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withdrawn,object_id IRS-2009-0021-0008,IRS,IRS-2009-0021,"Permission for Election to Treat Liquidation of Target, Followed by Recontribution to New Target, as Cross-Chain Reorganization",Rule,,2012-06-20T04:00:00Z,2012,6,2012-06-20T04:00:00Z,,2014-01-17T21:39:36Z,2012-14979,0,0,09000064810593dd