{"database": "openregs", "table": "federal_register", "rows": [["E8-14918", "Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income", "Proposed Rule", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the subpart F treatment of aircraft and vessel leasing income under sections 954 and 956 of the Internal Revenue Code (Code) and the transfer of tangible property incorporated in aircraft and vessels that are used predominantly outside the United States under section 367 of the Code. The regulations reflect statutory changes made by section 415 of the American Jobs Creation Act of 2004 (AJCA). In general, the regulations will affect United States shareholders of controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign commerce and that transfer property subject to these leases to a foreign corporation. The text of those temporary regulations also serves as the text of these proposed regulations.", "2008-07-03", 2008, 7, "https://www.federalregister.gov/documents/2008/07/03/E8-14918/modifications-to-subpart-f-treatment-of-aircraft-and-vessel-leasing-income", "https://www.govinfo.gov/content/pkg/FR-2008-07-03/pdf/E8-14918.pdf", "Treasury Department; Internal Revenue Service", "497,254", "In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the subpart F treatment of aircraft and vessel leasing income under sections 954 and 956 of the Internal Revenue Code...", 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": ["E8-14918"], "units": {}, "query_ms": 0.8364908862859011, "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"}