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IRS Regulations Lowest in 24 Years


The IRS publishes a variety of documents in the Federal Register. These documents include regulations, proposed rules and notices, executive orders, etc.

From 1994 to 2022, the IRS published 13,916 documents in the Federal Register. The total number of pages published during this time was 42,903. Below is a graph showing the number of pages published each year.

As can be seen, the number of pages published in 2022 was the lowest it has been since 1997. In 1997, the IRS published 1,071 pages in the Federal Register, and in 2022 the IRS published 1,097 pages.

Eighteen of the documents published since 1994 were more than 100 pages long. A few of the documents that were over 100 pages include:

Publication Date Title / Link Page Length
2022-01-04 Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income 101
2020-09-14 Limitation on Deduction for Business Interest Expense 160
2019-12-17 Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act . . . 102
2018-12-28 Limitation on Deduction for Business Interest Expense 121
2016-10-21 Treatment of Certain Interests in Corporations as Stock or Indebtedness 127
2013-01-28 Regulations Relating to Information Reporting by Foreign Financial Institutions . . . 123
1997-10-14 General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income . . . 112

The data to perform this analysis was obtained from the Federal Register API. For example, the link below returns the following information for IRS documents published during the month of December 2022:

  • Publication date,
  • Title,
  • Number of pages, and
  • An HTML link to the document.

December 2022 IRS documents in the Federal Register. (The data is in JSON format, which is best viewed in Edge or Firefox browsers.)

Tags: Authority - Treasury Decisions