{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s312/n/1/C","label":"construction period","definition":"The term “construction period” has the meaning given the term production period under section 263A(f)(4)(B).22 See References in Text note below.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}