{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1212/c/7/A","label":"section 1256 contract","definition":"The term “section 1256 contract” means any section 1256 contract (as defined in section 1256(b)) to which section 1256 applies.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}