{"database": "openregs", "table": "federal_register", "rows": [["E7-861", "Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B)", "Rule", "This document contains corrections to temporary regulations that was published in the Federal Register on Tuesday, December 19, 2006 (71 FR 75879) regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D).", "2007-01-24", 2007, 1, "https://www.federalregister.gov/documents/2007/01/24/E7-861/corporate-reorganizations-distributions-under-sections-368a1d-and-354b1b", "https://www.govinfo.gov/content/pkg/FR-2007-01-24/pdf/E7-861.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains corrections to temporary regulations that was published in the Federal Register on Tuesday, December 19, 2006 (71 FR 75879) regarding the qualification of certain transactions as reorganizations described in section 368(a)(1)(D).", 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": ["E7-861"], "units": {}, "query_ms": 146.15062600933015, "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"}