{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6225/d/1","label":"reviewed year","definition":"The term “reviewed year” means the partnership taxable year to which the item being adjusted relates.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}