{"id":"LAW-130","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242","title":"IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242","dateIssued":"2021-08-04","effective":"","end":"","startDate":"2021-08-04","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":169848,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-130","exhibitUrl":"/exhibit/LAW-130","citation":"Internal Revenue Service, IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242 (Aug. 4, 2021) (Ex. LAW-130)","stateName":"","related":["LAW-103","LAW-126"]}