{"database": "openregs", "table": "federal_register", "rows": [["05-23630", "Guidance on Passive Foreign Investment Company (PFIC) Purging Elections", "Rule", "This document contains temporary regulations that provide certain elections for taxpayers that continue to be subject to the PFIC excess distribution regime of section 1291 even though the foreign corporation in which they own stock is no longer treated as a PFIC under section 1297(a) or (e). The regulations are necessary to provide guidance about purging the PFIC taint for such foreign corporations. The regulations will affect U.S. persons that hold stock in a PFIC. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.", "2005-12-08", 2005, 12, "https://www.federalregister.gov/documents/2005/12/08/05-23630/guidance-on-passive-foreign-investment-company-pfic-purging-elections", "https://www.govinfo.gov/content/pkg/FR-2005-12-08/pdf/05-23630.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains temporary regulations that provide certain elections for taxpayers that continue to be subject to the PFIC excess distribution regime of section 1291 even though the foreign corporation in which they own stock is no longer...", null]], "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": ["05-23630"], "units": {}, "query_ms": 0.39317295886576176, "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"}