{"database": "openregs", "table": "federal_register", "rows": [["2019-09552", "Recognition and Deferral of Section 987 Gain or Loss", "Rule", "This document contains final regulations relating to combinations and separations of qualified business units (QBUs) subject to section 987 and the recognition and deferral of foreign currency gain or loss with respect to a QBU subject to section 987 in connection with certain QBU terminations and certain other transactions involving partnerships. In addition, this document withdraws temporary regulations regarding the allocation of assets and liabilities of certain partnerships for purposes of section 987. The final regulations affect taxpayers that own certain QBUs.", "2019-05-13", 2019, 5, "https://www.federalregister.gov/documents/2019/05/13/2019-09552/recognition-and-deferral-of-section-987-gain-or-loss", "https://www.govinfo.gov/content/pkg/FR-2019-05-13/pdf/2019-09552.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations relating to combinations and separations of qualified business units (QBUs) subject to section 987 and the recognition and deferral of foreign currency gain or loss with respect to a QBU subject to section 987...", 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": ["2019-09552"], "units": {}, "query_ms": 6.613809848204255, "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"}