{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1474/b/2/B","label":"specified financial institution payment","definition":"The term “specified financial institution payment” means any payment if the beneficial owner of such payment is a foreign financial institution.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}