{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1355/a/2/A","label":"electing group","definition":"The term “electing group” means a controlled group of which one or more members is an electing corporation.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}