{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4042/d/3","label":"person","definition":"The term “person” includes the United States, a State, a political subdivision of a State, or any agency or instrumentality of any of the foregoing.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}