{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1256/e/4/E","label":"unrecognized gain","definition":"The term “unrecognized gain” has the meaning given to such term by section 1092(a)(3).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}