{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6427/m/2/B","label":"incentive tax rate","definition":"The term “incentive tax rate” means the aggregate rate of tax imposed by section 4081 determined with regard to section 4081(a)(2)(D).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}