{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s3121/e/1","label":"State","definition":"The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}