{"database": "openregs", "table": "federal_register", "rows": [["2013-18702", "Mixed Straddles; Straddle-by-Straddle Identification Under Section 1092(b)(2)(A)(i)(I)", "Rule", "This document contains guidance for those taxpayers electing to establish a mixed straddle using straddle-by-straddle identification. These temporary regulations explain how to account for unrealized gain or loss on a position held by a taxpayer prior to the time the taxpayer establishes a mixed straddle using straddle-by- straddle identification. The text of these temporary regulations also serves as the text of the proposed regulations (REG-112815-12) set forth in the Proposed Rules section in this issue of the Federal Register.", "2013-08-02", 2013, 8, "https://www.federalregister.gov/documents/2013/08/02/2013-18702/mixed-straddles-straddle-by-straddle-identification-under-section-1092b2aii", "https://www.govinfo.gov/content/pkg/FR-2013-08-02/pdf/2013-18702.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains guidance for those taxpayers electing to establish a mixed straddle using straddle-by-straddle identification. These temporary regulations explain how to account for unrealized gain or loss on a position held by a taxpayer prior...", "1545-BL04"]], "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": ["2013-18702"], "units": {}, "query_ms": 490.6924059614539, "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"}