{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6050Y/d/3","label":"issuer","definition":"The term “issuer” means any life insurance company that bears the risk with respect to a life insurance contract on the date any return or statement is required to be made under this section.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}