{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1471/d/3","label":"United States owned foreign entity","definition":"The term “United States owned foreign entity” means any foreign entity which has one or more substantial United States owners.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}