{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s453/f/7","label":"depreciable property","definition":"The term “depreciable property” means property of a character which (in the hands of the transferee) is subject to the allowance for depreciation provided in section 167.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}