{"database": "openregs", "table": "federal_register", "rows": [["2015-20770", "Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition", "Rule", "This document contains final and temporary regulations relating to the allocation of W-2 wages for purposes of the W-2 wage limitation on the amount of a taxpayer's deduction related to domestic production activities. Specifically, the temporary regulations provide guidance on: the allocation of W-2 wages paid by two or more taxpayers that are employers of the same employees during a calendar year; and the determination of W-2 wages if the taxpayer has a short taxable year. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking (REG-136459-09) on this subject in the Proposed Rules section in this issue of the Federal Register.", "2015-08-27", 2015, 8, "https://www.federalregister.gov/documents/2015/08/27/2015-20770/allocation-of-w-2-wages-in-a-short-taxable-year-and-in-an-acquisition-or-disposition", "https://www.govinfo.gov/content/pkg/FR-2015-08-27/pdf/2015-20770.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final and temporary regulations relating to the allocation of W-2 wages for purposes of the W-2 wage limitation on the amount of a taxpayer's deduction related to domestic production activities. Specifically, the temporary...", 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": ["2015-20770"], "units": {}, "query_ms": 0.37180911749601364, "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"}