{"database": "openregs", "table": "federal_register", "rows": [["2025-19018", "Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal", "Proposed Rule", "This document withdraws a notice of proposed rulemaking containing proposed regulations relating to corporate separations, incorporations, and reorganizations qualifying, in whole or in part, for nonrecognition of gain or loss. This document also withdraws a notice of proposed rulemaking containing proposed regulations that would have required multi-year tax reporting for corporate separations and related transactions. The proposed regulations would have affected corporations and their shareholders and security holders.", "2025-09-30", 2025, 9, "https://www.federalregister.gov/documents/2025/09/30/2025-19018/guidance-regarding-certain-matters-relating-to-nonrecognition-of-gain-or-loss-in-corporate", "https://www.govinfo.gov/content/pkg/FR-2025-09-30/pdf/2025-19018.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document withdraws a notice of proposed rulemaking containing proposed regulations relating to corporate separations, incorporations, and reorganizations qualifying, in whole or in part, for nonrecognition of gain or loss. This document also...", 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": ["2025-19018"], "units": {}, "query_ms": 0.8207058999687433, "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"}