{"database": "openregs", "table": "federal_register", "rows": [["2010-4756", "Unified Rule for Loss on Subsidiary Stock; Correction", "Rule", "This document contains a correction to final regulations (TD 9424) that were published in the Federal Register on Wednesday, September 17, 2008 (73 FR 53934). The regulations apply to corporations filing consolidated returns, and corporations that enter into certain tax-free reorganizations. The regulations provide rules for determining the tax consequences of a member's transfer (including by deconsolidation and worthlessness) of loss shares of subsidiary stock.", "2010-03-05", 2010, 3, "https://www.federalregister.gov/documents/2010/03/05/2010-4756/unified-rule-for-loss-on-subsidiary-stock-correction", "https://www.govinfo.gov/content/pkg/FR-2010-03-05/pdf/2010-4756.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains a correction to final regulations (TD 9424) that were published in the Federal Register on Wednesday, September 17, 2008 (73 FR 53934). The regulations apply to corporations filing consolidated returns, and corporations that...", 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": ["2010-4756"], "units": {}, "query_ms": 11.835283134132624, "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"}