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withdrawn,object_id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-2016-0053-0003,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