Internal Revenue Service, Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922 (Ex. LAW-033)
Internal Revenue Service, IR-2021-48 (March 1, 2021), IRS news release IR-2021-48 (Mar. 1, 2021) (Ex. LAW-129)
