{"database": "openregs", "table": "federal_register", "rows": [["E8-17830", "Rules for Home Construction Contracts", "Proposed Rule", "This document contains proposed regulations amending the regulations under Sec. 1.460 to provide guidance to taxpayers in the home construction industry regarding accounting for certain long-term construction contracts that qualify as home construction contracts under section 460(e)(6) of the Internal Revenue Code (Code) and to provide guidance to taxpayers with long-term contracts under section 460(f) regarding certain changes in method of accounting for long-term contracts. This document also provides a notice of a public hearing on these proposed regulations.", "2008-08-04", 2008, 8, "https://www.federalregister.gov/documents/2008/08/04/E8-17830/rules-for-home-construction-contracts", "https://www.govinfo.gov/content/pkg/FR-2008-08-04/pdf/E8-17830.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations amending the regulations under Sec. 1.460 to provide guidance to taxpayers in the home construction industry regarding accounting for certain long-term construction contracts that qualify as home construction...", "1545-BG70"]], "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": ["E8-17830"], "units": {}, "query_ms": 0.4420769400894642, "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"}