{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1291/a/3/B","label":"current year","definition":"The term “current year” means the taxable year in which the excess distribution or disposition occurs.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}