{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1059/c/1","label":"extraordinary dividend","definition":"The term “extraordinary dividend” means any dividend with respect to a share of stock if the amount of such dividend equals or exceeds the threshold percentage of the taxpayer’s adjusted basis in such share of stock.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}