{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s646/h/1","label":"electing Settlement Trust","definition":"The term “electing Settlement Trust” means a Settlement Trust which has made the election, effective for a taxable year, described in subsection (c).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}