{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1286/d/6","label":"purchase","definition":"The term “purchase” has the meaning given such term by section 1272(d)(1).11 See References in Text note below.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}