{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6050L/b/2/B","label":"specified taxable year","definition":"The term “specified taxable year” means, with respect to any qualified intellectual property contribution, any taxable year of the donee any portion of which is part of the 10-year period beginning on the date of such contribution.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}