{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s263A/f/5/C","label":"production expenditures","definition":"The term “production expenditures” means the costs (whether or not incurred during the production period) required to be capitalized under subsection (a) with respect to the property.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}