{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4940/d/3/C","label":"substantial contributor","definition":"The term “substantial contributor” means a person who is described in section 507(d)(2).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}