{"database": "openregs", "table": "federal_register", "rows": [["2012-26001", "Regulations Regarding the Application of Section 172(h) Including Consolidated Groups; Correction", "Proposed Rule", "This document contains corrections to a notice of proposed rulemaking (REG-140668-07) that was published in the Federal Register on Monday, September 17, 2012 (77 FR 57452). The proposed regulation provides guidance regarding the treatment of corporate equity reduction transactions (CERTs), including the treatment of multiple step plans for the acquisition of stock and CERTs involving members of a consolidated group.", "2012-10-23", 2012, 10, "https://www.federalregister.gov/documents/2012/10/23/2012-26001/regulations-regarding-the-application-of-section-172h-including-consolidated-groups-correction", "https://www.govinfo.gov/content/pkg/FR-2012-10-23/pdf/2012-26001.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains corrections to a notice of proposed rulemaking (REG-140668-07) that was published in the Federal Register on Monday, September 17, 2012 (77 FR 57452). The proposed regulation provides guidance regarding the treatment of corporate...", 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": ["2012-26001"], "units": {}, "query_ms": 0.6880479631945491, "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"}