{"database": "openregs", "table": "federal_register", "rows": [["E7-11062", "Grantor Retained Interest Trusts-Application of Sections 2036 and 2039", "Proposed Rule", "This document contains proposed regulations providing guidance on the portion of a trust properly includible in a grantor's gross estate under Internal Revenue Code (Code) sections 2036 and 2039 if the grantor has retained the use of property in a trust or the right to an annuity, unitrust, or other income payment from such trust for life, for any period not ascertainable without reference to the grantor's death, or for a period that does not in fact end before the grantor's death. This document also provides notice of a public hearing on these proposed regulations.", "2007-06-07", 2007, 6, "https://www.federalregister.gov/documents/2007/06/07/E7-11062/grantor-retained-interest-trusts-application-of-sections-2036-and-2039", "https://www.govinfo.gov/content/pkg/FR-2007-06-07/pdf/E7-11062.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations providing guidance on the portion of a trust properly includible in a grantor's gross estate under Internal Revenue Code (Code) sections 2036 and 2039 if the grantor has retained the use of property in 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": ["E7-11062"], "units": {}, "query_ms": 154.22786702401936, "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"}