{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1291/g/2/B","label":"excess distribution taxes","definition":"The term “excess distribution taxes” means, with respect to any distribution, the portion of the creditable foreign taxes with respect to such distribution which is attributable (on a pro rata basis) to the portion of such distribution which is an excess distribution.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}