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withdrawn,object_id IRS-2020-0040-0003,IRS,IRS-2020-0040,"Guidance: Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance, Consolidated Groups, Hybrid Arrangements and Certain Payments",Rule,Final Rule,2020-11-12T05:00:00Z,2020,11,2020-11-12T05:00:00Z,,2020-12-01T19:12:59Z,2020-21819,0,0,0900006484959889 IRS-2020-0040-0001,IRS,IRS-2020-0040,Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-11-12T05:00:00Z,2020,11,2020-11-12T05:00:00Z,2021-02-12T04:59:59Z,2024-11-06T23:42:00Z,2020-21818,1,0,0900006484959885