Internal Revenue Service, Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922 (Ex. LAW-033)
Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), 'Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act' (Ex. GOV-005)
Internal Revenue Service, Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 15, 2021) (Ex. LAW-101)
Internal Revenue Service, Notice 2021-20, Question and Answer 4 (Mar. 1, 2021) (Ex. AGY-TERRITORIES-105)
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)
Governor Ned Lamont, Declaration of Public Health and Civil Preparedness Emergencies (Mar. 10, 2020) (Ex. CT-001)
Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration' (Ex. GOV-004)
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)
Farm Progress (Informa), KHGI Husker Harvest Days 2020 Canceled secondary (June 29, 2020) (Ex. SEC-10-GM-023)
