{"database": "openregs", "table": "dockets", "rows": [["IRS-2026-0265", "IRS", "Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25)", "Rulemaking", "2026-03-10T13:01:14Z", "0b000064b91f964d"]], "columns": ["id", "agency_id", "title", "docket_type", "last_modified", "object_id"], "primary_keys": ["id"], "primary_key_values": ["IRS-2026-0265"], "units": {}, "query_ms": 32.84536208957434, "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"}