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withdrawn,object_id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-2026-0166-0001,IRS,IRS-2026-0166,Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15),Notice,Notice of Publication,2026-02-12T05:00:00Z,2026,2,2026-02-12T05:00:00Z,2026-03-31T03:59:59Z,2026-02-25T10:00:21Z,,1,0,09000064b91a87fa