{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1379/e/2","label":"1st postenactment year","definition":"The term “1st postenactment year” means the 1st taxable year of a corporation which begins after December 31, 1982.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}