{"database": "openregs", "table": "federal_register", "rows": [["E7-6764", "Section 1367 Regarding Open Account Debt", "Proposed Rule", "This document proposes amendments to the regulations relating to the treatment of open account debt between S corporations and their shareholders. These proposed regulations provide rules regarding the definition of open account debt and the adjustments in basis of any indebtedness of an S corporation to a shareholder under section 1367(b)(2) of the Internal Revenue Code (Code) for shareholder advances and repayments on advances of open account debt. The proposed regulations affect shareholders of S corporations and are necessary to provide guidance needed to comply with the applicable tax law. This document also provides notice of a public hearing.", "2007-04-12", 2007, 4, "https://www.federalregister.gov/documents/2007/04/12/E7-6764/section-1367-regarding-open-account-debt", "https://www.govinfo.gov/content/pkg/FR-2007-04-12/pdf/E7-6764.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document proposes amendments to the regulations relating to the treatment of open account debt between S corporations and their shareholders. These proposed regulations provide rules regarding the definition of open account debt and the...", 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": ["E7-6764"], "units": {}, "query_ms": 80.67090902477503, "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"}