{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s2642/e/3/B","label":"charitable lead annuity","definition":"The term “charitable lead annuity” means any interest in the form of a guaranteed annuity with respect to which a deduction was allowed under section 2055 or 2522 (as the case may be).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}