{"database": "openregs", "table": "documents", "is_view": false, "human_description_en": "where docket_id = \"IRS-2019-0038\" sorted by posted_date descending", "rows": [["IRS-2019-0038-0018", "IRS", "IRS-2019-0038", "Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items", "Rule", "Final Rule", "2021-01-06T05:00:00Z", 2021, 1, "2021-01-06T05:00:00Z", null, "2021-01-06T20:49:31Z", "2020-28653", 0, 0, "09000064849e0820"], ["IRS-2019-0038-0011", "IRS", "IRS-2019-0038", "Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing", "Proposed Rule", "Notice of Hearing", "2019-12-04T05:00:00Z", 2019, 12, "2019-12-04T05:00:00Z", "2019-12-04T04:59:59Z", "2019-12-05T02:02:04Z", "2019-25161", 0, 0, "09000064841e296a"], ["IRS-2019-0038-0002", "IRS", "IRS-2019-0038", "Taxable Year of Income Inclusion under an Accrual Method of Accounting: Correction", "Proposed Rule", "Correction", "2019-10-09T04:00:00Z", 2019, 10, "2019-10-09T04:00:00Z", "2019-11-09T04:59:59Z", "2019-11-10T21:56:26Z", "2019-21949", 0, 0, "0900006484063046"], ["IRS-2019-0038-0001", "IRS", "IRS-2019-0038", "Taxable Year of Income Inclusion under an Accrual Method of Accounting", "Proposed Rule", "Notice of Proposed Rulemaking (NPRM)", "2019-09-09T04:00:00Z", 2019, 9, "2019-09-09T04:00:00Z", "2019-11-09T04:59:59Z", "2024-11-12T23:07:58Z", "2019-19325", 1, 0, "0900006483f21117"]], "truncated": false, "filtered_table_rows_count": 4, "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"posted_month", "comment_start_date", "comment_end_date", "last_modified", "fr_doc_num", "open_for_comment", "withdrawn", "object_id"], "primary_keys": ["id"], "units": {}, "query": {"sql": "select id, agency_id, docket_id, title, document_type, subtype, posted_date, posted_year, posted_month, comment_start_date, comment_end_date, last_modified, fr_doc_num, open_for_comment, withdrawn, object_id from documents where \"docket_id\" = :p0 order by posted_date desc limit 101", "params": {"p0": "IRS-2019-0038"}}, "facet_results": {"agency_id": {"name": "agency_id", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?docket_id=IRS-2019-0038", "results": [{"value": "IRS", "label": "IRS", "count": 4, "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&agency_id=IRS", "selected": false}], "truncated": false}, "document_type": {"name": "document_type", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?docket_id=IRS-2019-0038", "results": [{"value": "Proposed Rule", "label": "Proposed Rule", "count": 3, "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&document_type=Proposed+Rule", "selected": false}, {"value": "Rule", "label": "Rule", "count": 1, "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&document_type=Rule", "selected": false}], "truncated": false}, "posted_year": {"name": "posted_year", "type": "column", "hideable": false, "toggle_url": "/openregs/documents.json?docket_id=IRS-2019-0038", "results": [{"value": 2019, "label": 2019, "count": 3, "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&posted_year=2019", "selected": false}, {"value": 2021, "label": 2021, "count": 1, "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&posted_year=2021", "selected": false}], "truncated": false}}, "suggested_facets": [{"name": "comment_end_date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&_facet=comment_end_date"}, {"name": "open_for_comment", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&_facet=open_for_comment"}, {"name": "posted_date", "type": "date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&_facet_date=posted_date"}, {"name": "comment_start_date", "type": "date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&_facet_date=comment_start_date"}, {"name": "comment_end_date", "type": "date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&_facet_date=comment_end_date"}, {"name": "last_modified", "type": "date", "toggle_url": "https://www.pawtectors.org/openregs/documents.json?docket_id=IRS-2019-0038&_facet_date=last_modified"}], "next": null, "next_url": null, "private": false, "allow_execute_sql": true, "query_ms": 215.22692893631756, "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"}