{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s41/e/7/B","label":"base period","definition":"The term “base period” means the 3-taxable-year period ending with the taxable year immediately preceding the 1st taxable year of the taxpayer beginning after December 31, 1983.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}