{"database": "openregs", "table": "federal_register", "rows": [["2011-15902", "Extension of Time for Filing Returns", "Rule", "This document contains final regulations relating to the automatic extensions of time to file returns for partnership, trust, and estate taxpayers, and automatic extensions of time for filing returns for pension excise taxes. The objective of these final regulations is to reduce overall taxpayer burden by providing an extension period that strikes the most reasonable balance for these pass-through entities and the large number of taxpayers who require information from these entities for completion of their income tax returns.", "2011-06-24", 2011, 6, "https://www.federalregister.gov/documents/2011/06/24/2011-15902/extension-of-time-for-filing-returns", "https://www.govinfo.gov/content/pkg/FR-2011-06-24/pdf/2011-15902.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations relating to the automatic extensions of time to file returns for partnership, trust, and estate taxpayers, and automatic extensions of time for filing returns for pension excise taxes. The objective of these...", 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": ["2011-15902"], "units": {}, "query_ms": 0.4622461274266243, "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"}