{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s118/c/3/A","label":"contribution in aid of construction","definition":"The term “contribution in aid of construction” shall be defined by regulations prescribed by the Secretary, except that such term shall not include amounts paid as service charges for starting or stopping services.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}