{"database": "openregs", "table": "federal_register", "rows": [["E9-25138", "Guidance Under Section 2053 Regarding Post-Death Events", "Rule", "This document contains final regulations relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code (Code). In addition, the regulations update the provisions relating to the deduction for certain state death taxes to reflect the statutory amendments made in 2001 to sections 2053(d) and 2058. The regulations primarily will affect estates of decedents against which there are claims outstanding at the time of the decedent's death.", "2009-10-20", 2009, 10, "https://www.federalregister.gov/documents/2009/10/20/E9-25138/guidance-under-section-2053-regarding-post-death-events", "https://www.govinfo.gov/content/pkg/FR-2009-10-20/pdf/E9-25138.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains final regulations relating to the amount deductible from a decedent's gross estate for claims against the estate under section 2053(a)(3) of the Internal Revenue Code (Code). In addition, the regulations update the provisions...", 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": ["E9-25138"], "units": {}, "query_ms": 1.0225200094282627, "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"}