{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4978/e/3","label":"eligible worker-owned cooperative","definition":"The term “eligible worker-owned cooperative” has the meaning given to such term by section 1042(c)(2).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}