{"id":"LAW-103","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"Notice 2021-49, 2021-34 I.R.B. 316","title":"Notice 2021-49, 2021-34 I.R.B. 316","dateIssued":"2021-08-23","effective":"","end":"","startDate":"2021-08-23","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":871305,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-103","exhibitUrl":"/exhibit/LAW-103","citation":"Internal Revenue Service, Notice 2021-49, 2021-34 I.R.B. 316 (Aug. 23, 2021) (Ex. LAW-103)","stateName":"","related":["LAW-130","LAW-126"]}