{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s451/k/5/C","label":"exempt utility property","definition":"The term “exempt utility property” shall not include any property which is located outside the United States.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}