{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s3306/j/1","label":"State","definition":"The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}