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withdrawn,object_id IRS-2016-0053-0002,IRS,IRS-2016-0053,Guidance Regarding Predecessors and Successors Under Section 355(e); Limitation on Gain Recognition; Guidance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