{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s469/c/3/A","label":"passive activity","definition":"The term “passive activity” shall not include any working interest in any oil or gas property which the taxpayer holds directly or through an entity which does not limit the liability of the taxpayer with respect to such interest.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}