{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s45R/e/1/B","label":"employee","definition":"The term “employee” shall include a leased employee within the meaning of section 414(n).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}