{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1042/c/3","label":"replacement period","definition":"The term “replacement period” means the period which begins 3 months before the date on which the sale of qualified securities occurs and which ends 12 months after the date of such sale.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}