{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6034A/c/4/B","label":"applicable entity","definition":"The term “applicable entity” means the estate or trust of which the taxpayer is the beneficiary.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}