{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s163/e/2/A","label":"debt instrument","definition":"The term “debt instrument” has the meaning given such term by section 1275(a)(1).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}