{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s129/e/3","label":"employee","definition":"The term “employee” includes, for any year, an individual who is an employee within the meaning of section 401(c)(1) (relating to self-employed individuals).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}