| Ex. LAW-081 | Region IV Mental Health Services v. United States, No. 3:26-cv-12-RPC-JMV, Doc. 21 (N.D. Miss. July 1, 2026)Region IV Mental Health Services v. United States, No. 3:26-cv-12-RPC-JMV, Doc. 21 (N.D. Miss. July 1, 2026) | United States District Court, N.D. Miss. | Legal authority | July 1, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-082 | South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026)South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026) | United States District Court, N.D. Miss. | Legal authority | July 15, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-150 | IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit', irs.gov/newsroom/understanding-letter-105-c-disallowance-of-the-employee-retention-credit; LAW-122 shows Page Last Reviewed or Updated: 27-Apr-2026; the live page saved September 27, 2026 as LAW-150 shows 21-Jul-2026IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit'… | Internal Revenue Service | Legal authority | July 21, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-025 | I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026)I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026) | United States Court of Federal Claims | Legal authority | July 23, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-085 | Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026)Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026) | United States Department of Justice, Tax Division | Legal authority | Sept. 4, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-006 | 26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026)26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026) | Office of the Law Revision Counsel | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-007 | CARES Act sec. 2301 as amended, note to 26 U.S.C. 3111 (OLRC)CARES Act sec. 2301 as amended, note to 26 U.S.C. 3111 (OLRC) | Office of the Law Revision Counsel | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-035 | 26 C.F.R. 1.6662-3 (eCFR current)26 C.F.R. 1.6662-3 (eCFR current) | Treasury; eCFR | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-036 | 26 C.F.R. 1.6662-4 (eCFR current)26 C.F.R. 1.6662-4 (eCFR current) | Treasury; eCFR | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-037 | 26 C.F.R. 601.601 (eCFR current)26 C.F.R. 601.601 (eCFR current) | Treasury; eCFR | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-038 | 26 U.S.C. 7454 (OLRC current)26 U.S.C. 7454 (OLRC current) | Office of the Law Revision Counsel | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-039 | 26 U.S.C. 6664 (OLRC current)26 U.S.C. 6664 (OLRC current) | Office of the Law Revision Counsel | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-040 | 26 U.S.C. 6676 (OLRC current, as amended by Pub. L. 119-21 sec. 70605(f))26 U.S.C. 6676 (OLRC current, as amended by Pub. L. 119-21 sec. 70605(f)) | Office of the Law Revision Counsel | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-041 | 26 U.S.C. 6702 (OLRC current)26 U.S.C. 6702 (OLRC current) | Office of the Law Revision Counsel | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-055 | American Heritage Dictionary of the English Language (5th ed.), 'commerce' (ahdictionary.com)American Heritage Dictionary of the English Language (5th ed.), 'commerce' (ahdictionary.com) | HarperCollins Publishers | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-056 | American Heritage Dictionary (5th ed.), 'suspend'American Heritage Dictionary (5th ed.), 'suspend' | HarperCollins Publishers | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-057 | American Heritage Dictionary (5th ed.), 'partial'American Heritage Dictionary (5th ed.), 'partial' | HarperCollins Publishers | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-058 | American Heritage Dictionary (5th ed.), 'order'American Heritage Dictionary (5th ed.), 'order' | HarperCollins Publishers | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-059 | American Heritage Dictionary (5th ed.), 'appropriate'American Heritage Dictionary (5th ed.), 'appropriate' | HarperCollins Publishers | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-060 | American Heritage Dictionary (5th ed.), 'limit'American Heritage Dictionary (5th ed.), 'limit' | HarperCollins Publishers | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-119 | IRS.gov 'Employee Retention Credit' page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or Updated: 08-Sep-2026; read live September 27, 2026 (unchanged from the September 26, 2026 capture)IRS.gov 'Employee Retention Credit' page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or… | Internal Revenue Service | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-120 | IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page)… | Internal Revenue Service | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-121 | IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026)IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887… | Internal Revenue Service | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-122 | IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit', irs.gov/newsroom/understanding-letter-105-c-disallowance-of-the-employee-retention-credit; LAW-122 shows Page Last Reviewed or Updated: 27-Apr-2026; the live page saved September 27, 2026 as LAW-150 shows 21-Jul-2026IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit'… | Internal Revenue Service | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-125 | Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2 | Internal Revenue Service | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |