{"database": "lobbying", "table": "lobbying_activities", "rows": [[1165432, "b6e8c19e-36dc-433e-a095-befdc73b1629", "Q3", "INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)", 19877, "INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)", 2011, "third_quarter", "TAX", "U.S. international tax including deferral, foreign tax credits: H.R. 2735 \"Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749\" Revise IRC to make permanent active financing exemption Section 954 H.\nCorporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, \"Greater Research Opportunities with Tax Help Act;\" H.R. 942, \"The American Research and Competitiveness Act of 2011\".\nOther Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, \"3% withholding tax on certain federal contracts\".\nBilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China.\nOECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software.\nEmployee-Related Tax Reform: H.R. 1864 \"Mobile Workforce Act\" \nOther: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 \"Business Activity tax BATSA\"", "Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)", null, 1090000, 0, 0, "2011-10-20T11:00:03.247000-04:00"]], "columns": ["id", "filing_uuid", "filing_type", "registrant_name", "registrant_id", "client_name", "filing_year", "filing_period", "issue_code", "specific_issues", "government_entities", "income_amount", "expense_amount", "is_no_activity", "is_termination", "received_date"], "primary_keys": ["id"], "primary_key_values": ["1165432"], "units": {}, "query_ms": 0.43997284956276417, "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"}