{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6034A/c/4/A","label":"reported item","definition":"The term “reported item” means any item for which information is required to be furnished under subsection (a).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}