{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1368/e/2","label":"S period","definition":"The term “S period” means the most recent continuous period during which the corporation has been an S corporation. Such period shall not include any taxable year beginning before January 1, 1983.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}