{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s513/h/2/A","label":"low cost article","definition":"The term “low cost article” means any article which has a cost not in excess of $5 to the organization which distributes such item (or on whose behalf such item is distributed).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}