{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s168/e/3/F","label":"20-year property","definition":"The term “20-year property” means initial clearing and grading land improvements with respect to any electric utility transmission and distribution plant.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}