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withdrawn,object_id IRS-2023-0040-0003,IRS,IRS-2023-0040,Notice 2023-63,Notice,Notice of Publication,2023-09-08T04:00:00Z,2023,9,2023-09-08T04:00:00Z,2023-11-25T04:59:59Z,2024-11-07T00:51:20Z,,1,0,0900006485f5f627 IRS-2023-0040-0002,IRS,IRS-2023-0040,Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63),Notice,,2023-09-08T00:00:00Z,2023,9,,,2024-11-07T00:52:19Z,,0,1,0900006485f5f625 IRS-2023-0040-0001,IRS,IRS-2023-0040,Notice 2023-63,Notice,,2023-09-08T00:00:00Z,2023,9,,,2024-11-07T00:51:56Z,,0,1,0900006485f5f00e