{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s382/h/7/A","label":"recognition period","definition":"The term “recognition period” means, with respect to any ownership change, the 5-year period beginning on the change date.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}