{"database": "openregs", "table": "federal_register", "rows": [["E8-22381", "S Corporation Guidance Under AJCA of 2004 and GOZA of 2005; Correction", "Rule", "This document contains a correction to final regulations (TD 9422) that were published in the Federal Register on Thursday, August 14, 2008 (73 FR 47526) providing guidance regarding certain changes made to the rules governing S corporations under the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005. The final regulations replace obsolete references in the current regulations and allow taxpayers to make proper use of the provisions that made changes to prior law. The final regulations include guidance on the S corporation family shareholder rules, the definitions of \"powers of appointment\" and \"potential current beneficiaries\" (PCBs) with regard to electing small business trusts (ESBTs), the allowance of suspended losses to the spouse or former spouse of an S corporation shareholder, and relief for inadvertently terminated or invalid qualified subchapter S subsidiary (QSub) elections. The final regulations affect S corporations and their shareholders.", "2008-09-24", 2008, 9, "https://www.federalregister.gov/documents/2008/09/24/E8-22381/s-corporation-guidance-under-ajca-of-2004-and-goza-of-2005-correction", "https://www.govinfo.gov/content/pkg/FR-2008-09-24/pdf/E8-22381.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains a correction to final regulations (TD 9422) that were published in the Federal Register on Thursday, August 14, 2008 (73 FR 47526) providing guidance regarding certain changes made to the rules governing S corporations under the...", 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": ["E8-22381"], "units": {}, "query_ms": 0.3837989643216133, "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"}