{"total":1,"page":1,"pageSize":25,"pages":1,"millis":0,"query":{"q":"","state":"","metro":"","industry":"","agency":"","kind":"gov","level":"","type":"","quarter":"","grade":"","collection":"","from":"","to":"2021-01-31","sort":"relevance"},"items":[{"id":"GOV-006","kind":"gov","level":"law","jurisdiction":"United States","state":"","metro":"","industry":"","agency":"","collection":"GOV","issuer":"","instrument":"Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), \u0027Force and Effect of Revenue Rulings, Revenue Procedures, Notices, Announcements, and News Releases\u0027, paragraphs (3)-(4), page as read Sept. 26, 2026","title":"Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), \u0027Force and Effect of Revenue Rulings, Revenue Procedures, Notices, Announcements, and News Releases\u0027, paragraphs (3)-(4), page as read Sept. 26, 2026","dateIssued":"2004-08-11","startDate":"2004-08-11","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/GOV-006","exhibitUrl":"/exhibit/GOV-006"}],"facets":{"kind":[{"value":"gov","label":"Court filing","count":1}],"level":[{"value":"law","label":"Legal authority","count":1}],"state":[],"type":[],"quarter":[],"grade":[{"value":"primary","label":"Primary source read","count":1}],"industry":[],"agency":[]}}