{"database": "openregs", "table": "federal_register", "rows": [["2011-12279", "Treatment of Property Used To Acquire Parent Stock or Securities in Certain Triangular Reorganizations Involving Foreign Corporations", "Rule", "This document contains final regulations under section 367 of the Internal Revenue Code (Code) relating to the treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving foreign corporations. The regulations finalize proposed regulations and withdraw temporary regulations published on May 27, 2008 (TD 9400). The regulations affect corporations that engage in certain triangular reorganizations involving one or more foreign corporations.", "2011-05-19", 2011, 5, "https://www.federalregister.gov/documents/2011/05/19/2011-12279/treatment-of-property-used-to-acquire-parent-stock-or-securities-in-certain-triangular", "https://www.govinfo.gov/content/pkg/FR-2011-05-19/pdf/2011-12279.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations under section 367 of the Internal Revenue Code (Code) relating to the treatment of property used to acquire parent stock or securities in certain triangular reorganizations involving foreign corporations. The...", 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": ["2011-12279"], "units": {}, "query_ms": 108.83424710482359, "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"}