{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4978/e/1","label":"employee stock ownership plan","definition":"The term “employee stock ownership plan” has the meaning given to such term by section 4975(e)(7).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}