{"database": "openregs", "table": "federal_register", "rows": [["E7-8378", "Dependent Child of Divorced or Separated Parents or Parents Who Live Apart", "Proposed Rule", "This document contains proposed regulations relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year. The proposed regulations reflect amendments under the Working Families Tax Relief Act of 2004 (WFTRA) and the Gulf Opportunity Zone Act of 2005 (GOZA).", "2007-05-02", 2007, 5, "https://www.federalregister.gov/documents/2007/05/02/E7-8378/dependent-child-of-divorced-or-separated-parents-or-parents-who-live-apart", "https://www.govinfo.gov/content/pkg/FR-2007-05-02/pdf/E7-8378.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, separated under a written separation agreement, or who live apart at all...", 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": ["E7-8378"], "units": {}, "query_ms": 0.8454329799860716, "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"}