{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1060/e/2/A","label":"10-percent owner","definition":"The term “10-percent owner” means, with respect to any entity, any person who holds 10 percent or more (by value) of the interests in such entity immediately before the transfer.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}