{"database": "openregs", "table": "federal_register", "rows": [["E8-20555", "Farmer and Fisherman Income Averaging; Correction", "Rule", "This document corrects final and temporary regulations (TD 9417) that were published in the Federal Register on Tuesday, July 22, 2008 (73 FR 42522) relating to the averaging of farm and fishing income in computing income tax liability.", "2008-09-05", 2008, 9, "https://www.federalregister.gov/documents/2008/09/05/E8-20555/farmer-and-fisherman-income-averaging-correction", "https://www.govinfo.gov/content/pkg/FR-2008-09-05/pdf/E8-20555.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document corrects final and temporary regulations (TD 9417) that were published in the Federal Register on Tuesday, July 22, 2008 (73 FR 42522) relating to the averaging of farm and fishing income in computing income tax liability.", 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": ["E8-20555"], "units": {}, "query_ms": 10.629172902554274, "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"}