{"database": "openregs", "table": "federal_register", "rows": [["E8-16331", "Determining the Amount of Taxes Paid for Purposes of Section 901", "Proposed Rule", "In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. The regulations affect taxpayers that claim direct and indirect foreign tax credits. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.", "2008-07-16", 2008, 7, "https://www.federalregister.gov/documents/2008/07/16/E8-16331/determining-the-amount-of-taxes-paid-for-purposes-of-section-901", "https://www.govinfo.gov/content/pkg/FR-2008-07-16/pdf/E8-16331.pdf", "Treasury Department; Internal Revenue Service", "497,254", "In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. The 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": ["E8-16331"], "units": {}, "query_ms": 116.24663101974875, "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"}