{"database": "openregs", "table": "federal_register", "rows": [["2018-28370", "Reissuance of State or Local Bonds", "Proposed Rule", "This document contains proposed regulations that address when tax-exempt bonds are treated as retired for purposes of section 103 and sections 141 through 150 of the Internal Revenue Code (Code). The proposed regulations are necessary to unify and to clarify existing guidance on this subject. The proposed regulations affect State and local governments that issue tax-exempt bonds.", "2018-12-31", 2018, 12, "https://www.federalregister.gov/documents/2018/12/31/2018-28370/reissuance-of-state-or-local-bonds", "https://www.govinfo.gov/content/pkg/FR-2018-12-31/pdf/2018-28370.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains proposed regulations that address when tax-exempt bonds are treated as retired for purposes of section 103 and sections 141 through 150 of the Internal Revenue Code (Code). The proposed regulations are necessary to unify and to...", "1545-BI22"]], "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": ["2018-28370"], "units": {}, "query_ms": 0.4404230276122689, "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"}