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withdrawn,object_id IRS-2015-0045-0021,IRS,IRS-2015-0045,Guidance: Tax on Certain Gifts and Bequests from Covered Expatriates,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:53:00Z,2025-00284,0,0,09000064868bb46b