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withdrawn,object_id IRS-2005-0136-0001,IRS,IRS-2005-0136,Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities,Rule,,2005-12-28T05:00:00Z,2005,12,2005-12-28T05:00:00Z,,2011-06-11T16:31:01Z,05-24450,0,0,0900006480101382