{"database": "openregs", "table": "federal_register", "rows": [["05-10236", "Credit for Increasing Research Activities", "Proposed Rule", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations, including consolidated groups, or a group of trades or businesses under common control. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations and withdraws the proposed regulations published in the Federal Register on July 29, 2003 (68 FR 44499).", "2005-05-24", 2005, 5, "https://www.federalregister.gov/documents/2005/05/24/05-10236/credit-for-increasing-research-activities", "https://www.govinfo.gov/content/pkg/FR-2005-05-24/pdf/05-10236.pdf", "Treasury Department; Internal Revenue Service", "497,254", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of...", "1545-BA88, 1545-BD60"]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["05-10236"], "units": {}, "query_ms": 40.359159000217915, "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"}