{"database": "openregs", "table": "federal_register", "rows": [["2014-10661", "Section 67 Limitations on Estates or Trusts", "Rule", "This document contains final regulations that provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code. These regulations affect estates and non-grantor trusts.", "2014-05-09", 2014, 5, "https://www.federalregister.gov/documents/2014/05/09/2014-10661/section-67-limitations-on-estates-or-trusts", "https://www.govinfo.gov/content/pkg/FR-2014-05-09/pdf/2014-10661.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations that provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of...", 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": ["2014-10661"], "units": {}, "query_ms": 10.809876956045628, "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"}