{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1379/e/1","label":"last preenactment year","definition":"The term “last preenactment year” means the last taxable year of a corporation which begins before January 1, 1983.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}