{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s404/k/6/B","label":"employee stock ownership plan","definition":"The term “employee stock ownership plan” has the meaning given such term by section 4975(e)(7). Such term includes a tax credit employee stock ownership plan (as defined in section 409).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}