{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s355/e/4/A","label":"50-percent or greater interest","definition":"The term “50-percent or greater interest” has the meaning given such term by subsection (d)(4).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}