{"database": "openregs", "table": "federal_register", "rows": [["E7-11057", "Unified Rule for Loss on Subsidiary Stock; Correction", "Proposed Rule", "This document contains corrections to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, January 23, 2007 (72 FR 2964). These regulations apply to corporations filing consolidated returns. The regulations implement aspects of the repeal of the General Utilities doctrine by redetermining members' bases in subsidiary stock and requiring certain reductions in subsidiary stock basis on a transfer of the stock. The regulations promote the clear reflection of income by redetermining members' bases in subsidiary's stock and reducing the subsidiary's attributes to prevent the duplication of loss, and they also, provide guidance limiting the application of section 362(e)(2) with respect to transactions between members of a consolidated group.", "2007-06-07", 2007, 6, "https://www.federalregister.gov/documents/2007/06/07/E7-11057/unified-rule-for-loss-on-subsidiary-stock-correction", "https://www.govinfo.gov/content/pkg/FR-2007-06-07/pdf/E7-11057.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains corrections to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, January 23, 2007 (72 FR 2964). These regulations apply to corporations filing consolidated returns. The regulations implement...", 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": ["E7-11057"], "units": {}, "query_ms": 17.943899030797184, "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"}