{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s280H/f/3/A","label":"deferral period","definition":"The term “deferral period” has the meaning given to such term by section 444(b)(4).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}