{"database": "openregs", "table": "federal_register", "rows": [["E7-11445", "Deductions for Entertainment Use of Business Aircraft", "Proposed Rule", "This document contains proposed regulations relating to the use of business aircraft for entertainment. These proposed regulations affect taxpayers that deduct expenses for entertainment, amusement, or recreation provided to specified individuals. This document also provides notice of a public hearing on these proposed regulations. The proposed regulations reflect amendments under the American Jobs Creation Act of 2004 (AJCA) and the Gulf Opportunity Zone Act of 2005 (GOZA).", "2007-06-15", 2007, 6, "https://www.federalregister.gov/documents/2007/06/15/E7-11445/deductions-for-entertainment-use-of-business-aircraft", "https://www.govinfo.gov/content/pkg/FR-2007-06-15/pdf/E7-11445.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations relating to the use of business aircraft for entertainment. These proposed regulations affect taxpayers that deduct expenses for entertainment, amusement, or recreation provided to specified individuals. This...", 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": ["E7-11445"], "units": {}, "query_ms": 40.883753914386034, "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"}