{"database": "openregs", "table": "federal_register", "rows": [["2016-14734", "Treatment of a Certain Interests in Corporations as Stock or Indebtedness; Hearing", "Proposed Rule", "This document provides a notice of public hearing on proposed regulations under section 385 of the Internal Revenue Code that would authorize the Commissioner to treat certain related-party interests in a corporation as indebtedness in part and stock in part for federal tax purposes, and establish threshold documentation requirements that must be satisfied in order for certain related-party interests in a corporation to be treated as indebtedness for federal tax purposes. The proposed regulations also would treat as stock certain related-party interests that otherwise would be treated as indebtedness for federal tax purposes.", "2016-06-21", 2016, 6, "https://www.federalregister.gov/documents/2016/06/21/2016-14734/treatment-of-a-certain-interests-in-corporations-as-stock-or-indebtedness-hearing", "https://www.govinfo.gov/content/pkg/FR-2016-06-21/pdf/2016-14734.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document provides a notice of public hearing on proposed regulations under section 385 of the Internal Revenue Code that would authorize the Commissioner to treat certain related-party interests in a corporation as indebtedness in part and stock...", 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": ["2016-14734"], "units": {}, "query_ms": 0.3571079869288951, "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"}