{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s469/j/1","label":"closely held C corporation","definition":"The term “closely held C corporation” means any C corporation described in section 465(a)(1)(B).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}