{"database": "openregs", "table": "federal_register", "rows": [["2010-13790", "Contributed Property", "Rule", "This document contains final regulations under section 704(c) of the Internal Revenue Code (Code) providing that the section 704(c) anti-abuse rule takes into account the tax liabilities of both the partners in a partnership and certain direct and indirect owners of such partners. These final regulations further provide that a section 704(c) allocation method cannot be used to achieve tax results inconsistent with the intent of subchapter K of the Code. The final regulations affect partnerships and their partners.", "2010-06-09", 2010, 6, "https://www.federalregister.gov/documents/2010/06/09/2010-13790/contributed-property", "https://www.govinfo.gov/content/pkg/FR-2010-06-09/pdf/2010-13790.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations under section 704(c) of the Internal Revenue Code (Code) providing that the section 704(c) anti-abuse rule takes into account the tax liabilities of both the partners in a partnership and certain direct and...", 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": ["2010-13790"], "units": {}, "query_ms": 7.409673882648349, "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"}