{"database": "openregs", "table": "federal_register", "rows": [["E7-6766", "Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments", "Rule", "This document contains final regulations under sections 871 and 881 of the Internal Revenue Code (Code) relating to the exclusion from gross income of portfolio interest paid to a nonresident alien individual or foreign corporation. These regulations clarify how the portfolio interest rules apply with respect to interest paid to a partnership (or simple or grantor trust) that has foreign partners (or beneficiaries or owners). These regulations also retroactively remove the rule in Treasury Regulation Sec. 1.1441-1(b)(7)(iii) that would impose interest under section 6601 when no underlying tax liability is due.", "2007-04-12", 2007, 4, "https://www.federalregister.gov/documents/2007/04/12/E7-6766/revisions-to-regulations-relating-to-repeal-of-tax-on-interest-of-nonresident-alien-individuals-and", "https://www.govinfo.gov/content/pkg/FR-2007-04-12/pdf/E7-6766.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations under sections 871 and 881 of the Internal Revenue Code (Code) relating to the exclusion from gross income of portfolio interest paid to a nonresident alien individual or foreign corporation. These regulations...", 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": ["E7-6766"], "units": {}, "query_ms": 92.00042905285954, "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"}