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withdrawn,object_id IRS-2025-0400-0001,IRS,IRS-2025-0400,Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code (Notice 2025-71),Notice,Notice of Publication,2025-11-20T05:00:00Z,2025,11,2025-11-20T05:00:00Z,2026-01-21T04:59:59Z,2026-01-31T13:10:33Z,,1,0,09000064b9089b11