{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s246A/c/1","label":"debt financed portfolio stock","definition":"The term “debt financed portfolio stock” means any portfolio stock if at some time during the base period there is portfolio indebtedness with respect to such stock.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}