{"database": "openregs", "table": "federal_register", "rows": [["E7-7601", "Guidance Under Section 2053 Regarding Post-Death Events", "Proposed Rule", "This document contains proposed amendments to the regulations relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code (Code). In addition, the proposed regulations update the provisions relating to the deduction for certain state death taxes to reflect the statutory amendments made in 2001 under sections 2053(d) and 2058. The proposed regulations will affect estates of decedents against whom there are claims outstanding at the time of the decedent's death. This document also provides notice of a public hearing on these proposed regulations.", "2007-04-23", 2007, 4, "https://www.federalregister.gov/documents/2007/04/23/E7-7601/guidance-under-section-2053-regarding-post-death-events", "https://www.govinfo.gov/content/pkg/FR-2007-04-23/pdf/E7-7601.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed amendments to the regulations relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code (Code). In addition, the proposed...", 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": ["E7-7601"], "units": {}, "query_ms": 0.4266828764230013, "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"}