{"database": "openregs", "table": "federal_register", "rows": [["2016-13425", "Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]", "Proposed Rule", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The text of those regulations also serves as part of the text of these proposed regulations. These proposed regulations would impose corporate level tax on certain transactions in which property of a C corporation becomes the property of a REIT. The proposed regulations also make an amendment not addressed in the temporary regulations. The proposed regulations affect RICs, REITs, C corporations the property of which becomes the property of a RIC or a REIT, and their shareholders.", "2016-06-08", 2016, 6, "https://www.federalregister.gov/documents/2016/06/08/2016-13425/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment", "https://www.govinfo.gov/content/pkg/FR-2016-06-08/pdf/2016-13425.pdf", "Treasury Department; Internal Revenue Service", "497,254", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The text of those regulations also serves as part...", 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": ["2016-13425"], "units": {}, "query_ms": 78.9043529657647, "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"}