{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s5002/a/1","label":"distilled spirits plant","definition":"The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}