{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s194/c/2","label":"amortizable basis","definition":"The term “amortizable basis” means that portion of the basis of the qualified timber property attributable to reforestation expenditures which have not been taken into account under subsection (b).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}