{"database": "openregs", "table": "federal_register", "rows": [["2012-1234", "Dividend Equivalents From Sources Within the United States", "Rule", "This document contains temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident aliens and foreign corporations that hold notional principal contracts (NPCs) providing for payments determined by reference to payments of dividends from sources within the United States. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules Section in this issue of the Federal Register.", "2012-01-23", 2012, 1, "https://www.federalregister.gov/documents/2012/01/23/2012-1234/dividend-equivalents-from-sources-within-the-united-states", "https://www.govinfo.gov/content/pkg/FR-2012-01-23/pdf/2012-1234.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations provide guidance to nonresident aliens and foreign corporations that hold notional...", 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": ["2012-1234"], "units": {}, "query_ms": 0.7543179672211409, "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"}