{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s382/d/3","label":"pre-change loss","definition":"The term “pre-change loss” shall include any carryover of disallowed interest described in section 163(j)(2) under rules similar to the rules of paragraph (1).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}