Internal Revenue Service, Notice 2021-49, 2021-34 I.R.B. 316 (Aug. 23, 2021) (Ex. LAW-103)
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)
Internal Revenue Service, Instructions for Form 941-X (Rev. July 2021), Instructions for Form 941-X (Rev. 7-2021), pp. 16-17 (line 18a) and the line 31b discussion (July 1, 2021) (Ex. LAW-126)
