{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s513/j","label":"unrelated trade or business","definition":"The term “unrelated trade or business” includes the provision of debt management plan services (as defined in section 501(q)(4)(B)) by any organization other than an organization which meets the requirements of section 501(q).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}