{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6039D/d/2","label":"applicable exclusion","definition":"The term “applicable exclusion” means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excludable from gross income.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}