{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s110/c/2","label":"short-term lease","definition":"The term “short-term lease” means a lease (or other agreement for occupancy or use) of retail space for 15 years or less (as determined under the rules of section 168(i)(3)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}