{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1363/d/4/B","label":"inventory assets","definition":"The term “inventory assets” means stock in trade of the corporation, or other property of a kind which would properly be included in the inventory of the corporation if on hand at the close of the taxable year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}