| Ex. LAW-033 | Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922Notice 2021-20 (IRS release PDF, Mar. 1, 2021), 2021-11 I.R.B. 922 | Internal Revenue Service | Legal authority | Mar. 1, 2021 | | Legal authority | Primary source read | |
| 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'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… | | United StatesLegal authority | Mar. 1, 2021 | | Court filing | Primary source read | |
| Ex. LAW-101 | Notice 2021-20, 2021-11 I.R.B. 922Notice 2021-20, 2021-11 I.R.B. 922 | Internal Revenue Service | Legal authority | Mar. 15, 2021 | | Legal authority | Primary source read | |
| Ex. AGY-TERRITORIES-105 | Notice 2021-20, Question and Answer 4Guidance on the Employee Retention Credit under Section 2301 of the CARES Act: Q&A-4, Are employers in U.S. Territories eligible for the… | Internal Revenue Service | United States - Internal Revenue Service (eligibility authority for territorial employers)Federal | Mar. 1, 2021 | | Other | Primary source read | |
| Ex. LAW-020 | Lewis v. Reynolds, 284 U.S. 281 (1932)Lewis v. Reynolds, 284 U.S. 281 (1932) | Supreme Court of the United States | Legal authority | Jan. 4, 1932 | | Legal authority | Primary source read | |
| Ex. LAW-042 | United States v. Janis, 428 U.S. 433 (1976)United States v. Janis, 428 U.S. 433 (1976) | Supreme Court of the United States | Legal authority | July 6, 1976 | | Legal authority | Primary source read | |
| Ex. CT-001 | Declaration of Public Health and Civil Preparedness EmergenciesDeclaration of Public Health and Civil Preparedness Emergencies (letter to the Secretary of the State and the Clerks of the General… | Governor Ned Lamont | ConnecticutState | Mar. 10, 2020 | 2020 Q22020 Q3 | Emergency declarationQuarantine and isolation | Primary source read | |
| 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'Office of Chief Counsel, IRS, Memorandum AM 2023-007 (Oct. 18, 2023; released Nov. 3, 2023), 'Issues Related to Whether an Employer… | | United StatesLegal authority | Oct. 18, 2023 | | Court filing | Primary source read | |
| Ex. LAW-035 | 26 C.F.R. 1.6662-3 (eCFR current)26 C.F.R. 1.6662-3 (eCFR current) | Treasury; eCFR | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. LAW-036 | 26 C.F.R. 1.6662-4 (eCFR current)26 C.F.R. 1.6662-4 (eCFR current) | Treasury; eCFR | Legal authority | Sept. 26, 2026 | | Legal authority | Primary source read | |
| Ex. SEC-10-GM-023 | KHGI Husker Harvest Days 2020 Canceled secondaryFarm Progress Show 2020 / 2021 | Farm Progress (Informa) | Boone (2020); Decatur (2021), IA; ILOrganizer | June 29, 2020 | 2020 Q2 | Organizer notice | Confirmed from a secondary source | |