)(1) | Ex parte communication defined | 1992 |
- | - | - | 1993 |
- | (b) | What is not an ex parte communication | 1993 |
- | (b)(1) | Statements at public conferences | 1993 |
- | (b)(2) | Procedural status discussions | 1993 |
- | (c) | Commissioner defined | 1993 |
- | - | - | 2010 |
- | (d) | Commissioner's staff defined | 1993 |
201.3 | - | Communications about audits and litigation | 1992 |
- | - | Communications about matching funds, audits and litigation | 1993 |
- | - | - | 2024 |
- | (b) | When requirements apply | 1992 |
- | - | - | 1993 |
- | - | - | 2024 |
- | (b)(1) | Time period for ban re: public funding audit | 1992 |
- | - | Time period for ban re: matching funds process | 1993 |
- | - | - | 2024 |
- | (b)(2) | Time period for ban re: audit for cause | 1992 |
- | - | - | 1993 |
- | - | - | 2024 |
- | (b)(2)(i) | Time period for ban re: public funding audit | 1993 |
- | - | - | 2024 |
- | (b)(2)(ii) | Time period for ban re: audit for cause | 1993 |
- | (b)(3) | Time period for ban re: litigation | 1992 |
- | - | Section deleted | 1993 |
- | (c)(1) | Receipt of oral communication | 1992 |
- | - | - | 1993 |
- | (c)(2) | Receipt of written communication | 1992 |
- | - | - | 1993 |
- | (c)(3) | Request for procedural status | 1992 |
- | - | Section deleted | 1993 |
201.4 | - | Rulemaking proceedings and advisory opinions | 1992 |
- | - | - | 1993 |
- | (a) | Procedures for receiving or making communications | 1992 |
- | - | Receipt of communication | 1993 |
- | (b)(1) | Time period re: rulemaking | 1992 |
- | - | - | 1993 |
- | (b)(2) | Time period re: advisory opinion process | 1992 |
- | - | - | 1993 |
- | (c) | Procedural status request | 1992 |
201.5 | - | Sanctions | 1993 |