{"database": "openregs", "table": "federal_register", "rows": [["E7-13587", "Information Returns Required with Respect to Certain Foreign Corporations and Certain Foreign-Owned Domestic Corporations", "Rule", "This document contains final regulations that provide guidance under sections 6038 and 6038A of the Internal Revenue Code (Code). The final regulations clarify the information required to be furnished regarding certain related party transactions of certain foreign corporations and certain foreign-owned domestic corporations. The final regulations also increase the amount of certain penalties, and make certain other changes, to reflect the statutory changes made by the Taxpayer Relief Act of 1997.", "2007-07-13", 2007, 7, "https://www.federalregister.gov/documents/2007/07/13/E7-13587/information-returns-required-with-respect-to-certain-foreign-corporations-and-certain-foreign-owned", "https://www.govinfo.gov/content/pkg/FR-2007-07-13/pdf/E7-13587.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations that provide guidance under sections 6038 and 6038A of the Internal Revenue Code (Code). The final regulations clarify the information required to be furnished regarding certain related party transactions of...", "1545-BG11"]], "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": ["E7-13587"], "units": {}, "query_ms": 0.40105392690747976, "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"}