{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s433/j/5/D","label":"spread gain funding method","definition":"The term “spread gain funding method” has the meaning given such term under rules and forms issued by the Secretary.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}