{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s280H/f/2","label":"employee-owner","definition":"The term “employee-owner” has the meaning given such term by section 269A(b)(2) (as modified by section 441(i)(2)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}