{"database": "openregs", "table": "dockets", "rows": [["IRS-2026-0166", "IRS", "Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer\u2019s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15)", "Nonrulemaking", "2026-02-26T13:02:31Z", "0b000064b91a6b2e"]], "columns": ["id", "agency_id", "title", "docket_type", "last_modified", "object_id"], "primary_keys": ["id"], "primary_key_values": ["IRS-2026-0166"], "units": {}, "query_ms": 11.953144101426005, "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"}