{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4965/e/1/B","label":"listed transaction","definition":"The term “listed transaction” has the meaning given such term by section 6707A(c)(2).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}