Internal Revenue Service, Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922 (Ex. LAW-033)
Internal Revenue Service, Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 15, 2021) (Ex. LAW-101)
Supreme Court of the United States, Lewis v. Reynolds, 284 U.S. 281 (1932) (Jan. 4, 1932) (Ex. LAW-020)
Supreme Court of the United States, United States v. Janis, 428 U.S. 433 (1976) (July 6, 1976) (Ex. LAW-042)
Treasury; eCFR, 26 C.F.R. 1.6662-3 (eCFR current) (Sept. 26, 2026) (Ex. LAW-035)
Treasury; eCFR, 26 C.F.R. 1.6662-4 (eCFR current) (Sept. 26, 2026) (Ex. LAW-036)
