{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6707A/c/2","label":"listed transaction","definition":"The term “listed transaction” means a reportable transaction which is the same as, or substantially similar to, a transaction specifically identified by the Secretary as a tax avoidance transaction for purposes of section 6011.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}