{"database": "openregs", "table": "federal_register", "rows": [["2011-13978", "New Markets Tax Credit Non-Real Estate Investments", "Proposed Rule", "This document contains proposed regulations modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income communities. The regulations will affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the program. This document also provides a notice of a public hearing on these proposed regulations. The Treasury Department and the IRS have published separately in this issue of the Federal Register an advance notice of proposed rulemaking REG-114206-11 requesting comments on additional modifications to the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income communities.", "2011-06-07", 2011, 6, "https://www.federalregister.gov/documents/2011/06/07/2011-13978/new-markets-tax-credit-non-real-estate-investments", "https://www.govinfo.gov/content/pkg/FR-2011-06-07/pdf/2011-13978.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income communities. The regulations will affect taxpayers claiming the new markets tax...", 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": ["2011-13978"], "units": {}, "query_ms": 0.5048119928687811, "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"}