The Law

Legal Authorities

Every statute, regulation, Bulletin item, decision, court filing and data source The COVID Project cites, listed as exhibits. Each row opens the record page; where the Library holds the document, it opens from here. Sort any column by its heading; filter by category or by text.

293 authorities indexed290 with the document on file7 categories

Statutes Statute

63 authorities

The enactments of the credit, the Internal Revenue Code sections, the federal emergency and public-health statutes, and the State statutes that gave governors, health officers, boards and courts their power to order.

Exhibit	Authority	Issuer	Date	Grade	Document
Ex. LAW-329	Congressional consent to the New York-New Jersey compact creating the Port of New York AuthorityPub. Res. No. 17, ch. 77, 42 Stat. 174 (Aug. 23, 1921)	Congress of the United States	Aug. 23, 1921	Primary source read	Open (PDF, 1.7 MB)Source
Ex. LAW-330	Congressional consent to the Pennsylvania-New Jersey compact creating the Delaware River Joint Commission (DRPA predecessor)Pub. Res. No. 26, ch. 258, 47 Stat. 308 (June 14, 1932)	Congress of the United States	June 14, 1932	Primary source read	Open (PDF, 2.1 MB)Source
Ex. LAW-313	Act to provide for the organization of a constitutional government by the people of Puerto Rico ('in the nature of a compact')Pub. L. 81-600, 64 Stat. 319 (July 3, 1950)	Congress of the United States	July 3, 1950	Primary source read	Open (PDF, 651 KB)Source
Ex. LAW-001	CARES Act, Pub. L. 116-136, 134 Stat. 281 (Mar. 27, 2020) (Statutes at Large pages; sec. 2301 at 347-351)	United States Congress	Mar. 27, 2020	Primary source read	Open (PDF, 993 KB)Source
Ex. LAW-002	Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065)	United States Congress	Dec. 27, 2020	Primary source read	Open (PDF, 5.4 MB)Source
Ex. LAW-331	Tex. Gov't Code ch. 418 (Texas Disaster Act of 1975)	Texas Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 745 KB)Source
Ex. LAW-332	Supreme Court of Texas: modification or suspension of court procedures in a disasterTex. Gov't Code ch. 22, including 22.0035	Supreme Court of the United States	Jan. 1, 2021	Primary source read	Open (PDF, 333 KB)Source
Ex. LAW-333	School district trustees as a body corporateTex. Educ. Code ch. 11, including 11.151	Texas Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 1.1 MB)Source
Ex. LAW-334	Emergency rulemakingTex. Gov't Code ch. 2001, including 2001.034	Texas Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 927 KB)Source
Ex. LAW-335	Local health officer preventive measuresCal. Health & Safety Code 101040	California Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 142 KB)Source
Ex. LAW-336	Health officer measures to prevent the spread of diseaseCal. Health & Safety Code 120175	California Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 134 KB)Source
Ex. LAW-337	Proclamation of local emergencyCal. Gov't Code 8630	California Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 139 KB)Source
Ex. LAW-338	Governor's orders and regulations have the force and effect of lawCal. Gov't Code 8567	California Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 145 KB)Source
Ex. LAW-339	20 ILCS 3305/7	Illinois General Assembly	Jan. 1, 2021	Primary source read	Open (PDF, 114 KB)Source
Ex. LAW-340	State of emergency; powers of governor pursuant to proclamationRCW 43.06.220	—	Jan. 1, 2021	Primary source read	Open (PDF, 106 KB)Source
Ex. LAW-341	Department of Health powers; ultimate authority in matters of quarantine and isolationOhio Rev. Code 3701.13	Ohio General Assembly	Jan. 1, 2021	Primary source read	Open (PDF, 126 KB)Source
Ex. LAW-342	Epidemic; emergency order and procedures (MDHHS)MCL 333.2253	—	Jan. 1, 2021	Primary source read	Open (PDF, 118 KB)Source
Ex. LAW-343	General authority of Governor (Emergency Management Services Code)35 Pa.C.S. 7301	Congress of the United States	Jan. 1, 2021	Primary source read	Open (PDF, 94 KB)Source
Ex. LAW-344	Emergency management powers of the GovernorFla. Stat. 252.36	Florida Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 134 KB)Source
Ex. LAW-345	Governor's emergency management powersMinn. Stat. 12.21	Minnesota Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 604 KB)Source
Ex. LAW-346	Additional powers of the Governor during state of emergencyN.C. Gen. Stat. 166A-19.30	North Carolina General Assembly	Jan. 1, 2021	Primary source read	Open (PDF, 82 KB)Source
Ex. LAW-347	Powers and duties of Governor (Emergency Services and Disaster Law)Va. Code 44-146.17	Virginia General Assembly	Jan. 1, 2021	Primary source read	Open (PDF, 147 KB)Source
Ex. LAW-348	Emergency powers of governorA.R.S. 26-303	Congress of the United States	Jan. 1, 2021	Primary source read	Open (PDF, 55 KB)Source
Ex. LAW-349	Public health authority during state of emergencyA.R.S. 36-787	Congress of the United States	Jan. 1, 2021	Primary source read	Open (PDF, 47 KB)Source
Ex. LAW-350	Powers and duties of the Department of Health Services (communicable disease)Wis. Stat. 252.02	Wisconsin Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 301 KB)Source
Ex. LAW-351	Suspension of other laws (findlaw capture, Nov. 24, 2020)N.Y. Exec. Law 29-a	New York State Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 122 KB)Source
Ex. LAW-353	Governor's orders in a catastrophic health emergencyMd. Code, Pub. Safety 14-3A-03	Maryland General Assembly	Jan. 1, 2021	Primary source read	Open (PDF, 61 KB)Source
Ex. LAW-358	School district governing board powersCal. Educ. Code 35160	California Legislature	Jan. 1, 2021	Primary source read	Open (PDF, 137 KB)Source
Ex. LAW-359	School board powers and dutiesVa. Code 22.1-79	Virginia General Assembly	Jan. 1, 2021	Primary source read	Open (PDF, 53 KB)Source
Ex. LAW-360	105 ILCS 5/34-18	Illinois General Assembly	Jan. 1, 2021	Primary source read	Open (PDF, 351 KB)Source
Ex. LAW-361	Boards of health may make reasonable health regulations; emergency ordersMass. Gen. Laws c. 111, 31	Massachusetts General Court	Jan. 1, 2021	Primary source read	Open (PDF, 61 KB)Source
Ex. LAW-362	Powers of Commissioner of Public Health upon declaration of emergencyMass. Gen. Laws c. 17, 2A	Massachusetts General Court	Jan. 1, 2021	Primary source read	Open (PDF, 62 KB)Source
Ex. LAW-481	29 U.S.C. sec. 666, Civil and criminal penalties (2020 ed.)	Office of the Law Revision Counsel	Jan. 1, 2021	Primary source read	Open (PDF, 125 KB)Source
Ex. LAW-482	29 U.S.C. sec. 667, State jurisdiction and State plans (2020 ed.)	Office of the Law Revision Counsel	Jan. 1, 2021	Primary source read	Open (PDF, 126 KB)Source
Ex. LAW-003	American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021) (sec. 9651 at 176-182)	United States Congress	Mar. 11, 2021	Primary source read	Open (PDF, 780 KB)Source
Ex. LAW-004	Infrastructure Investment and Jobs Act, Pub. L. 117-58, 135 Stat. 429 (Nov. 15, 2021) (sec. 80604 at 1341)	United States Congress	Nov. 15, 2021	Primary source read	Open (PDF, 2.6 MB)Source
Ex. LAW-301	Regulations to control communicable diseases (CDC authority)42 U.S.C. 264 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 130 KB)Source
Ex. LAW-302	Suspension of entries and imports from designated places (Title 42)42 U.S.C. 265 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 120 KB)Source
Ex. LAW-303	Public health emergencies (HHS)42 U.S.C. 247d (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 216 KB)Source
Ex. LAW-304	OSHA standards; (c) emergency temporary standards29 U.S.C. 655 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 148 KB)Source
Ex. LAW-305	Transportation Security Administration; (l)(2) emergency regulations and security directives49 U.S.C. 114 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 217 KB)Source
Ex. LAW-306	46 U.S.C. 70051	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 91 KB)Source
Ex. LAW-307	46 U.S.C. 70034	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 50 KB)Source
Ex. LAW-309	Authority to waive requirements during national emergencies (SSA 1135)42 U.S.C. 1320b-5 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 145 KB)Source
Ex. LAW-310	Defense Production Act 101: priority in contracts and orders; allocations50 U.S.C. 4511 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 150 KB)Source
Ex. LAW-311	Indian tribal governments treated as States for certain purposes26 U.S.C. 7871 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 142 KB)Source
Ex. LAW-312	Puerto Rico Federal Relations Act provisions; constitution authorization48 U.S.C. 731a-731d (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 118 KB)Source
Ex. LAW-314	Inadmissible aliens; (f) suspension of entry by President8 U.S.C. 1182 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 349 KB)Source
Ex. LAW-315	19 U.S.C. 1318	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 45 KB)Source
Ex. LAW-316	Stafford Act: procedure for emergency declaration42 U.S.C. 5191 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 123 KB)Source
Ex. LAW-354	Employee retention credit for employers subject to closure due to COVID-19 (govinfo text; (f) governmental employers)26 U.S.C. 3134 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 142 KB)Source
Ex. LAW-355	Organization of a government pursuant to a constitution (Puerto Rico; 'in the nature of a compact')48 U.S.C. 731b (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 118 KB)Source
Ex. LAW-356	Organic Act of Guam: Governor; executive power48 U.S.C. 1422 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 126 KB)Source
Ex. LAW-357	48 U.S.C. 1591	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 153 KB)Source
Ex. LAW-363	Ports and Waterways Safety Act: special powers to order vessels46 U.S.C. 70002 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 123 KB)Source
Ex. LAW-364	Ports and Waterways Safety Act: safety zones and other measures46 U.S.C. 70011 (2023 ed.)	Congress of the United States	Jan. 1, 2024	Primary source read	Open (PDF, 119 KB)Source
Ex. LAW-005	Pub. L. 119-21, 139 Stat. 72 (July 4, 2025) (sec. 70605 at 286-289)	United States Congress	July 4, 2025	Primary source read	Open (PDF, 946 KB)Source
Ex. LAW-006	26 U.S.C. 3134 (OLRC prelim text, laws in effect Sept. 25, 2026)	Office of the Law Revision Counsel	Sept. 26, 2026	Primary source read	Open (PDF, 202 KB)Source
Ex. LAW-007	CARES Act sec. 2301 as amended, note to 26 U.S.C. 3111 (OLRC)	Office of the Law Revision Counsel	Sept. 26, 2026	Primary source read	Open (PDF, 431 KB)Source
Ex. LAW-038	26 U.S.C. 7454 (OLRC current)	Office of the Law Revision Counsel	Sept. 26, 2026	Primary source read	Open (PDF, 154 KB)Source
Ex. LAW-039	26 U.S.C. 6664 (OLRC current)	Office of the Law Revision Counsel	Sept. 26, 2026	Primary source read	Open (PDF, 176 KB)Source
Ex. LAW-040	26 U.S.C. 6676 (OLRC current, as amended by Pub. L. 119-21 sec. 70605(f))	Office of the Law Revision Counsel	Sept. 26, 2026	Primary source read	Open (PDF, 168 KB)Source
Ex. LAW-041	26 U.S.C. 6702 (OLRC current)	Office of the Law Revision Counsel	Sept. 26, 2026	Primary source read	Open (PDF, 144 KB)Source

Internal Revenue Bulletins and IRS releases IRS

51 authorities

Notice 2021-20 and its companions, the Chief Counsel memoranda, the news releases, the FAQ captures, the forms and instructions, and the Taxpayer Advocate's reports.

Exhibit	Authority	Issuer	Date	Grade	Document
Ex. GOV-006	Internal Revenue Manual (CCDM) 32.2.2, Publication of Rulings and Other Guidance; 32.2.2.10 (08-11-2004), 'Force and Effect of Revenue Rulings, Revenue Procedures, Notices, Announcements, and News Releases', paragraphs (3)-(4), page as read Sept. 26, 2026	—	Aug. 11, 2004	Primary source read	Open (PDF, 607 KB)Source
Ex. LAW-034	IRM (CCDM) 32.2.2, Published Guidance and Other Guidance to Taxpayers, sec. 32.2.2.10(3)-(4)	Internal Revenue Service, Office of Chief Counsel	Aug. 11, 2004	Primary source read	Open (PDF, 340 KB)Source
Ex. LAW-026	Notice 2010-33, 2010-17 I.R.B. 609 (frivolous positions)	Internal Revenue Service	Apr. 26, 2010	Primary source read	Open (PDF, 38 KB)Source
Ex. LAW-132	IR-2020-62 (March 31, 2020), IRS news release IR-2020-62	Internal Revenue Service	Mar. 31, 2020	Primary source read	Open (PDF, 43 KB)
Ex. LAW-107	IRS FAQs index page (April 29, 2020 version), IRS.gov, Page Last Reviewed or Updated: 29-Apr-2020 (Wayback capture 20200506041613)	Internal Revenue Service	Apr. 29, 2020	Primary source read	Open (PDF, 153 KB)
Ex. LAW-145	IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613)	Internal Revenue Service	Apr. 29, 2020	Primary source read	Open (PDF, 451 KB)
Ex. LAW-146	IRS FAQs (April 29, 2020 version), reliance disclaimer carried on every FAQ page, Not published in the I.R.B.; IRS.gov FAQ pages 'Page Last Reviewed or Updated: 29-Apr-2020' (Wayback captures; LAW-146 capture 20200518213826; LAW-107 index capture 20200506041613)	Internal Revenue Service	Apr. 29, 2020	Primary source read	Open (PDF, 486 KB)
Ex. LAW-136	IRS FAQs (as revised June 19, 2020; Wayback capture January 15, 2021), IRS.gov suspension FAQ page as captured 20210115231138	Internal Revenue Service	Jan. 15, 2021	Primary source read	Open (PDF, 449 KB)
Ex. GOV-005	Notice 2021-20, 2021-11 I.R.B. 922 (Mar. 1, 2021), 'Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act'	—	Mar. 1, 2021	Primary source read	Open (PDF, 477 KB)Source
Ex. LAW-033	Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922	Internal Revenue Service	Mar. 1, 2021	Primary source read	Open (PDF, 477 KB)Source
Ex. LAW-129	IR-2021-48 (March 1, 2021), IRS news release IR-2021-48	Internal Revenue Service	Mar. 1, 2021	Primary source read	Open (PDF, 38 KB)
Ex. LAW-101	Notice 2021-20, 2021-11 I.R.B. 922	Internal Revenue Service	Mar. 15, 2021	Primary source read	Open (PDF, 2.1 MB)
Ex. LAW-102	Notice 2021-23, 2021-16 I.R.B. 1113	Internal Revenue Service	Apr. 19, 2021	Primary source read	Open (PDF, 3.6 MB)
Ex. LAW-126	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	Internal Revenue Service	July 1, 2021	Primary source read	Open (PDF, 402 KB)
Ex. LAW-130	IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242	Internal Revenue Service	Aug. 4, 2021	Primary source read	Open (PDF, 166 KB)
Ex. LAW-103	Notice 2021-49, 2021-34 I.R.B. 316	Internal Revenue Service	Aug. 23, 2021	Primary source read	Open (PDF, 851 KB)
Ex. LAW-142	IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated to the November 2021 IIJA amendments)	Internal Revenue Service	Nov. 30, 2021	Primary source read	Open (PDF, 89 KB)
Ex. LAW-131	IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242	Internal Revenue Service	Dec. 6, 2021	Primary source read	Open (PDF, 37 KB)
Ex. LAW-104	Notice 2021-65, 2021-51 I.R.B. 880	Internal Revenue Service	Dec. 20, 2021	Primary source read	Open (PDF, 958 KB)
Ex. LAW-141	Instructions for Form 941-X (Rev. April 2022), Instructions for Form 941-X (Rev. 4-2022), p. 1 (Contents/What's New column) and the line 31b discussion	Internal Revenue Service	Apr. 1, 2022	Primary source read	Open (PDF, 452 KB)
Ex. LAW-106	AM 2023-005 (Office of Chief Counsel generic legal advice memorandum, June 30, 2023; released July 21, 2023), Not published in the I.R.B.; POSTN-113151-23, p. 1	Internal Revenue Service	June 30, 2023	Primary source read	Open (PDF, 115 KB)
Ex. LAW-109	IR-2023-169 (September 14, 2023): the processing moratorium, IRS news release IR-2023-169	Internal Revenue Service	Sept. 14, 2023	Primary source read	Open (PDF, 77 KB)
Ex. GOV-004	Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer Experienced a Full or Partial Suspension... Due to Communications from the Occupational Safety and Health Administration'	—	Oct. 18, 2023	Primary source read	Open (PDF, 233 KB)Source
Ex. LAW-143	AM 2023-007 (Office of Chief Counsel generic legal advice memorandum, October 18, 2023; released November 3, 2023), POSTN-117042-23, p. 1 n.1	Internal Revenue Service	Oct. 18, 2023	Primary source read	Open (PDF, 233 KB)
Ex. LAW-110	IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov 'Withdraw an Employee Retention Credit (ERC) claim' page (Page Last Reviewed or Updated: 02-Jun-2026)	Internal Revenue Service	Oct. 19, 2023	Primary source read	Open (PDF, 248 KB)
Ex. LAW-112	IR-2023-230 (December 6, 2023): 20,000 disallowance letters, IRS news release IR-2023-230	Internal Revenue Service	Dec. 6, 2023	Primary source read	Open (PDF, 55 KB)
Ex. LAW-111	IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3	Internal Revenue Service	Dec. 21, 2023	Primary source read	Open (PDF, 73 KB)
Ex. LAW-133	IR-2023-247 (December 21, 2023) and Announcement 2024-3: the first Voluntary Disclosure Program, IRS news release IR-2023-247; Announcement 2024-3, 2024-2 I.R.B. 364, sections 1-3	Internal Revenue Service	Dec. 21, 2023	Primary source read	Open (PDF, 81 KB)
Ex. LAW-113	IR-2024-169 (June 20, 2024): results of the risk review, IRS news release IR-2024-169	Internal Revenue Service	June 20, 2024	Primary source read	Open (PDF, 73 KB)
Ex. LAW-114	IR-2024-203 (August 8, 2024): 28,000 disallowance letters; partial lifting of the moratorium, IRS news release IR-2024-203	Internal Revenue Service	Aug. 8, 2024	Primary source read	Open (PDF, 294 KB)
Ex. LAW-115	IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3	Internal Revenue Service	Aug. 15, 2024	Primary source read	Open (PDF, 59 KB)
Ex. LAW-134	IR-2024-212 (August 15, 2024) and Announcement 2024-30: the second Voluntary Disclosure Program and recapture letters, IRS news release IR-2024-212; Announcement 2024-30, sections 1-3	Internal Revenue Service	Aug. 15, 2024	Primary source read	Open (PDF, 92 KB)
Ex. LAW-124	National Taxpayer Advocate blog, August 21, 2024: 'Did You Receive a Notice of Claim Disallowance for Your Employee Retention Credit Refund Claim? If So, Now What?', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20250118142605)	Internal Revenue Service	Aug. 21, 2024	Primary source read	Open (PDF, 269 KB)
Ex. LAW-116	IR-2024-263 (October 10, 2024), IRS news release IR-2024-263	Internal Revenue Service	Oct. 10, 2024	Primary source read	Open (PDF, 46 KB)
Ex. LAW-149	IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026)	Internal Revenue Service	Dec. 1, 2024	Primary source read	Open (PDF, 754 KB)
Ex. LAW-138	National Taxpayer Advocate blog, May 8, 2025 (updated December 3, 2025): 'The ERC Claim Period Has Closed', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20251203225236)	Internal Revenue Service	May 8, 2025	Primary source read	Open (PDF, 376 KB)
Ex. GOV-003	IRS, Frequently asked questions about the Employee Retention Credit, 'Qualifying government orders' Q5/A5 ('What does "more than nominal" mean...') (added Sept. 14, 2023), page as rendered Sept. 26, 2026	—	July 25, 2025	Primary source read	Open (PDF, 436 KB)Source
Ex. LAW-117	FS-2025-07 (October 22, 2025; updated October 30, 2025): FAQs on Pub. L. 119-21 section 70605, IRS Fact Sheet FS-2025-07 (announced by IR-2025-106)	Internal Revenue Service	Oct. 22, 2025	Primary source read	Open (PDF, 54 KB)
Ex. LAW-118	GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10, 2026), GAO-26-107456, Highlights page; pp. 27, 30, 49 (PDF pp. 2, 32, 35, 54)	Internal Revenue Service	Feb. 10, 2026	Primary source read	Open (PDF, 1.1 MB)
Ex. LAW-153	GAO-26-107456, 'COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs' (February 10, 2026), GAO-26-107456, Highlights page; pp. 27, 30, 49 (PDF pp. 2, 32, 35, 54)	Internal Revenue Service	Feb. 10, 2026	Primary source read	Open (PDF, 2.8 MB)
Ex. LAW-139	Taxpayer Advocate Service FY2026 Objectives Report, Objective 6 (published February 11, 2026; updated May 29, 2026), taxpayeradvocate.irs.gov, Objective 6 status page	Internal Revenue Service	Feb. 11, 2026	Primary source read	Open (PDF, 229 KB)
Ex. LAW-137	National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): 'Protect Your Employee Retention Credit Claim: Use IRS's New Streamlined Process to Request an Extension', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20260519230327); IRS 'Understanding your CP320B notice' page (Page Last Reviewed or Updated: 23-Apr-2026)	Internal Revenue Service	Apr. 27, 2026	Primary source read	Open (PDF, 176 KB)
Ex. LAW-151	IRS.gov 'If you receive Letter 106-C about the Employee Retention Credit', irs.gov/coronavirus/if-you-receive-letter-106-c-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Apr-2026 (saved September 27, 2026 as LAW-151)	Internal Revenue Service	Apr. 27, 2026	Primary source read	Open (PDF, 96 KB)
Ex. LAW-150	IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit', 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	Internal Revenue Service	July 21, 2026	Primary source read	Open (PDF, 115 KB)
Ex. LAW-119	IRS.gov 'Employee Retention Credit' page: monthly inventory statement, irs.gov/coronavirus/employee-retention-credit, Page Last Reviewed or Updated: 08-Sep-2026; read live September 27, 2026 (unchanged from the September 26, 2026 capture)	Internal Revenue Service	Sept. 26, 2026	Primary source read	Open (PDF, 132 KB)
Ex. LAW-120	IRS.gov 'Frequently asked questions about the Employee Retention Credit' (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026	Internal Revenue Service	Sept. 26, 2026	Primary source read	Open (PDF, 436 KB)
Ex. LAW-121	IRS Publication 5887 (Rev. 12-2024), 'Employee Retention Credit Eligibility Checklist,' and the interactive checklist page, Publication 5887 (Rev. 12-2024), Catalog Number 94470G; irs.gov ERC Eligibility Checklist page (Page Last Reviewed or Updated: 02-Jun-2026)	Internal Revenue Service	Sept. 26, 2026	Primary source read	Open (PDF, 48 KB)
Ex. LAW-122	IRS.gov 'Understanding Letter 105-C, Disallowance of the Employee Retention Credit', 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	Internal Revenue Service	Sept. 26, 2026	Primary source read	Open (PDF, 118 KB)
Ex. LAW-125	Instructions for Form 941-X (Rev. April 2026), Instructions for Form 941-X (Rev. 4-2026), p. 2	Internal Revenue Service	Sept. 26, 2026	Primary source read	Open (PDF, 376 KB)
Ex. LAW-135	IR-2023-193 (October 19, 2023): the claim-withdrawal process, IRS news release IR-2023-193; IRS.gov 'Withdraw an Employee Retention Credit (ERC) claim' page (Page Last Reviewed or Updated: 02-Jun-2026)	Internal Revenue Service	Sept. 26, 2026	Primary source read	Open (PDF, 79 KB)
Ex. LAW-144	National Taxpayer Advocate blog, April 27, 2026 (updated May 1, 2026): 'Protect Your Employee Retention Credit Claim: Use IRS's New Streamlined Process to Request an Extension', taxpayeradvocate.irs.gov NTA Blog (Wayback capture 20260519230327); IRS 'Understanding your CP320B notice' page (Page Last Reviewed or Updated: 23-Apr-2026)	Internal Revenue Service	Sept. 26, 2026	Primary source read	Open (PDF, 64 KB)

Cases Decision

84 authorities

The decisions on the Suspension Clause, the Supreme Court's canons of construction and causation, the police-power cases, and the tax-procedure decisions the standards rest on.

Exhibit	Authority	Issuer	Date	Grade	Document
Ex. LAW-022	Gibbons v. Ogden, 22 U.S. (9 Wheat.) 1 (1824)	Supreme Court of the United States	1824-03-02	Primary source read	Open (PDF, 7.4 MB)Source
Ex. LAW-317	Worcester v. Georgia, 31 U.S. (6 Pet.) 515 (1832)	Supreme Court of the United States	1832-03-03	Primary source read	Open (PDF, 3.0 MB)Source
Ex. LAW-472	Swift & Courtney & Beecher Co. v. United States, 111 U.S. 22 (1884)	Supreme Court of the United States (Matthews, J.)	1884-03-03	Primary source read	Open (PDF, 367 KB)Source
Ex. LAW-325	Compagnie Francaise de Navigation a Vapeur v. Louisiana State Board of Health, 186 U.S. 380 (1902)	Supreme Court of the United States	June 2, 1902	Primary source read	Open (PDF, 820 KB)Source
Ex. LAW-324	Jacobson v. Massachusetts, 197 U.S. 11 (1905)	Supreme Court of the United States	Feb. 20, 1905	Primary source read	Open (PDF, 1010 KB)Source
Ex. LAW-471	Atchison, Topeka & Santa Fe Railway Co. v. O'Connor, 223 U.S. 280 (1912)	Supreme Court of the United States (Holmes, J.)	Feb. 19, 1912	Primary source read	Open (PDF, 268 KB)Source
Ex. LAW-470	Union Pacific Railroad Co. v. Public Service Commission of Missouri, 248 U.S. 67 (1918)	Supreme Court of the United States (Holmes, J.)	Dec. 9, 1918	Primary source read	Open (PDF, 155 KB)Source
Ex. LAW-020	Lewis v. Reynolds, 284 U.S. 281 (1932)	Supreme Court of the United States	Jan. 4, 1932	Primary source read	Open (PDF, 149 KB)Source
Ex. LAW-021	Welch v. Helvering, 290 U.S. 111 (1933)	Supreme Court of the United States	Nov. 6, 1933	Primary source read	Open (PDF, 196 KB)Source
Ex. LAW-474	Helvering v. F. & R. Lazarus & Co., 308 U.S. 252 (1939)	Supreme Court of the United States (Black, J.)	Dec. 4, 1939	Primary source read	Open (PDF, 133 KB)Source
Ex. LAW-009	Skidmore v. Swift & Co., 323 U.S. 134 (1944)	Supreme Court of the United States	Dec. 4, 1944	Primary source read	Open (PDF, 218 KB)Source
Ex. LAW-473	Commissioner v. Court Holding Co., 324 U.S. 331 (1945)	Supreme Court of the United States (Black, J.)	Mar. 12, 1945	Primary source read	Open (PDF, 128 KB)Source
Ex. LAW-326	Examining Board of Engineers, Architects and Surveyors v. Flores de Otero, 426 U.S. 572 (1976)	Supreme Court of the United States	June 17, 1976	Primary source read	Open (PDF, 1.2 MB)Source
Ex. LAW-042	United States v. Janis, 428 U.S. 433 (1976)	Supreme Court of the United States	July 6, 1976	Primary source read	Open (PDF, 969 KB)Source
Ex. LAW-323	Mt. Healthy City School District Board of Education v. Doyle, 429 U.S. 274 (1977)	Supreme Court of the United States	Jan. 11, 1977	Primary source read	Open (PDF, 469 KB)Source
Ex. LAW-475	Frank Lyon Co. v. United States, 435 U.S. 561 (1978)	Supreme Court of the United States (Blackmun, J.)	Apr. 18, 1978	Primary source read	Open (PDF, 940 KB)Source
Ex. LAW-320	Santa Clara Pueblo v. Martinez, 436 U.S. 49 (1978)	Supreme Court of the United States	May 15, 1978	Primary source read	Open (PDF, 1.1 MB)Source
Ex. LAW-322	Lake Country Estates, Inc. v. Tahoe Regional Planning Agency, 440 U.S. 391 (1979)	Supreme Court of the United States	Mar. 5, 1979	Primary source read	Open (PDF, 595 KB)Source
Ex. LAW-018	Rubin v. United States, 449 U.S. 424 (1981)	Supreme Court of the United States	Jan. 21, 1981	Primary source read	Open (PDF, 270 KB)Source
Ex. LAW-318	Merrion v. Jicarilla Apache Tribe, 455 U.S. 130 (1982)	Supreme Court of the United States	Jan. 25, 1982	Primary source read	Open (PDF, 1.9 MB)Source
Ex. LAW-014	Russello v. United States, 464 U.S. 16 (1983)	Supreme Court of the United States	Nov. 1, 1983	Primary source read	Open (PDF, 443 KB)Source
Ex. LAW-070	Delaney v. Commissioner, 743 F.2d 670 (9th Cir. 1984) (CAP text)	United States Court of Appeals for the Ninth Circuit	Sept. 26, 1984	Primary source read	Open (PDF, 110 KB)Source
Ex. LAW-422	Torres v. County of Oakland, 758 F.2d 147 (6th Cir. 1985)	United States Court of Appeals for the Sixth Circuit	Mar. 19, 1985	Primary source read	Open (PDF, 207 KB)
Ex. LAW-484	Evangelista v. Inlandboatmen's Union of the Pacific, 777 F.2d 1390 (9th Cir. 1985)	United States Court of Appeals for the Ninth Circuit	Dec. 9, 1985	Primary source read	Open (PDF, 236 KB)Source
Ex. LAW-061	United States v. Kattar, 840 F.2d 118 (1st Cir. 1988) (Caselaw Access Project text)	United States Court of Appeals for the First Circuit	Feb. 18, 1988	Primary source read	Open (PDF, 244 KB)Source
Ex. LAW-486	United States v. Scop, 846 F.2d 135 (2d Cir. 1988)	United States Court of Appeals for the Second Circuit	May 4, 1988	Primary source read	Open (PDF, 231 KB)Source
Ex. LAW-063	American Title Insurance Co. v. Lacelaw Corp., 861 F.2d 224 (9th Cir. 1988) (CAP text)	United States Court of Appeals for the Ninth Circuit	Nov. 9, 1988	Primary source read	Open (PDF, 148 KB)Source
Ex. LAW-062	United States v. Van Griffin, 874 F.2d 634 (9th Cir. 1989) (CAP text)	United States Court of Appeals for the Ninth Circuit	May 1, 1989	Primary source read	Open (PDF, 128 KB)Source
Ex. LAW-087	Public Employees Retirement System of Ohio v. Betts, 492 U.S. 158 (1989)	Supreme Court of the United States	June 23, 1989	Primary source read	Open (PDF, 1.1 MB)Source
Ex. LAW-010	Connecticut National Bank v. Germain, 503 U.S. 249 (1992)	Supreme Court of the United States	Mar. 9, 1992	Primary source read	Open (PDF, 231 KB)Source
Ex. LAW-485	Hygh v. Jacobs, 961 F.2d 359 (2d Cir. 1992)	United States Court of Appeals for the Second Circuit	Apr. 9, 1992	Primary source read	Open (PDF, 248 KB)Source
Ex. LAW-421	Aguilar v. International Longshoremen's Union Local #10, 966 F.2d 443 (9th Cir. 1992)	United States Court of Appeals for the Ninth Circuit	June 5, 1992	Primary source read	Open (PDF, 164 KB)
Ex. LAW-321	Hess v. Port Authority Trans-Hudson Corp., 513 U.S. 30 (1994)	Supreme Court of the United States	Nov. 14, 1994	Primary source read	Open (PDF, 1.1 MB)Source
Ex. LAW-065	Hoctor v. United States Department of Agriculture, 82 F.3d 165 (7th Cir. 1996) (CAP text)	United States Court of Appeals for the Seventh Circuit	Apr. 25, 1996	Primary source read	Open (PDF, 142 KB)Source
Ex. LAW-423	Burkhart v. Washington Metropolitan Area Transit Authority, 112 F.3d 1207 (D.C. Cir. 1997)	United States Court of Appeals for the District of Columbia Circuit	May 16, 1997	Primary source read	Open (PDF, 290 KB)
Ex. LAW-066	Appalachian Power Co. v. EPA, 208 F.3d 1015 (D.C. Cir. 2000) (CAP text)	United States Court of Appeals for the District of Columbia Circuit	Apr. 14, 2000	Primary source read	Open (PDF, 416 KB)Source
Ex. LAW-483	United States v. Crawford, 239 F.3d 1086 (9th Cir. 2001)	United States Court of Appeals for the Ninth Circuit	Jan. 23, 2001	Primary source read	Open (PDF, 204 KB)Source
Ex. LAW-019	New Hampshire v. Maine, 532 U.S. 742 (2001)	Supreme Court of the United States	May 29, 2001	Primary source read	Open (PDF, 556 KB)Source
Ex. LAW-064	Hamilton v. State Farm Fire & Casualty Co., 270 F.3d 778 (9th Cir. 2001) (CAP text)	United States Court of Appeals for the Ninth Circuit	Nov. 5, 2001	Primary source read	Open (PDF, 178 KB)Source
Ex. LAW-068	Rauenhorst v. Commissioner, 119 T.C. 157 (2002) (CAP text)	United States Tax Court	Oct. 7, 2002	Primary source read	Open (PDF, 372 KB)Source
Ex. LAW-011	Lamie v. United States Trustee, 540 U.S. 526 (2004)	Supreme Court of the United States	Jan. 26, 2004	Primary source read	Open (PDF, 539 KB)Source
Ex. LAW-069	Dover Corp. & Subsidiaries v. Commissioner, 122 T.C. 324 (2004) (CAP text)	United States Tax Court	May 5, 2004	Primary source read	Open (PDF, 324 KB)Source
Ex. LAW-072	Fargo v. Commissioner, 447 F.3d 706 (9th Cir. 2006) (CAP text)	United States Court of Appeals for the Ninth Circuit	May 9, 2006	Primary source read	Open (PDF, 195 KB)Source
Ex. LAW-424	MedImmune, Inc. v. Genentech, Inc., 549 U.S. 118 (2007)	Supreme Court of the United States	Jan. 9, 2007	Primary source read	Open (PDF, 306 KB)
Ex. LAW-067	United States v. Ibrahim, 522 F.3d 1003 (9th Cir. 2008) (CAP text)	United States Court of Appeals for the Ninth Circuit	Apr. 14, 2008	Primary source read	Open (PDF, 134 KB)Source
Ex. LAW-420	Nationwide Transport Finance v. Cass Information Systems, Inc., 523 F.3d 1051 (9th Cir. 2008)	United States Court of Appeals for the Ninth Circuit	Apr. 28, 2008	Primary source read	Open (PDF, 340 KB)
Ex. LAW-071	Knudsen v. Commissioner, 131 T.C. 185 (2008) (CAP text)	United States Tax Court	Nov. 25, 2008	Primary source read	Open (PDF, 161 KB)Source
Ex. LAW-016	Gross v. FBL Financial Services, Inc., 557 U.S. 167 (2009)	Supreme Court of the United States	June 18, 2009	Primary source read	Open (PDF, 196 KB)Source
Ex. LAW-073	Daniels-Hall v. National Education Ass'n, 629 F.3d 992 (9th Cir. 2010) (CAP text)	United States Court of Appeals for the Ninth Circuit	Dec. 20, 2010	Primary source read	Open (PDF, 279 KB)Source
Ex. LAW-017	University of Texas Southwestern Medical Center v. Nassar, 570 U.S. 338 (2013)	Supreme Court of the United States	June 24, 2013	Primary source read	Open (PDF, 297 KB)Source
Ex. LAW-015	Burrage v. United States, 571 U.S. 204 (2014)	Supreme Court of the United States	Jan. 27, 2014	Primary source read	Open (PDF, 213 KB)Source
Ex. LAW-319	Michigan v. Bay Mills Indian Community, 572 U.S. 782 (2014)	Supreme Court of the United States	May 27, 2014	Primary source read	Open (PDF, 429 KB)Source
Ex. LAW-013	EEOC v. Abercrombie & Fitch Stores, Inc., 575 U.S. 768 (2015)	Supreme Court of the United States	June 1, 2015	Primary source read	Open (PDF, 245 KB)Source
Ex. LAW-023	Kater v. Churchill Downs Inc., 886 F.3d 784 (9th Cir. 2018) (slip opinion No. 16-35010)	United States Court of Appeals for the Ninth Circuit	Mar. 28, 2018	Primary source read	Open (PDF, 54 KB)Source
Ex. LAW-476	Rural Community Workers Alliance v. Smithfield Foods, Inc., No. 5:20-cv-06063-DGK, Doc. 51 (W.D. Mo. May 5, 2020) (Kays, J.), 459 F. Supp. 3d 1228	United States District Court, W.D. Mo.	May 5, 2020	Primary source read	Open (PDF, 552 KB)Source
Ex. LAW-327	Order denying application for injunctive relief; Roberts, C.J., concurring (slip opinion)South Bay United Pentecostal Church v. Newsom, No. 19A1044 (U.S. May 29, 2020)	—	May 29, 2020	Primary source read	Open (PDF, 107 KB)Source
Ex. LAW-012	Bostock v. Clayton County, 590 U.S. 644 (2020) (slip opinion)	Supreme Court of the United States	June 15, 2020	Primary source read	Open (PDF, 23 MB)Source
Ex. LAW-477	Palmer v. Amazon.com, Inc., No. 20-cv-2468 (BMC), Doc. 73 (E.D.N.Y. Nov. 2, 2020) (Cogan, J.), 498 F. Supp. 3d 359	United States District Court, E.D.N.Y.	Nov. 2, 2020	Primary source read	Open (PDF, 308 KB)Source
Ex. LAW-328	Slip opinionRoman Catholic Diocese of Brooklyn v. Cuomo, No. 20A87 (U.S. Nov. 25, 2020) (per curiam)	—	Nov. 25, 2020	Primary source read	Open (PDF, 231 KB)Source
Ex. LAW-077	Thomas v. CalPortland Co., 993 F.3d 1204 (9th Cir. 2021) (slip opinion No. 20-70541)	United States Court of Appeals for the Ninth Circuit	Apr. 14, 2021	Primary source read	Open (PDF, 207 KB)Source
Ex. LAW-480	Estate of Maglioli v. Alliance HC Holdings LLC, 16 F.4th 393 (3d Cir. 2021), Nos. 20-2833, 20-2834	United States Court of Appeals for the Third Circuit (Bibas, J.)	Oct. 20, 2021	Primary source read	Open (PDF, 245 KB)Source
Ex. LAW-479	Buljic v. Tyson Foods, Inc., 22 F.4th 730 (8th Cir. 2021), Nos. 21-1010, 21-1012	United States Court of Appeals for the Eighth Circuit (Kelly, J.)	Dec. 30, 2021	Primary source read	Open (PDF, 91 KB)Source
Ex. LAW-478	Palmer v. Amazon.com, Inc., 51 F.4th 491 (2d Cir. 2022), No. 20-3989	United States Court of Appeals for the Second Circuit	Oct. 18, 2022	Primary source read	Open (PDF, 440 KB)Source
Ex. LAW-032	Clark v. Governor of New Jersey, 53 F.4th 769 (3d Cir. 2022) (slip opinion No. 21-2732)	United States Court of Appeals for the Third Circuit	Nov. 28, 2022	Primary source read	Open (PDF, 441 KB)Source
Ex. LAW-008	Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024) (slip opinion)	Supreme Court of the United States	June 28, 2024	Primary source read	Open (PDF, 622 KB)Source
Ex. LAW-078	Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. June 16, 2025) (opinion), 140 F.4th 1079	United States Court of Appeals for the Ninth Circuit	June 16, 2025	Primary source read	Open (PDF, 373 KB)Source
Ex. GOV-001	Stenson Tamaddon, LLC v. IRS, Doc. 49 (D. Ariz. June 20, 2025), Order on cross-motions for summary judgment	—	June 20, 2025	Primary source read	Open (PDF, 389 KB)Source
Ex. LAW-076	In re JSmith Civil, LLC, No. 24-00004-5-JNC, Doc. 47 (Bankr. E.D.N.C. Aug. 7, 2025), 674 B.R. 207	United States Bankruptcy Court, E.D.N.C.	Aug. 7, 2025	Primary source read	Open (PDF, 502 KB)Source
Ex. LAW-086	JPM Restaurant, LLC v. United States, No. 1:24-cv-357, Doc. 49 (E.D. Tenn. Oct. 29, 2025) (order denying reconsideration of stay)	United States District Court, E.D. Tenn.	Oct. 29, 2025	Confirmed from a secondary source	Open (PDF, 156 KB)Source
Ex. LAW-079	Lemus-Escobar v. Bondi, No. 18-73423 (9th Cir. Nov. 10, 2025) (order and amended opinion), reported at 158 F.4th 944 (per Tri-State at 7-8)	United States Court of Appeals for the Ninth Circuit	Nov. 10, 2025	Primary source read	Open (PDF, 289 KB)Source
Ex. LAW-083	Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 18 (S.D. Miss. Jan. 20, 2026)	United States District Court, S.D. Miss.	Jan. 20, 2026	Primary source read	Open (PDF, 203 KB)Source
Ex. LAW-075	Gravenstein 116, LLC v. United States, No. 25-997 (Fed. Cl. Jan. 30, 2026), 180 Fed. Cl. 292	United States Court of Federal Claims	Jan. 30, 2026	Primary source read	Open (PDF, 354 KB)Source
Ex. LAW-027	ERC Today, LLC v. McInelly, No. 25-2642 (9th Cir. Mar. 17, 2026) (memorandum)	United States Court of Appeals for the Ninth Circuit	Mar. 17, 2026	Primary source read	Open (PDF, 183 KB)Source
Ex. LAW-029	Juggler Dave and Friends, LLC v. United States, No. 25-338 (Fed. Cl. Mar. 25, 2026)	United States Court of Federal Claims	Mar. 25, 2026	Primary source read	Open (PDF, 243 KB)Source
Ex. GOV-002	Tri-State Memorial Hospital v. United States, No. 2:25-cv-0181-TOR, ECF No. 38 (E.D. Wash. May 28, 2026), Order Denying Defendant's Motion to Dismiss	—	May 28, 2026	Primary source read	Open (PDF, 285 KB)
Ex. LAW-080	Northeast Health Services, LLC v. United States, No. 24-2096T (Fed. Cl. May 28, 2026) (for publication)	United States Court of Federal Claims	May 28, 2026	Primary source read	Open (PDF, 216 KB)Source
Ex. LAW-074	First Source Employee Management, Inc. v. United States, No. 1:24-cv-02209-CEF, Doc. 19 (N.D. Ohio June 11, 2026)	United States District Court, N.D. Ohio	June 11, 2026	Primary source read	Open (PDF, 287 KB)Source
Ex. LAW-084	Plastic Film, LLC v. United States, No. 5:25-cv-30-DCB-LGI, Doc. 45 (S.D. Miss. June 22, 2026)	United States District Court, S.D. Miss.	June 22, 2026	Primary source read	Open (PDF, 187 KB)Source
Ex. LAW-028	Sundancer Pools, Inc. v. United States, No. 25-1291T (Fed. Cl. June 23, 2026)	United States Court of Federal Claims	June 23, 2026	Primary source read	Open (PDF, 167 KB)Source
Ex. LAW-031	Tapestry Senior Housing Management, LLC v. United States, No. 25-cv-3419, ECF No. 29 (D. Minn. June 25, 2026)	United States District Court, D. Minn.	June 25, 2026	Primary source read	Open (PDF, 321 KB)Source
Ex. LAW-030	Key Meetings, Inc. v. United States, No. 3:25-cv-06520-WHO, ECF No. 44 (N.D. Cal. June 26, 2026)	United States District Court, N.D. Cal.	June 26, 2026	Primary source read	Open (PDF, 229 KB)Source
Ex. LAW-081	Region IV Mental Health Services v. United States, No. 3:26-cv-12-RPC-JMV, Doc. 21 (N.D. Miss. July 1, 2026)	United States District Court, N.D. Miss.	July 1, 2026	Primary source read	Open (PDF, 183 KB)Source
Ex. LAW-082	South Delta Planning & Development District v. United States, No. 4:25-cv-197-JDM-RP, Doc. 30 (N.D. Miss. July 15, 2026)	United States District Court, N.D. Miss.	July 15, 2026	Primary source read	Open (PDF, 134 KB)Source
Ex. LAW-025	I Health and Life Insurance Services v. United States, No. 25-1315T (Fed. Cl. July 23, 2026)	United States Court of Federal Claims	July 23, 2026	Primary source read	Open (PDF, 198 KB)Source

Regulations Rule

5 authorities

The Treasury regulations on penalties and published guidance, the Coast Guard port rules and the Federal Rules of Evidence.

Exhibit	Authority	Issuer	Date	Grade	Document
Ex. LAW-308	Ports and waterways safety, general; 160.105, 160.107, 160.111 (Captain of the Port orders)33 C.F.R. part 160 (2021)	Federal agency (Federal Register)	July 1, 2021	Primary source read	Open (PDF, 237 KB)Source
Ex. LAW-024	Federal Rules of Evidence (uscourts.gov pamphlet), Rules 201 and 801(d)(2)	Judicial Conference of the United States	Dec. 1, 2024	Primary source read	Open (PDF, 159 KB)Source
Ex. LAW-035	26 C.F.R. 1.6662-3 (eCFR current)	Treasury; eCFR	Sept. 26, 2026	Primary source read	Open (PDF, 117 KB)Source
Ex. LAW-036	26 C.F.R. 1.6662-4 (eCFR current)	Treasury; eCFR	Sept. 26, 2026	Primary source read	Open (PDF, 279 KB)Source
Ex. LAW-037	26 C.F.R. 601.601 (eCFR current)	Treasury; eCFR	Sept. 26, 2026	Primary source read	Open (PDF, 151 KB)Source

Census and data sources Data

66 authorities

The Census Bureau, Bureau of Labor Statistics, Federal Reserve, GAO and Congressional Research Service publications and the order-tracking datasets the scale figures cite.

Exhibit	Authority	Issuer	Date	Grade	Document
Ex. LAW-401	2017 NAICS Structure: change indicator, 2017 NAICS code, 2017 NAICS title, two through six digits (2,215 rows)2017 NAICS Structure (workbook 2017_NAICS_Structure.xlsx)	U.S. Census Bureau	Jan. 1, 2017	Primary source read	Open (XLSX, 93 KB)Source
Ex. LAW-402	2017 NAICS US codes and titles, two through six digits: 20 sectors, 99 subsectors, 311 industry groups, 709 NAICS industries, 1,057 U.S. industries (2,196 codes)2-6 digit 2017 Code File (workbook 2-6 digit_2017_Codes.xlsx)	U.S. Census Bureau	Jan. 1, 2017	Primary source read	Open (XLSX, 82 KB)Source
Ex. LAW-403	Counts of subsectors, industry groups, NAICS industries and six-digit industries by sector, 2017 NAICS2017 NAICS Structure Summary Table (workbook 2017_NAICS_Structure_Summary_Table.xlsx)	U.S. Census Bureau	Jan. 1, 2017	Primary source read	Open (XLSX, 14 KB)Source
Ex. LAW-404	North American Industry Classification System, United States, 2017: structure, definitions and index of every 2017 NAICS code (PDF, 7,693,624 bytes)North American Industry Classification System, United States, 2017 (the 2017 NAICS Manual)	Executive Office of the President, Office of Management and Budget; published by the U.S. Census Bureau	Jan. 1, 2017	Primary source read	Open (PDF, 7.3 MB)Source
Ex. LAW-411	Table 4. Farm Production Expenses: 2017 and 2012 (including 'Hired farm labor... farms 513,137' and 'Contract labor... farms 195,754' for 2017)2017 Census of Agriculture, Volume 1, Chapter 1 (U.S. Summary and State Data), Table 4	U.S. Department of Agriculture, National Agricultural Statistics Service	Apr. 11, 2019	Primary source read	Open (PDF, 140 KB)Source
Ex. LAW-212	Education Week, Map: Coronavirus and School Closures in 2019-2020	Education Week	Mar. 6, 2020	Primary source read	Open (PDF, 3.0 MB)Source
Ex. LAW-210	Federal Reserve, The Beige Book (April 15, 2020)	Federal Reserve	Apr. 15, 2020	Primary source read	Open (PDF, 5.1 MB)Source
Ex. LAW-204	Ballotpedia, States that issued lockdown and stay-at-home orders in response to the coronavirus (COVID-19) pandemic, 2020 (43 governors)	Ballotpedia	Apr. 30, 2020	Primary source read	Open (PDF, 1.4 MB)Source
Ex. LAW-206	BLS, The Employment Situation - April 2020	Bureau of Labor Statistics	May 8, 2020	Primary source read	Open (PDF, 3.6 MB)Source
Ex. LAW-209	Buffington et al., Measuring the Effect of COVID-19 on U.S. Small Businesses: The Small Business Pulse Survey, Census CES-WP-20-16	United States Census Bureau	May 14, 2020	Primary source read	Open (PDF, 633 KB)Source
Ex. LAW-244	CRS LSB10469, Federal Authority to Lift or Modify State and Local COVID-19 Stay-at-Home Orders: FAQ (May 15, 2020)	Internal Revenue Service	May 15, 2020	Confirmed from a secondary source	Open (PDF, 249 KB)Source
Ex. LAW-218	Federal Reserve, The Beige Book (May 27, 2020)	Federal Reserve	May 27, 2020	Primary source read	Open (PDF, 3.8 MB)Source
Ex. LAW-254	BLS, The Employment Situation - May 2020	Bureau of Labor Statistics	June 5, 2020	Primary source read	Open (PDF, 251 KB)Source
Ex. LAW-213	GAO-20-625, COVID-19: Opportunities to Improve Federal Response and Recovery Efforts	Government Accountability Office	June 25, 2020	Primary source read	Open (PDF, 8.0 MB)Source
Ex. LAW-203	Ballotpedia, Executive orders issued by governors and state agencies in response to the coronavirus (COVID-19) pandemic, 2020 (CSG data; 2,065 orders)	Ballotpedia	June 29, 2020	Primary source read	Open (PDF, 5.0 MB)Source
Ex. LAW-230	KFF, State Social Distancing Actions, 2020-06-30 file	KFF	June 30, 2020	Primary source read	Open (PDF, 70 KB)Source
Ex. LAW-229	Education Week, The Coronavirus Spring: The Historic Closing of U.S. Schools (A Timeline)	Education Week	July 1, 2020	Primary source read	Open (PDF, 905 KB)Source
Ex. LAW-253	BEA, Gross Domestic Product, 2nd Quarter 2020 (Advance Estimate) and Annual Update	BEA	July 30, 2020	Primary source read	Open (PDF, 205 KB)Source
Ex. LAW-239	NGA, Coronavirus: What You Need To Know - State Actions (through 31 July 2020)	NGA	July 31, 2020	Primary source read	Open (PDF, 93 KB)Source
Ex. LAW-201	Moreland et al., Timing of State and Territorial COVID-19 Stay-at-Home Orders, MMWR 69:1198	Centers for Disease Control and Prevention	Sept. 4, 2020	Primary source read	Open (PDF, 162 KB)Source
Ex. LAW-245	BLS TED, One-quarter of the employed teleworked in August 2020 because of COVID-19 pandemic (Sept. 15, 2020)	Bureau of Labor Statistics	Sept. 15, 2020	Confirmed from a secondary source	Source
Ex. LAW-427	Congressional Research Service, R46540, COVID-19 Liability: Tort, Workplace Safety, and Securities Law (Kevin M. Lewis et al., Sept. 24, 2020)	Congress of the United States	Sept. 24, 2020	Primary source read	Open (PDF, 1.5 MB)
Ex. LAW-231	KFF, State Social Distancing Actions, 2020-10-01 file	KFF	Oct. 1, 2020	Primary source read	Open (PDF, 70 KB)Source
Ex. LAW-207	BLS, Business Response Survey to the Coronavirus Pandemic, 2020 Results	Bureau of Labor Statistics	Dec. 1, 2020	Primary source read	Open (PDF, 431 KB)Source
Ex. LAW-219	Federal Reserve, The Beige Book (December 2, 2020)	Federal Reserve	Dec. 2, 2020	Primary source read	Open (PDF, 1.5 MB)Source
Ex. LAW-225	TSA, 2020 TSA checkpoint travel numbers	TSA	Dec. 31, 2020	Primary source read	Open (PDF, 343 KB)Source
Ex. LAW-232	KFF, State Social Distancing Actions, 2021-01-04 file	KFF	Jan. 4, 2021	Primary source read	Open (PDF, 70 KB)Source
Ex. LAW-249	Federal Reserve, The Beige Book (January 13, 2021)	Federal Reserve	Jan. 13, 2021	Primary source read	Open (PDF, 3.7 MB)Source
Ex. LAW-208	BLS, Business Employment Dynamics - Second Quarter 2020	Bureau of Labor Statistics	Jan. 27, 2021	Primary source read	Open (PDF, 143 KB)Source
Ex. LAW-228	GAO-21-265, COVID-19: Critical Vaccine Distribution, Supply Chain, Program Integrity, and Other Challenges Require Focused Federal Attention	Government Accountability Office	Jan. 28, 2021	Primary source read	Open (PDF, 13 MB)Source
Ex. LAW-226	BTS, Full Year 2020 and December 2020 U.S. Airline Traffic Data	BTS	Mar. 11, 2021	Primary source read	Open (PDF, 377 KB)Source
Ex. LAW-233	KFF, State Social Distancing Actions, 2021-04-05 file	KFF	Apr. 5, 2021	Primary source read	Open (PDF, 69 KB)Source
Ex. LAW-250	Federal Reserve, The Beige Book (April 14, 2021)	Federal Reserve	Apr. 14, 2021	Primary source read	Open (PDF, 2.8 MB)Source
Ex. LAW-215	CRS R46606, COVID-19 and the U.S. Economy (May 11, 2021)	Congressional Research Service	May 11, 2021	Confirmed from a secondary source	Open (PDF, 1.3 MB)Source
Ex. LAW-246	KFF, State Social Distancing Actions, 2021-07-02 file	KFF	July 2, 2021	Primary source read	Open (PDF, 67 KB)Source
Ex. LAW-221	Federal Reserve, Monetary Policy Report (July 9, 2021) (box: Supply Chain Bottlenecks in U.S. Manufacturing and Trade, at 15)	Federal Reserve	July 9, 2021	Primary source read	Open (PDF, 5.3 MB)Source
Ex. LAW-220	Federal Reserve, The Beige Book (July 14, 2021)	Federal Reserve	July 14, 2021	Primary source read	Open (PDF, 2.2 MB)Source
Ex. LAW-227	GAO-21-551, COVID-19: Continued Attention Needed to Enhance Federal Preparedness, Response, Service Delivery, and Program Integrity	Government Accountability Office	July 19, 2021	Primary source read	Open (PDF, 18 MB)Source
Ex. LAW-224	BLS, The Employment Situation - July 2021	Bureau of Labor Statistics	Aug. 6, 2021	Primary source read	Open (PDF, 3.6 MB)Source
Ex. LAW-243	Callen, Census Bureau's Small Business Pulse Survey Reveals Delays From Domestic, Foreign Suppliers (America Counts)	United States Census Bureau	Aug. 9, 2021	Primary source read	Open (PDF, 299 KB)Source
Ex. LAW-214	CRS R46554, Unemployment Rates During the COVID-19 Pandemic (Aug. 20, 2021)	Congressional Research Service	Aug. 20, 2021	Confirmed from a secondary source	Open (PDF, 2.6 MB)Source
Ex. LAW-408	Statistics of U.S. Businesses Methodology: universe, industries excluded, government establishments included, NAICS vintage by data yearSUSB Methodology (technical documentation page)	U.S. Census Bureau, Statistics of U.S. Businesses (SUSB)	Sept. 1, 2021	Primary source read	Open (PDF, 141 KB)Source
Ex. LAW-211	Federal Reserve, The Beige Book (September 8, 2021)	Federal Reserve	Sept. 8, 2021	Primary source read	Open (PDF, 4.1 MB)Source
Ex. LAW-247	KFF, State Social Distancing Actions, 2021-09-21 file	KFF	Sept. 21, 2021	Primary source read	Open (PDF, 65 KB)Source
Ex. LAW-412	About the Statistics of U.S. Businesses: an annual series of subnational economic data by establishment industry for employer businessesSUSB: About this Program	U.S. Census Bureau, Statistics of U.S. Businesses (SUSB)	Sept. 21, 2021	Primary source read	Open (PDF, 92 KB)Source
Ex. LAW-223	BLS, The Employment Situation - September 2021	Bureau of Labor Statistics	Oct. 8, 2021	Primary source read	Open (PDF, 402 KB)Source
Ex. LAW-216	CRS R46270, Global Economic Effects of COVID-19 (Nov. 10, 2021)	Congressional Research Service	Nov. 10, 2021	Confirmed from a secondary source	Open (PDF, 2.7 MB)Source
Ex. LAW-248	BLS, Business Response Survey to the Coronavirus Pandemic, 2021 Results	Bureau of Labor Statistics	Dec. 1, 2021	Confirmed from a secondary source	Source
Ex. LAW-222	Benigno et al., A New Barometer of Global Supply Chain Pressures, FRBNY Liberty Street Economics	Benigno et al.	Jan. 4, 2022	Primary source read	Open (PDF, 526 KB)Source
Ex. LAW-238	NASHP, 2021 COVID-19 State Restrictions, Re-openings, and Mask Requirements (chart page)	NASHP	Jan. 11, 2022	Primary source read	Open (PDF, 305 KB)Source
Ex. LAW-405	Number of firms, establishments, employment and annual payroll by State, NAICS (2- to 6-digit, 2017 NAICS) and enterprise employment size, 2019SUSB 2019 annual data file: U.S. & states, 6-digit NAICS (us_state_6digitnaics_2019.txt)	U.S. Census Bureau, Statistics of U.S. Businesses (SUSB)	Feb. 11, 2022	Primary source read	Open (TXT, 49 MB)Source
Ex. LAW-406	Number of firms, establishments, employment and annual payroll by State, NAICS sector and detailed enterprise employment size (<5 through 5,000+), 2019SUSB 2019 annual data file: U.S. & states, NAICS sectors, detailed employment sizes (us_state_naics_detailedsizes_2019.txt)	U.S. Census Bureau, Statistics of U.S. Businesses (SUSB)	Feb. 11, 2022	Primary source read	Open (TXT, 6.0 MB)Source
Ex. LAW-407	2019 SUSB Annual Data Tables by Establishment Industry, February 2022: description of the series, statement that the industry classification is based on the 2017 NAICS, and the list of downloadable tables2019 SUSB Annual Data Tables by Establishment Industry (release page)	U.S. Census Bureau, Statistics of U.S. Businesses (SUSB)	Feb. 11, 2022	Primary source read	Open (PDF, 57 KB)Source
Ex. LAW-410	Index of SUSB 2019 dataset files with sizes and dates: msa_3digitnaics_2019.txt (42M, 2022-04-08); us_state_6digitnaics_2019.txt (49M, 2022-02-11); us_state_naics_detailedsizes_2019.txt (6.0M, 2022-02-11)Directory listing, /programs-surveys/susb/datasets/2019/	U.S. Census Bureau (www2.census.gov file server)	Feb. 11, 2022	Primary source read	Open (PDF, 111 KB)Source
Ex. LAW-237	Ballotpedia, School responses to the coronavirus (COVID-19) pandemic during the 2021-2022 academic year	Ballotpedia	June 1, 2022	Primary source read	Open (PDF, 2.9 MB)Source
Ex. LAW-234	Ballotpedia, State-level mask requirements in response to the coronavirus (COVID-19) pandemic, 2020-2022 (39 States)	Ballotpedia	Dec. 1, 2022	Primary source read	Open (PDF, 6.9 MB)Source
Ex. LAW-235	Ballotpedia, Travel restrictions issued by states in response to the coronavirus (COVID-19) pandemic, 2020-2022 (27 States and D.C.)	Ballotpedia	Dec. 1, 2022	Primary source read	Open (PDF, 2.4 MB)Source
Ex. LAW-240	NCSL, State Action on Coronavirus (COVID-19) (legislation database page)	NCSL	Dec. 1, 2022	Primary source read	Open (PDF, 88 KB)Source
Ex. LAW-252	Ballotpedia, State government policies about vaccine requirements (vaccine passports), 2021-2022	Ballotpedia	Dec. 1, 2022	Primary source read	Open (PDF, 1.1 MB)Source
Ex. LAW-205	HHS HealthData.gov, COVID-19 State and County Policy Orders (gyqz-9u7n), dataset page	HHS HealthData.gov	Dec. 8, 2022	Primary source read	Open (PDF, 194 KB)Source
Ex. LAW-241	Oxford Blavatnik School of Government, COVID-19 Government Response Tracker (OxCGRT) project page (context only)	Oxford Blavatnik School of Government	Mar. 1, 2023	Primary source read	Open (PDF, 2.1 MB)Source
Ex. LAW-202	Katz et al., Open data for COVID-19 policy analysis and mapping (COVID AMP), Sci. Data 10:491	Katz et al.	July 27, 2023	Primary source read	Open (PDF, 2.5 MB)Source
Ex. LAW-242	U.S. Census Bureau, Small Business Pulse Survey (program page)	United States Census Bureau	Sept. 20, 2023	Primary source read	Open (PDF, 76 KB)Source
Ex. LAW-236	Ballotpedia, State emergency health orders during the coronavirus (COVID-19) pandemic, 2021-2023	Ballotpedia	Dec. 1, 2023	Primary source read	Open (PDF, 1.7 MB)Source
Ex. LAW-251	Ballotpedia, State employee vaccine requirements during the coronavirus (COVID-19) pandemic, 2021-2022	Ballotpedia	Dec. 1, 2023	Primary source read	Open (PDF, 945 KB)Source
Ex. LAW-409	Statistics of U.S. Businesses Glossary: definitions of firm, establishment, employment, enterprise size, payroll; government establishments included; nonemployers excludedSUSB Glossary	U.S. Census Bureau, Statistics of U.S. Businesses (SUSB)	Sept. 27, 2026	Primary source read	Open (PDF, 76 KB)Source

Court filings Filing

8 authorities

The United States' briefs, motions and transcript in the cases that construe the credit, quoted on this site as the Government's own words.

Exhibit	Authority	Issuer	Date	Grade	Document
Ex. GOV-007	Complaint, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL, Doc. 1 (D. Ariz. May 14, 2024)	—	May 14, 2024	Primary source read	Open (PDF, 493 KB)
Ex. GOV-008	Reporter's Transcript of Preliminary Injunction Hearing, Stenson Tamaddon, LLC v. IRS, No. 2:24-cv-01123-SPL (D. Ariz. July 16, 2024)	—	July 16, 2024	Primary source read	Open (PDF, 525 KB)
Ex. GOV-009	United States' Opposition to Motion for Summary Judgment and Cross Motion for Summary Judgment, Doc. 44 (D. Ariz. Jan. 6, 2025)	—	Jan. 6, 2025	Primary source read	Open (PDF, 282 KB)
Ex. GOV-012	Order on Cross-Motions for Summary Judgment, Doc. 49 (D. Ariz. June 20, 2025), docket original	—	June 20, 2025	Primary source read	Open (PDF, 283 KB)
Ex. GOV-010	Opening Brief for Plaintiff-Appellant, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Sept. 17, 2025), DktEntry 11.1	—	Sept. 17, 2025	Primary source read	Open (PDF, 783 KB)
Ex. GOV-011	Brief for the Appellees, Stenson Tamaddon, LLC v. IRS, No. 25-4217 (9th Cir. Jan. 30, 2026), DktEntry 25.1	—	Jan. 30, 2026	Primary source read	Open (PDF, 503 KB)
Ex. LAW-085	Defendant's Opposed Motion to Stay Case, County of Barry v. United States, No. 1:25-cv-01099-RJJ-RSK, ECF No. 21 (W.D. Mich. Sept. 4, 2026)	United States Department of Justice, Tax Division	Sept. 4, 2026	Primary source read	Open (PDF, 228 KB)Source
Ex. GOV-013	United States Court of Appeals for the Ninth Circuit, 2026 and 2027 Court Sessions (sitting dates), 'As of 2/9/2026'	—	—	Confirmed from a secondary source	Source

Dictionaries, guidance and other sources Source

16 authorities

The dictionary entries the courts and the parties read the statute's words by, agency guidance and agency news releases.

Exhibit	Authority	Issuer	Date	Grade	Document
Ex. LAW-043	Merriam-Webster.com, 'commerce' (page as archived by the Wayback Machine nearest Mar. 27, 2020)	Merriam-Webster, Inc.	Mar. 27, 2020	Primary source read	Open (PDF, 532 KB)Source
Ex. LAW-044	Merriam-Webster.com, 'order' (2020 capture)	Merriam-Webster, Inc.	Mar. 27, 2020	Primary source read	Open (PDF, 658 KB)Source
Ex. LAW-045	Merriam-Webster.com, 'suspend' (2020 capture)	Merriam-Webster, Inc.	Mar. 27, 2020	Primary source read	Open (PDF, 629 KB)Source
Ex. LAW-046	Merriam-Webster.com, 'suspension' (2020 capture)	Merriam-Webster, Inc.	Mar. 27, 2020	Primary source read	Open (PDF, 542 KB)Source
Ex. LAW-047	Merriam-Webster.com, 'partial' (2020 capture)	Merriam-Webster, Inc.	Mar. 27, 2020	Primary source read	Open (PDF, 516 KB)Source
Ex. LAW-050	Merriam-Webster.com, 'travel' (2020 capture)	Merriam-Webster, Inc.	Mar. 27, 2020	Primary source read	Open (PDF, 590 KB)Source
Ex. LAW-051	Merriam-Webster.com, 'meeting' (2020 capture)	Merriam-Webster, Inc.	Mar. 27, 2020	Primary source read	Open (PDF, 370 KB)Source
Ex. LAW-487	U.S. Department of Labor, OSHA, News Release, 'U.S. Department of Labor Cites Smithfield Packaged Meats Corp. For Failing to Protect Employees from Coronavirus' (Region 8, Sept. 10, 2020)	OSHA, U.S. Department of Labor	Sept. 10, 2020	Primary source read	Open (PDF, 116 KB)Source
Ex. LAW-488	U.S. Department of Labor, OSHA, News Release, 'U.S. Department of Labor Cites JBS Foods Inc. for Failing To Protect Employees from Exposure to the Coronavirus' (Region 8, Sept. 11, 2020)	OSHA, U.S. Department of Labor	Sept. 11, 2020	Primary source read	Open (PDF, 125 KB)Source
Ex. LAW-426	OSHA, Protecting Workers: Guidance on Mitigating and Preventing the Spread of COVID-19 in the Workplace (Jan. 29, 2021) (Wayback capture)	Occupational Safety and Health Administration	Jan. 29, 2021	Primary source read	Open (PDF, 432 KB)
Ex. LAW-055	American Heritage Dictionary of the English Language (5th ed.), 'commerce' (ahdictionary.com)	HarperCollins Publishers	Sept. 26, 2026	Primary source read	Open (PDF, 414 KB)Source
Ex. LAW-056	American Heritage Dictionary (5th ed.), 'suspend'	HarperCollins Publishers	Sept. 26, 2026	Primary source read	Open (PDF, 441 KB)Source
Ex. LAW-057	American Heritage Dictionary (5th ed.), 'partial'	HarperCollins Publishers	Sept. 26, 2026	Primary source read	Open (PDF, 421 KB)Source
Ex. LAW-058	American Heritage Dictionary (5th ed.), 'order'	HarperCollins Publishers	Sept. 26, 2026	Primary source read	Open (PDF, 468 KB)Source
Ex. LAW-059	American Heritage Dictionary (5th ed.), 'appropriate'	HarperCollins Publishers	Sept. 26, 2026	Primary source read	Open (PDF, 443 KB)Source
Ex. LAW-060	American Heritage Dictionary (5th ed.), 'limit'	HarperCollins Publishers	Sept. 26, 2026	Primary source read	Open (PDF, 452 KB)Source