{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s269A/b/1","label":"personal service corporation","definition":"The term “personal service corporation” means a corporation the principal activity of which is the performance of personal services and such services are substantially performed by employee-owners.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}