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withdrawn,object_id IRS-2019-0055-0055,IRS,IRS-2019-0055,"Guidance: Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A; Correction",Rule,Correction,2021-10-01T04:00:00Z,2021,10,2021-10-01T04:00:00Z,,2021-10-07T14:09:04Z,2021-21175,0,0,0900006484db6266 IRS-2019-0055-0002,IRS,IRS-2019-0055,"Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations",Rule,Final Rule,2019-12-20T05:00:00Z,2019,12,2019-12-20T05:00:00Z,,2019-12-20T14:59:28Z,2019-24848,0,0,0900006484240956