{"database": "openregs", "table": "federal_register", "rows": [["2011-21408", "Election To Expense Certain Refineries", "Rule", "This document provides final regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code (Code). These final regulations adopt the temporary regulations with certain modifications to reflect changes to the law made by the Energy Improvement and Extension Act of 2008.", "2011-08-23", 2011, 8, "https://www.federalregister.gov/documents/2011/08/23/2011-21408/election-to-expense-certain-refineries", "https://www.govinfo.gov/content/pkg/FR-2011-08-23/pdf/2011-21408.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document provides final regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code (Code). These final regulations adopt the temporary regulations with certain modifications to...", 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": ["2011-21408"], "units": {}, "query_ms": 0.3728920128196478, "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"}