{"database": "openregs", "table": "federal_register", "rows": [["E7-18988", "Guidance on Passive Foreign Investment Company (PFIC) Purging Elections", "Rule", "This document contains final regulations that provide certain elections for taxpayers that continue to be subject to the PFIC excess distribution regime of section 1291 of the Internal Revenue Code even though the foreign corporation in which they own stock is no longer treated as a PFIC under section 1297(a) or (e) of the Code. The regulations are necessary to provide guidance about purging the PFIC taint for such foreign corporations. The regulations will affect U.S. persons that hold stock in a PFIC.", "2007-09-27", 2007, 9, "https://www.federalregister.gov/documents/2007/09/27/E7-18988/guidance-on-passive-foreign-investment-company-pfic-purging-elections", "https://www.govinfo.gov/content/pkg/FR-2007-09-27/pdf/E7-18988.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations that provide certain elections for taxpayers that continue to be subject to the PFIC excess distribution regime of section 1291 of the Internal Revenue Code even though the foreign corporation in which they own...", 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": ["E7-18988"], "units": {}, "query_ms": 9.609112981706858, "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"}