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withdrawn,object_id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