{"database": "openregs", "table": "federal_register", "rows": [["2020-05040", "Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correcting Amendment", "Rule", "This document contains a correction to Treasury Decision 9888, which was published in the Federal Register on Wednesday, December 18, 2019. Treasury Decision 9888 contained final regulations providing guidance regarding the distribution by a distributing corporation of stock or securities of a controlled corporation without the recognition of income, gain, or loss.", "2020-03-17", 2020, 3, "https://www.federalregister.gov/documents/2020/03/17/2020-05040/guidance-under-section-355e-regarding-predecessors-successors-and-limitation-on-gain-recognition", "https://www.govinfo.gov/content/pkg/FR-2020-03-17/pdf/2020-05040.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains a correction to Treasury Decision 9888, which was published in the Federal Register on Wednesday, December 18, 2019. Treasury Decision 9888 contained final regulations providing guidance regarding the distribution by a...", 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": ["2020-05040"], "units": {}, "query_ms": 0.46614199527539313, "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"}