{"id":"LAW-122","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"IRS.gov \u0027Understanding Letter 105-C, Disallowance of the Employee Retention Credit\u0027, 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-2026","title":"IRS.gov \u0027Understanding Letter 105-C, Disallowance of the Employee Retention Credit\u0027, 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-2026","dateIssued":"2026-09-26","effective":"","end":"","startDate":"2026-09-26","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":120391,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-122","exhibitUrl":"/exhibit/LAW-122","citation":"Internal Revenue Service, IRS.gov \u0027Understanding Letter 105-C, Disallowance of the Employee Retention Credit\u0027, 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-2026 (Sept. 26, 2026) (Ex. LAW-122)","stateName":"","related":["LAW-119","LAW-120","LAW-121","LAW-125","LAW-135","LAW-144","LAW-150"]}