{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s245/c/4/B","label":"effectively connected income","definition":"The term “effectively connected income” means any income which is effectively connected (or treated as effectively connected) with the conduct of a trade or business in the United States and is subject to tax under this chapter. Such term shall not include any foreign trade income.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}