{"database": "openregs", "table": "federal_register", "rows": [["2013-02260", "Treatment of Grantor of an Option on a Partnership Interest", "Proposed Rule", "This document contains proposed regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. Specifically, the proposed regulations expand the characterization rule measurement events to include certain transfers of interests in the issuing partnership and other look- through entities, and provide additional guidance in determining the character of the grantor's gain or loss as a result of a closing transaction with respect to, or a lapse of, an option on a partnership interest. The proposed regulations will affect partnerships that issue noncompensatory options, the partners of such partnerships, and the holders of such options.", "2013-02-05", 2013, 2, "https://www.federalregister.gov/documents/2013/02/05/2013-02260/treatment-of-grantor-of-an-option-on-a-partnership-interest", "https://www.govinfo.gov/content/pkg/FR-2013-02-05/pdf/2013-02260.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations relating to the tax treatment of noncompensatory options and convertible instruments issued by a partnership. Specifically, the proposed regulations expand the characterization rule measurement events 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": ["2013-02260"], "units": {}, "query_ms": 0.30166516080498695, "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"}