{"database": "openregs", "table": "dockets", "rows": [["IRS-2016-0053", "IRS", "Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f) (REG-140328-15)", "Rulemaking", "2020-07-29T16:51:01Z", "0b0000648242a909"]], "columns": ["id", "agency_id", "title", "docket_type", "last_modified", "object_id"], "primary_keys": ["id"], "primary_key_values": ["IRS-2016-0053"], "units": {}, "query_ms": 0.29845908284187317, "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"}