{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1411/c/5","label":"net investment income","definition":"The term “net investment income” shall not include any distribution from a plan or arrangement described in section 401(a), 403(a), 403(b), 408, 408A, or 457(b).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}