{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s473/d/2","label":"replacement year","definition":"The term “replacement year” means any taxable year in the replacement period; except that such term shall not include any taxable year after the taxable year in which replacement of the liquidated goods is completed.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}