{"database": "openregs", "table": "dockets", "rows": [["IRS-2025-0017", "IRS", "Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24)", "Rulemaking", "2025-10-01T13:21:19Z", "0b000064868c6243"]], "columns": ["id", "agency_id", "title", "docket_type", "last_modified", "object_id"], "primary_keys": ["id"], "primary_key_values": ["IRS-2025-0017"], "units": {}, "query_ms": 14.405429130420089, "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"}