{"database": "openregs", "table": "federal_register", "rows": [["2019-25955", "Guidance on Passive Foreign Investment Companies; Hearing Cancellation", "Proposed Rule", "This document cancels a public hearing on proposed regulations under sections 1291, 1297, and 1298 of the Internal Revenue Code (\"Code\") regarding the determination of ownership in a passive foreign investment company within the meaning of section 1297(a) (\"PFIC\") and the treatment of certain income received or accrued by a foreign corporation and assets held by a foreign corporation for purposes of section 1297.", "2019-12-02", 2019, 12, "https://www.federalregister.gov/documents/2019/12/02/2019-25955/guidance-on-passive-foreign-investment-companies-hearing-cancellation", "https://www.govinfo.gov/content/pkg/FR-2019-12-02/pdf/2019-25955.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document cancels a public hearing on proposed regulations under sections 1291, 1297, and 1298 of the Internal Revenue Code (\"Code\") regarding the determination of ownership in a passive foreign investment company within the meaning of section...", "1545-BM69, 1545-BO59"]], "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": ["2019-25955"], "units": {}, "query_ms": 0.7461730856448412, "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"}