{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1250/f/4/C","label":"improvement","definition":"The term “improvement” means, in the case of any section 1250 property, any addition to capital account for such property after the initial acquisition or after completion of the property.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}