{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1293/e/1","label":"ordinary earnings","definition":"The term “ordinary earnings” means the excess of the earnings and profits of the qualified electing fund for the taxable year over its net capital gain for such taxable year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}