{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s2652/b/1","label":"trust","definition":"The term “trust” includes any arrangement (other than an estate) which, although not a trust, has substantially the same effect as a trust.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}