{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s48/c/5/A","label":"waste energy recovery property","definition":"The term “waste energy recovery property” means property that generates electricity solely from heat from buildings or equipment if the primary purpose of such building or equipment is not the generation of electricity.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}