{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1092/d/2","label":"position","definition":"The term “position” means an interest (including a futures or forward contract or option) in personal property.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}