{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4965/e/1/C","label":"prohibited reportable transaction","definition":"The term “prohibited reportable transaction” means any confidential transaction or any transaction with contractual protection (as defined under regulations prescribed by the Secretary) which is a reportable transaction (as defined in section 6707A(c)(1)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}