{"database": "openregs", "table": "federal_register", "rows": [["E7-22137", "Information Reporting on Employer-Owned Life Insurance Contracts", "Rule", "This document contains temporary regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This temporary regulation is necessary to provide taxpayers with immediate guidance as to how the requirements of section 6039I should be applied. The temporary regulations generally apply to taxpayers that are engaged in a trade or business and that are directly or indirectly a beneficiary of a life insurance contract covering the life of an insured who is an employee of the trade or business on the date the contract is issued. The text of these temporary regulations also serves as the text of proposed regulations set forth in the notice of proposed rulemaking on this subject elsewhere in this issue of the Federal Register.", "2007-11-13", 2007, 11, "https://www.federalregister.gov/documents/2007/11/13/E7-22137/information-reporting-on-employer-owned-life-insurance-contracts", "https://www.govinfo.gov/content/pkg/FR-2007-11-13/pdf/E7-22137.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains temporary regulations concerning information reporting on employer-owned life insurance contracts under section 6039I of the Internal Revenue Code (Code). This temporary regulation is necessary to provide taxpayers with immediate...", 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": ["E7-22137"], "units": {}, "query_ms": 0.48746494576334953, "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"}