{"database": "openregs", "table": "federal_register", "rows": [["2014-11115", "Definition of Real Estate Investment Trust Real Property", "Proposed Rule", "This document contains proposed regulations that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These proposed regulations provide guidance to real estate investment trusts and their shareholders. This document also provides notice of a public hearing on these proposed regulations.", "2014-05-14", 2014, 5, "https://www.federalregister.gov/documents/2014/05/14/2014-11115/definition-of-real-estate-investment-trust-real-property", "https://www.govinfo.gov/content/pkg/FR-2014-05-14/pdf/2014-11115.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations that clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code (Code). These proposed regulations provide guidance to real estate...", 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": ["2014-11115"], "units": {}, "query_ms": 0.6257930072024465, "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"}