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withdrawn,object_id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-2016-0053-0006,IRS,IRS-2016-0053,"Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correcting Amendment",Rule,Correction,2020-03-17T04:00:00Z,2020,3,2020-03-17T04:00:00Z,,2020-03-18T13:53:08Z,2020-05040,0,0,090000648444c0a7
IRS-2016-0053-0005,IRS,IRS-2016-0053,"Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction",Rule,Correction,2020-03-17T04:00:00Z,2020,3,2020-03-17T04:00:00Z,,2020-03-18T13:51:30Z,2020-05041,0,0,090000648444c09e
IRS-2016-0053-0004,IRS,IRS-2016-0053,"Guidance under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f)",Rule,Final Rule,2019-12-18T05:00:00Z,2019,12,2019-12-18T05:00:00Z,,2019-12-20T15:28:55Z,2019-27110,0,0,090000648422906e
IRS-2016-0053-0003,IRS,IRS-2016-0053,"Guidance: Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f); Correction",Rule,Correction,2017-01-31T05:00:00Z,2017,1,2017-01-31T05:00:00Z,,2017-02-13T18:25:35Z,2017-01055,0,0,09000064824a0e60
IRS-2016-0053-0002,IRS,IRS-2016-0053,Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition; Guidance Under Section 355(f),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2016-12-19T05:00:00Z,2016,12,2016-12-19T05:00:00Z,2017-03-21T03:59:59Z,2024-11-11T21:31:30Z,2016-30156,1,0,090000648242394c
IRS-2016-0053-0001,IRS,IRS-2016-0053,"Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f)",Rule,Temporary Rule,2016-12-19T05:00:00Z,2016,12,2016-12-19T05:00:00Z,,2016-12-20T16:40:49Z,2016-30160,0,0,0900006482423487