{"database": "openregs", "table": "federal_register", "rows": [["2015-25921", "Notional Principal Contracts; Swaps With Nonperiodic Payments", "Rule", "This document contains amendments to temporary regulations relating to guidance for the treatment of nonperiodic payments made or received pursuant to certain notional principal contracts. These amendments change the applicability date of the embedded loan rule for the treatment of nonperiodic payments from November 4, 2015, to the later of January 1, 2017, or six months after the date of publication of the Treasury decision adopting these rules as final regulations in the Federal Register. The amendments to the temporary regulations provide guidance to taxpayers who are parties making and receiving nonperiodic payments under notional principal contracts.", "2015-10-13", 2015, 10, "https://www.federalregister.gov/documents/2015/10/13/2015-25921/notional-principal-contracts-swaps-with-nonperiodic-payments", "https://www.govinfo.gov/content/pkg/FR-2015-10-13/pdf/2015-25921.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains amendments to temporary regulations relating to guidance for the treatment of nonperiodic payments made or received pursuant to certain notional principal contracts. These amendments change the applicability date of the embedded...", "1545-BM62"]], "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": ["2015-25921"], "units": {}, "query_ms": 0.45245105866342783, "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"}