{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s338/d/1","label":"purchasing corporation","definition":"The term “purchasing corporation” means any corporation which makes a qualified stock purchase of stock of another corporation.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}