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withdrawn,object_id IRS-2009-0021-0007,IRS,IRS-2009-0021,"Modification to Consolidated Return Regulation: Permitting an Election to Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization",Rule,Final Rule,2010-01-13T05:00:00Z,2010,1,2010-01-13T05:00:00Z,,2011-06-11T16:34:37Z,2010-00416,0,0,0900006480a7c466