{"database": "openregs", "table": "federal_register", "rows": [["2011-26972", "Deduction for Qualified Film and Television Production Costs", "Proposed Rule", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to deductions for the costs of producing film and television productions. Those temporary regulations reflect changes to the law made by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, and affect taxpayers that produce films and television productions within the United States. The text of those temporary regulations also serves as the text of these proposed regulations.", "2011-10-19", 2011, 10, "https://www.federalregister.gov/documents/2011/10/19/2011-26972/deduction-for-qualified-film-and-television-production-costs", "https://www.govinfo.gov/content/pkg/FR-2011-10-19/pdf/2011-26972.pdf", "Treasury Department; Internal Revenue Service", "497,254", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to deductions for the costs of producing film and television productions. Those temporary regulations reflect changes to 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": ["2011-26972"], "units": {}, "query_ms": 159.4260080019012, "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"}