{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s42/i/1","label":"compliance period","definition":"The term “compliance period” means, with respect to any building, the period of 15 taxable years beginning with the 1st taxable year of the credit period with respect thereto.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}