{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s263A/h/3/B","label":"photographer","definition":"The term “photographer” means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a photograph or photographic negative or transparency.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}