{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s2503/a","label":"taxable gifts","definition":"The term “taxable gifts” means the total amount of gifts made during the calendar year, less the deductions provided in subchapter C (section 2522 and following).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}