{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s3405/e/6","label":"commercial annuity","definition":"The term “commercial annuity” means an annuity, endowment, or life insurance contract issued by an insurance company licensed to do business under the laws of any State.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}