{"database": "openregs", "table": "dockets", "rows": [["IRS-2007-0105", "IRS", "Guidance under section 382, including regulations regarding built-in items under section 382(h)(6).  Built-in items under section 382(h)(6) were previously addressed in Notice 2003-65.", "Rulemaking", "2014-03-28T19:29:51Z", "0b0000648028648d"]], "columns": ["id", "agency_id", "title", "docket_type", "last_modified", "object_id"], "primary_keys": ["id"], "primary_key_values": ["IRS-2007-0105"], "units": {}, "query_ms": 19.527436001226306, "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"}