{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s468/d/4","label":"reserve property","definition":"The term “reserve property” means any property with respect to which a reserve is established under subsection (a)(1).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}