{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s382/d/2","label":"post-change year","definition":"The term “post-change year” means any taxable year ending after the change date.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}