{"total":2,"page":1,"pageSize":25,"pages":1,"millis":0,"query":{"q":"Notice 2021-20","state":"","metro":"","industry":"","agency":"","kind":"gov","level":"","type":"","quarter":"","grade":"primary","collection":"","from":"","to":"","sort":"relevance"},"items":[{"id":"GOV-005","kind":"gov","level":"law","jurisdiction":"United States","state":"","metro":"","industry":"","agency":"","collection":"GOV","issuer":"","instrument":"Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), \u0027Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act\u0027","title":"Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), \u0027Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act\u0027","dateIssued":"2021-03-01","startDate":"2021-03-01","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/GOV-005","exhibitUrl":"/exhibit/GOV-005"},{"id":"GOV-004","kind":"gov","level":"law","jurisdiction":"United States","state":"","metro":"","industry":"","agency":"","collection":"GOV","issuer":"","instrument":"Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), \u0027Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration\u0027","title":"Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), \u0027Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration\u0027","dateIssued":"2023-10-18","startDate":"2023-10-18","endDate":"","quarters":[],"types":[],"grade":"primary","fileExists":true,"url":"/library/GOV-004","exhibitUrl":"/exhibit/GOV-004"}],"facets":{"kind":[{"value":"gov","label":"Court filing","count":2}],"level":[{"value":"law","label":"Legal authority","count":2}],"state":[],"type":[],"quarter":[],"grade":[{"value":"primary","label":"Primary source read","count":2}],"industry":[],"agency":[]}}