{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s3406/h/4","label":"payor","definition":"The term “payor” means, with respect to any reportable payment, a person required to file a return described in paragraph (2) or (3) of subsection (b) with respect to such payment.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}