{"database": "openregs", "table": "federal_register", "rows": [["2011-27445", "Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss", "Proposed Rule", "This document contains proposed regulations under section 1502 of the Internal Revenue Code. The regulations will apply to corporations filing consolidated returns. The regulations will require a loss group or loss subgroup to redetermine its consolidated net unrealized built-in gain and loss in certain circumstances. This document also invites comments from the public regarding these proposed regulations.", "2011-10-24", 2011, 10, "https://www.federalregister.gov/documents/2011/10/24/2011-27445/redetermination-of-the-consolidated-net-unrealized-built-in-gain-and-loss", "https://www.govinfo.gov/content/pkg/FR-2011-10-24/pdf/2011-27445.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations under section 1502 of the Internal Revenue Code. The regulations will apply to corporations filing consolidated returns. The regulations will require a loss group or loss subgroup to redetermine its...", 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": ["2011-27445"], "units": {}, "query_ms": 6.217367947101593, "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"}