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withdrawn,object_id IRS-2007-0109-0004,IRS,IRS-2007-0109,Regulations revising section 1.355-3,Other,NA,2008-01-23T05:00:00Z,2008,1,2008-01-23T05:00:00Z,,2014-01-18T17:25:39Z,,0,0,09000064803a0fbd IRS-2007-0109-0002,IRS,IRS-2007-0109,Guidance Regarding the Active Trade or Business Requirement under Section 355(b),Proposed Rule,NPRM,2007-06-19T04:00:00Z,2007,6,2007-06-19T04:00:00Z,,2024-11-07T01:40:15Z,C7-02269,1,0,0900006480253b5f IRS-2007-0109-0003,IRS,IRS-2007-0109,Guidance Regarding the Active Trade or Business Requirement Under Section 355(b); Correction,Proposed Rule,NPRM,2007-06-05T04:00:00Z,2007,6,2007-06-05T04:00:00Z,,2024-11-07T01:40:17Z,E7-10799,1,0,090000648024961b IRS-2007-0109-0001,IRS,IRS-2007-0109,Guidance Regarding the Active Trade or Business Requirement Under Section 355(b),Proposed Rule,NPRM,2007-05-08T04:00:00Z,2007,5,2007-05-08T04:00:00Z,2007-08-07T03:59:59Z,2024-11-11T21:36:45Z,07-02269,1,0,090000648023745b