{"total":1,"page":1,"pageSize":25,"pages":1,"millis":0,"query":{"q":"partial suspension","state":"","metro":"","industry":"","agency":"","kind":"gov","level":"","type":"","quarter":"","grade":"","collection":"","from":"","to":"","sort":"relevance"},"items":[{"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":1}],"level":[{"value":"law","label":"Legal authority","count":1}],"state":[],"type":[],"quarter":[],"grade":[{"value":"primary","label":"Primary source read","count":1}],"industry":[],"agency":[]}}