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withdrawn,object_id IRS-2016-0053-0004,IRS,IRS-2016-0053,"Guidance under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance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