{"database": "openregs", "table": "federal_register", "rows": [["08-1424", "Election to Expense Certain Refineries", "Proposed Rule", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code (Code) and affects taxpayers who own refineries located in the United States. The temporary regulations reflect changes to the law by the Energy Policy Act of 2005. The text of those regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing.", "2008-07-09", 2008, 7, "https://www.federalregister.gov/documents/2008/07/09/08-1424/election-to-expense-certain-refineries", "https://www.govinfo.gov/content/pkg/FR-2008-07-09/pdf/08-1424.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 election to expense qualified refinery property under section 179C of the Internal Revenue Code (Code) and affects...", 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": ["08-1424"], "units": {}, "query_ms": 0.3428269410505891, "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"}