{"database": "openregs", "table": "documents", "is_view": false, "human_description_en": "where agency_id = \"IRS\", document_type = \"Proposed Rule\" and posted_year = 2020 sorted by posted_date descending", "rows": [["IRS-2021-0001-0001", "IRS", "IRS-2021-0001", "User Fee for Estate Tax Closing Letter", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-12-31T05:00:00Z", 2020, 12, "2020-12-31T05:00:00Z", "2021-03-02T04:59:59Z", "2024-11-12T23:26:33Z", "2020-28931", 1, 0, "09000064849d65d3"], ["IRS-2020-0041-0001", "IRS", "IRS-2020-0041", "Treatment of Special Enforcement Matters  (REG\u2013123652\u201318)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-11-24T05:00:00Z", 2020, 11, "2020-11-24T05:00:00Z", "2021-01-26T04:59:59Z", "2024-11-06T23:43:35Z", "2020-25904", 1, 0, "0900006484972b85"], ["IRS-2020-0048-0001", "IRS", "IRS-2020-0048", "Review of Regulatory and Other Relief to Support Economic Recovery", "Proposed Rule", "Request for Comment", "2020-11-17T05:00:00Z", 2020, 11, "2020-11-17T05:00:00Z", "2021-01-05T04:59:59Z", "2024-11-06T23:41:20Z", "2020-25240", 1, 0, "09000064849637e8"], ["IRS-2020-0040-0001", "IRS", "IRS-2020-0040", "Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG\u2013101657\u201320)", "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"], ["IRS-2019-0041-0007", "IRS", "IRS-2019-0041", "Additional First Year Depreciation Deduction", "Proposed Rule", "Withdrawal", "2020-11-10T05:00:00Z", 2020, 11, "2020-11-10T05:00:00Z", null, "2020-11-12T20:20:41Z", "2020-24026", 0, 0, "09000064849564dc"], ["IRS-2020-0039-0001", "IRS", "IRS-2020-0039", "Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-11-06T05:00:00Z", 2020, 11, "2020-11-06T05:00:00Z", null, "2025-11-20T10:00:14Z", "2020-24338", 1, 0, "090000648494e08b"], ["IRS-2020-0038-0001", "IRS", "IRS-2020-0038", "Low-Income Housing Credit Average Income Test Regulations", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-10-30T04:00:00Z", 2020, 10, "2020-10-30T04:00:00Z", "2020-12-30T04:59:59Z", "2024-11-06T23:41:44Z", "2020-20221", 1, 0, "090000648494170d"], ["IRS-2020-0036-0001", "IRS", "IRS-2020-0036", "Ownership Attribution under Section 958 for Purposes of Sections 367(a) and 954(c)(6)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-09-22T04:00:00Z", 2020, 9, "2020-09-22T04:00:00Z", "2020-11-21T04:59:59Z", "2024-11-12T23:25:18Z", "2020-17550", 1, 0, "090000648486ee44"], ["IRS-2020-0028-0011", "IRS", "IRS-2020-0028", "Small Business Taxpayer Exceptions; Correction", "Proposed Rule", "Correction", "2020-09-18T04:00:00Z", 2020, 9, "2020-09-18T04:00:00Z", null, "2020-09-22T16:06:21Z", "2020-20606", 0, 0, "09000064848644b3"], ["IRS-2020-0016-12040", "IRS", "IRS-2020-0016", "Certain Medical Care Arrangements; Hearing", "Proposed Rule", "Public Hearing", "2020-09-18T04:00:00Z", 2020, 9, "2020-09-18T04:00:00Z", "2020-09-26T03:59:59Z", "2020-10-10T01:01:55Z", "2020-20326", 0, 0, "0900006484864979"], ["IRS-2020-0035-0001", "IRS", "IRS-2020-0035", "Limitation on Deduction for Business Interest Expense: Allocation of Interest Expense by Passthrough Entities; Dividends Paid by Regulated Investment Companies; Application of Limitation on Deduction for Business Interest Expense to United States Shareholders of Controlled Foreign Corporations and to Foreign Persons with Effectively Connected Income", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-09-14T04:00:00Z", 2020, 9, "2020-09-14T04:00:00Z", "2020-11-03T04:59:59Z", "2024-11-12T23:24:51Z", "2020-16532", 1, 0, "0900006484856aa7"], ["IRS-2020-0033-0001", "IRS", "IRS-2020-0033", "Coordination of Extraordinary Disposition and Disqualified Basis Rules", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-08-27T04:00:00Z", 2020, 8, "2020-08-27T04:00:00Z", "2020-10-27T03:59:59Z", "2024-11-12T23:23:12Z", "2020-18544", 1, 0, "0900006484823d0d"], ["IRS-2020-0031-0001", "IRS", "IRS-2020-0031", "Rollover Rules for Qualified Plan Loan Offset Amounts", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-08-20T04:00:00Z", 2020, 8, "2020-08-20T04:00:00Z", "2020-10-06T03:59:59Z", "2024-11-12T23:23:53Z", "2020-16564", 1, 0, "0900006484813eb8"], ["IRS-2020-0030-0001", "IRS", "IRS-2020-0030", "Guidance under Section 1061", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-08-14T04:00:00Z", 2020, 8, "2020-08-14T04:00:00Z", "2020-10-06T03:59:59Z", "2025-02-10T02:01:00Z", "2020-17108", 1, 0, "09000064847ffe3a"], ["IRS-2020-0004-0006", "IRS", "IRS-2020-0004", "Guidance: Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments (Global Intangible Low-Taxed Income); Correction", "Proposed Rule", "Correction", "2020-08-11T04:00:00Z", 2020, 8, "2020-08-11T04:00:00Z", null, "2020-08-11T22:07:28Z", "2020-15857", 0, 0, "09000064847f0747"], ["IRS-2018-0008-0015", "IRS", "IRS-2018-0008", "Certain Non-Government Persons Not Authorized To Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-08-07T04:00:00Z", 2020, 8, "2020-08-07T04:00:00Z", "2020-10-07T03:59:59Z", "2020-10-07T01:01:27Z", "2020-16912", 0, 0, "09000064847e293a"], ["IRS-2020-0007-0011", "IRS", "IRS-2020-0007", "Public Hearing: Effect of Section 67(g) on Trusts and Estates; Cancellation", "Proposed Rule", "Notice of Hearing", "2020-08-05T04:00:00Z", 2020, 8, "2020-08-05T04:00:00Z", null, "2020-08-05T19:18:15Z", "2020-17126", 0, 0, "09000064847d72fc"], ["IRS-2020-0028-0001", "IRS", "IRS-2020-0028", "Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-08-05T04:00:00Z", 2020, 8, "2020-08-05T04:00:00Z", "2020-09-15T03:59:59Z", "2024-11-12T23:24:07Z", "2020-16364", 1, 0, "09000064847d72f5"], ["IRS-2020-0026-0001", "IRS", "IRS-2020-0026", "Excise Taxes: Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-07-31T04:00:00Z", 2020, 7, "2020-07-31T04:00:00Z", "2020-09-30T03:59:59Z", "2026-02-20T20:29:42Z", "2020-15504", 1, 0, "09000064847c3a93"], ["IRS-2020-0025-0002", "IRS", "IRS-2020-0025", "Recapture of Excess Employment Tax Credits Under the Families First Act and the CARES Act", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-07-29T04:00:00Z", 2020, 7, "2020-07-29T04:00:00Z", "2020-09-29T03:59:59Z", "2024-11-06T23:38:48Z", "2020-16300", 1, 0, "09000064847b358f"], ["IRS-2020-0024-0001", "IRS", "IRS-2020-0024", "Guidance: Income Subject to a High Rate of Foreign Tax", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-07-23T04:00:00Z", 2020, 7, "2020-07-23T04:00:00Z", "2020-09-22T03:59:59Z", "2024-11-06T23:38:22Z", "2020-15349", 1, 0, "0900006484799759"], ["IRS-2020-0013-0007", "IRS", "IRS-2020-0013", "Hearing: Credit for Carbon Oxide Sequestration", "Proposed Rule", "Notice of Hearing", "2020-07-22T04:00:00Z", 2020, 7, "2020-07-22T04:00:00Z", "2020-08-15T03:59:59Z", "2020-08-16T01:00:51Z", "2020-15237", 0, 0, "09000064847927df"], ["IRS-2020-0007-0010", "IRS", "IRS-2020-0007", "Hearing: Effect of Section 67(g) on Trusts and Estates", "Proposed Rule", "Hearings", "2020-07-17T04:00:00Z", 2020, 7, "2020-07-17T04:00:00Z", "2020-07-30T03:59:59Z", "2020-07-31T01:02:54Z", "2020-15019", 0, 0, "090000648477e0f6"], ["IRS-2020-0023-0001", "IRS", "IRS-2020-0023", "Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-07-15T04:00:00Z", 2020, 7, "2020-07-15T04:00:00Z", null, "2022-02-08T15:51:20Z", "2020-14895", 0, 0, "0900006484763959"], ["IRS-2020-0020-0001", "IRS", "IRS-2020-0020", "Consolidated Net Operating Losses", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-07-08T04:00:00Z", 2020, 7, "2020-07-08T04:00:00Z", "2020-09-01T03:59:59Z", "2024-11-06T23:37:07Z", "2020-14427", 1, 0, "090000648473116a"], ["IRS-2020-0021-0001", "IRS", "IRS-2020-0021", "Section 42, Low-Income Housing Credit Compliance-Monitoring Regulations", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-07-07T04:00:00Z", 2020, 7, "2020-07-07T04:00:00Z", "2020-09-09T03:59:59Z", "2024-11-06T23:37:32Z", "2020-14555", 1, 0, "090000648472b076"], ["IRS-2020-0013-0003", "IRS", "IRS-2020-0013", "Credit for Carbon Oxide Sequestration; Correction", "Proposed Rule", "Correction", "2020-06-30T04:00:00Z", 2020, 6, "2020-06-30T04:00:00Z", null, "2020-07-06T10:53:36Z", "2020-14033", 0, 0, "090000648471afd4"], ["IRS-2020-0019-0001", "IRS", "IRS-2020-0019", "Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-06-23T04:00:00Z", 2020, 6, "2020-06-23T04:00:00Z", "2020-08-25T03:59:59Z", "2024-11-12T23:21:52Z", "2020-13506", 1, 0, "0900006484700fe1"], ["IRS-2020-0018-0001", "IRS", "IRS-2020-0018", "Statutory Limitations on Like-Kind Exchanges (REG-117589-18)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-06-12T04:00:00Z", 2020, 6, "2020-06-12T04:00:00Z", "2020-08-12T03:59:59Z", "2024-11-12T23:22:04Z", "2020-11530", 1, 0, "09000064846e88f6"], ["IRS-2020-0008-0005", "IRS", "IRS-2020-0008", "Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Correction", "Proposed Rule", "Correction", "2020-06-11T04:00:00Z", 2020, 6, "2020-06-11T04:00:00Z", "2020-07-14T03:59:59Z", "2020-07-19T17:06:13Z", "2020-12628", 0, 0, "09000064846e15b8"], ["IRS-2020-0017-0001", "IRS", "IRS-2020-0017", "Tax on Excess Tax-Exempt Organization Executive Compensation", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-06-11T04:00:00Z", 2020, 6, "2020-06-11T04:00:00Z", "2020-08-11T03:59:59Z", "2024-11-12T23:20:43Z", "2020-11859", 1, 0, "09000064846e14c5"], ["IRS-2020-0016-0001", "IRS", "IRS-2020-0016", "Certain Medical Care Arrangements", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-06-10T04:00:00Z", 2020, 6, "2020-06-10T04:00:00Z", "2020-08-11T03:59:59Z", "2025-02-14T02:00:19Z", "2020-12213", 1, 0, "09000064846ddfa2"], ["IRS-2020-0014-0001", "IRS", "IRS-2020-0014", "Dependent Defined", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-06-09T04:00:00Z", 2020, 6, "2020-06-09T04:00:00Z", "2020-07-25T03:59:59Z", "2024-11-12T23:21:45Z", "2020-10224", 1, 0, "09000064846d9b4e"], ["IRS-2020-0013-0001", "IRS", "IRS-2020-0013", "Credit for Carbon Oxide Sequestration", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-06-02T04:00:00Z", 2020, 6, "2020-06-02T04:00:00Z", "2020-08-04T03:59:59Z", "2024-11-12T23:21:06Z", "2020-11907", 1, 0, "09000064846c35f9"], ["IRS-2020-0012-0001", "IRS", "IRS-2020-0012", "Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (REG\u2013100320\u201320)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-05-27T04:00:00Z", 2020, 5, "2020-05-27T04:00:00Z", "2020-07-28T03:59:59Z", "2024-11-12T23:20:38Z", "2020-10679", 1, 0, "09000064846b1a76"], ["IRS-2020-0011-0001", "IRS", "IRS-2020-0011", "Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction (REG\u2013124810\u201319)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-05-27T04:00:00Z", 2020, 5, "2020-05-27T04:00:00Z", "2020-07-28T03:59:59Z", "2024-11-12T23:20:38Z", "2020-10069", 1, 0, "09000064846b1952"], ["IRS-2020-0010-0001", "IRS", "IRS-2020-0010", "Rehabilitation Credit Allocated over a 5-Year Period (REG\u2013124327\u201319)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-05-22T04:00:00Z", 2020, 5, "2020-05-22T04:00:00Z", "2020-07-22T03:59:59Z", "2024-11-12T23:20:44Z", "2020-09879", 1, 0, "090000648466f465"], ["IRS-2020-0005-0014", "IRS", "IRS-2020-0005", "Preparer Tax Identification Number  User Fee Update; Hearing", "Proposed Rule", "Notice of Hearing", "2020-05-19T04:00:00Z", 2020, 5, "2020-05-19T04:00:00Z", "2020-05-22T03:59:59Z", "2020-05-22T01:01:54Z", "2020-10772", 0, 0, "090000648463ed64"], ["IRS-2019-0055-0054", "IRS", "IRS-2019-0055", "Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Correction", "Proposed Rule", "Correction", "2020-05-15T04:00:00Z", 2020, 5, "2020-05-15T04:00:00Z", null, "2020-05-15T20:01:48Z", "2020-08994", 0, 0, "0900006484603936"], ["IRS-2020-0008-0001", "IRS", "IRS-2020-0008", "Denial of Deduction for Certain Fines, Penalties, and Other Amounts: Information With Respect to Certain Fines, Penalties, and Other Amounts", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-05-13T04:00:00Z", 2020, 5, "2020-05-13T04:00:00Z", "2020-07-14T03:59:59Z", "2024-11-06T23:36:22Z", "2020-08649", 1, 0, "09000064845e4f62"], ["IRS-2019-0059-0005", "IRS", "IRS-2019-0059", "Hearing: Source of Income From Certain Sales of Personal Property", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-05-13T04:00:00Z", 2020, 5, "2020-05-13T04:00:00Z", "2020-05-21T03:59:59Z", "2020-05-20T01:02:44Z", "2020-09966", 0, 0, "09000064845e501e"], ["IRS-2020-0007-0001", "IRS", "IRS-2020-0007", "Effect of Section 67(g) on Trusts and Estates", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-05-11T04:00:00Z", 2020, 5, "2020-05-11T04:00:00Z", "2020-06-26T03:59:59Z", "2024-11-12T23:19:55Z", "2020-09801", 1, 0, "09000064845b53c9"], ["IRS-2019-0055-0045", "IRS", "IRS-2019-0055", "Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Hearing", "Proposed Rule", "Notice of Hearing", "2020-05-01T04:00:00Z", 2020, 5, "2020-05-01T04:00:00Z", "2020-05-12T03:59:59Z", "2020-05-14T01:02:32Z", "2020-08842", 0, 0, "090000648452f625"], ["IRS-2020-0006-0001", "IRS", "IRS-2020-0006", "Unrelated Business Taxable Income Separately Computed for Each Trade or Business", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-04-24T04:00:00Z", 2020, 4, "2020-04-24T04:00:00Z", "2020-06-24T03:59:59Z", "2024-11-06T23:34:01Z", "2020-06604", 1, 0, "09000064844ce8e7"], ["IRS-2020-0002-0017", "IRS", "IRS-2020-0002", "Meals and Entertainment Expenses Under Section 274: Public Hearing Cancellation", "Proposed Rule", "Notice of Hearing", "2020-04-21T04:00:00Z", 2020, 4, "2020-04-21T04:00:00Z", null, "2020-04-24T20:47:57Z", "2020-08200", 0, 0, "09000064844bb7b1"], ["IRS-2020-0005-0001", "IRS", "IRS-2020-0005", "Preparer Tax Identification Number User Fee Update", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-04-16T04:00:00Z", 2020, 4, "2020-04-16T04:00:00Z", "2020-05-19T03:59:59Z", "2024-11-06T23:35:12Z", "2020-08055", 1, 0, "09000064844ab779"], ["IRS-2020-0003-0002", "IRS", "IRS-2020-0003", "Computation and Reporting of Reserves for Life Insurance Companies; Correction", "Proposed Rule", "Correction", "2020-04-16T04:00:00Z", 2020, 4, "2020-04-16T04:00:00Z", "2020-06-02T03:59:59Z", "2020-05-29T01:03:42Z", "2020-07562", 0, 0, "09000064844ab8d4"], ["IRS-2020-0004-0001", "IRS", "IRS-2020-0004", "Guidance: Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments under Section 951A (Global Intangible Low-Taxed Income)", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-04-08T04:00:00Z", 2020, 4, "2020-04-08T04:00:00Z", "2020-06-09T03:59:59Z", "2024-11-06T23:33:24Z", "2020-05923", 1, 0, "09000064844922c3"], ["IRS-2020-0003-0001", "IRS", "IRS-2020-0003", "Computation and Reporting of Reserves for Life Insurance Companies", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-04-02T04:00:00Z", 2020, 4, "2020-04-02T04:00:00Z", "2020-06-02T03:59:59Z", "2024-11-06T23:34:57Z", "2020-05701", 1, 0, "09000064844814e4"], ["IRS-2020-0002-0007", "IRS", "IRS-2020-0002", "Meals and Entertainment Expenses Under Section 274; Change of Hearing Date", "Proposed Rule", "Correction", "2020-03-06T05:00:00Z", 2020, 3, "2020-03-06T05:00:00Z", "2020-04-14T03:59:59Z", "2020-03-16T12:02:29Z", "2020-04561", 0, 0, "09000064843f9c9d"], ["IRS-2020-0002-0001", "IRS", "IRS-2020-0002", "Meals and Entertainment Expenses under Section 274", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-02-26T05:00:00Z", 2020, 2, "2020-02-26T05:00:00Z", "2020-04-14T03:59:59Z", "2024-11-06T23:32:31Z", "2020-03723", 1, 0, "09000064843b4fdb"], ["IRS-2020-0001-0001", "IRS", "IRS-2020-0001", "Income Tax Withholding from Wages", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-02-13T05:00:00Z", 2020, 2, "2020-02-13T05:00:00Z", "2020-04-14T03:59:59Z", "2024-11-06T23:31:42Z", "2020-02849", 1, 0, "0900006484362cb7"], ["IRS-2019-0035-0016", "IRS", "IRS-2019-0035", "Classification of Cloud Transactions and Transactions Involving Digital Content: Hearing", "Proposed Rule", "Notice of Hearing", "2020-01-16T05:00:00Z", 2020, 1, "2020-01-16T05:00:00Z", "2020-02-01T04:59:59Z", "2020-02-02T02:00:36Z", "2020-00591", 0, 0, "09000064842aed10"], ["IRS-2019-0040-0031", "IRS", "IRS-2019-0040", "Revised Applicability Dates for Regulations under Section 382(h) Related to Built-in Gain and Loss", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2020-01-14T05:00:00Z", 2020, 1, "2020-01-14T05:00:00Z", "2020-03-17T03:59:59Z", "2020-03-17T01:02:15Z", "2020-00469", 0, 0, "090000648429e237"]], "truncated": false, "filtered_table_rows_count": 54, "expanded_columns": [], "expandable_columns": [[{"column": "docket_id", "other_table": "dockets", "other_column": "id"}, "title"]], "columns": ["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"], "primary_keys": ["id"], "units": {}, "query": {"sql": "select 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 from documents where \"agency_id\" = :p0 and \"document_type\" = :p1 and \"posted_year\" = :p2 order by posted_date desc limit 101", "params": {"p0": "IRS", "p1": "Proposed Rule", "p2": "2020"}}, "facet_results": {"agency_id": {"name": "agency_id", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020", "results": [{"value": "IRS", "label": "IRS", "count": 54, "toggle_url": "https://www.pawtectors.org/openregs/documents.json?document_type=Proposed+Rule&posted_year=2020", "selected": true}], "truncated": false}, "document_type": {"name": "document_type", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020", "results": [{"value": "Proposed Rule", "label": "Proposed Rule", "count": 54, "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&posted_year=2020", "selected": true}], "truncated": false}, "posted_year": {"name": "posted_year", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020", "results": [{"value": 2020, "label": 2020, "count": 54, "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule", "selected": true}], "truncated": false}}, "suggested_facets": [{"name": "subtype", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020&_facet=subtype"}, {"name": "posted_month", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020&_facet=posted_month"}, {"name": "open_for_comment", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020&_facet=open_for_comment"}, {"name": "posted_date", "type": "date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020&_facet_date=posted_date"}, {"name": "comment_start_date", "type": "date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020&_facet_date=comment_start_date"}, {"name": "comment_end_date", "type": "date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020&_facet_date=comment_end_date"}, {"name": "last_modified", "type": "date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?agency_id=IRS&document_type=Proposed+Rule&posted_year=2020&_facet_date=last_modified"}], "next": null, "next_url": null, "private": false, "allow_execute_sql": true, "query_ms": 720.6096320878714, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}