{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1503/f/3/C","label":"subsidiary","definition":"The term “subsidiary” means any corporation which is a member of an affiliated group filing a consolidated return other than the common parent.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}