{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6621/c/3/A","label":"large corporate underpayment","definition":"The term “large corporate underpayment” means any underpayment of a tax by a C corporation for any taxable period if the amount of such underpayment for such period exceeds $100,000.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}