{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4981/e/2/A","label":"capital gain net income","definition":"The term “capital gain net income” has the meaning given such term by section 1222(9) (determined by treating the calendar year as the trust’s taxable year).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}