{"id":"LAW-006","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Office of the Law Revision Counsel","authority":"26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026)","instrument":"26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026)","title":"26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026)","dateIssued":"2026-09-26","effective":"","end":"","startDate":"2026-09-26","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"the operation of the trade or business described in clause (i) is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority limiting commerce, travel, or group meetings (for commercial, social, religious, or other purposes) due to the coronavirus disease 2019 (COVID-19)","enforcement":"","functions":[],"notes":"Rendered page. Re-rendered locally from the OLRC HTML on 2026-09-26 so that the full section text is captured (the first headless render printed only the visible viewport).","sourceUrl":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3134\u0026num=0\u0026edition=prelim","snapshot":"","fileExists":true,"fileBytes":206377,"grade":"primary","character":"statute (codified, current)","description":"","collection":"LEG-A","url":"/library/LAW-006","exhibitUrl":"/exhibit/LAW-006","citation":"Office of the Law Revision Counsel, 26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026) (Sept. 26, 2026) (Ex. LAW-006)","stateName":"","related":["DUT-CA-001","LAW-007","LAW-038","LAW-039","LAW-040","LAW-041"]}