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withdrawn,object_id IRS-2016-0048-0001,IRS,IRS-2016-0048,Recognition and Deferral of Section 987 Gain or Loss,Rule,Final Rule,2016-12-08T05:00:00Z,2016,12,2016-12-08T05:00:00Z,,2016-12-09T21:48:00Z,2016-28380,0,0,09000064823ebcf9 IRS-2016-0048-0002,IRS,IRS-2016-0048,Recognition and Deferral of Section 987 Gain or Loss,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2016-12-08T05:00:00Z,2016,12,2016-12-08T05:00:00Z,2017-03-09T04:59:59Z,2024-11-12T06:16:32Z,2016-28377,1,0,09000064823eca68