{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s26/b/1","label":"regular tax liability","definition":"The term “regular tax liability” means the tax imposed by this chapter for the taxable year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}