{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1231/a/3/B","label":"section 1231 loss","definition":"The term “section 1231 loss” means any recognized loss from a sale or exchange or conversion described in subparagraph (A).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}