{"database": "openregs", "table": "federal_register", "rows": [["2013-21879", "Arbitrage Rebate Overpayments on Tax-Exempt Bonds", "Proposed Rule", "This document contains proposed regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax- exempt bonds and other tax-advantaged bonds. These proposed regulations provide the deadline for filing a claim for an arbitrage rebate overpayment and certain other rules. These proposed regulations affect issuers of tax-exempt and tax-advantaged bonds. This document also provides notice of a public hearing on these proposed regulations.", "2013-09-16", 2013, 9, "https://www.federalregister.gov/documents/2013/09/16/2013-21879/arbitrage-rebate-overpayments-on-tax-exempt-bonds", "https://www.govinfo.gov/content/pkg/FR-2013-09-16/pdf/2013-21879.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax- exempt bonds and other tax-advantaged bonds. These proposed regulations provide the deadline for filing a claim for an...", "1545-BK80"]], "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": ["2013-21879"], "units": {}, "query_ms": 0.5689960671588778, "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"}