{"database": "openregs", "table": "federal_register", "rows": [["E9-8134", "Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation", "Proposed Rule", "This document cancels a public hearing on proposed rulemaking relating to the foreign base company sales income, in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a contract manufacturing arrangement or by one or more branches of the CFC. The temporary regulations modify the foreign base company sales income regulations to address current business structures and practices, particularly the growing importance of contract manufacturing and other manufacturing arrangements. The temporary regulations, in general, will affect CFCs and their United States shareholders.", "2009-04-09", 2009, 4, "https://www.federalregister.gov/documents/2009/04/09/E9-8134/guidance-regarding-foreign-base-company-sales-income-hearing-cancellation", "https://www.govinfo.gov/content/pkg/FR-2009-04-09/pdf/E9-8134.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document cancels a public hearing on proposed rulemaking relating to the foreign base company sales income, in cases in which personal property sold by a controlled foreign corporation (CFC) is manufactured, produced, or constructed pursuant to a...", 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": ["E9-8134"], "units": {}, "query_ms": 1.6537110786885023, "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"}