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withdrawn,object_id IRS-2023-0047-0004,IRS,IRS-2023-0047,Guidance: Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions,Rule,Final Rule,2024-07-18T04:00:00Z,2024,7,2024-07-18T04:00:00Z,,2024-07-18T18:22:33Z,2024-15232,0,0,09000064865f81e4