{"id":"LAW-104","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"Notice 2021-65, 2021-51 I.R.B. 880","title":"Notice 2021-65, 2021-51 I.R.B. 880","dateIssued":"2021-12-20","effective":"","end":"","startDate":"2021-12-20","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":981296,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-104","exhibitUrl":"/exhibit/LAW-104","citation":"Internal Revenue Service, Notice 2021-65, 2021-51 I.R.B. 880 (Dec. 20, 2021) (Ex. LAW-104)","stateName":"","related":["LAW-131","LAW-142"]}