{"id":"LAW-102","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"Notice 2021-23, 2021-16 I.R.B. 1113","title":"Notice 2021-23, 2021-16 I.R.B. 1113","dateIssued":"2021-04-19","effective":"","end":"","startDate":"2021-04-19","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":3759557,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-102","exhibitUrl":"/exhibit/LAW-102","citation":"Internal Revenue Service, Notice 2021-23, 2021-16 I.R.B. 1113 (Apr. 19, 2021) (Ex. LAW-102)","stateName":"","related":["LAW-101","LAW-129","LAW-126"]}