{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s731/c/2/A","label":"marketable securities","definition":"The term “marketable securities” means financial instruments and foreign currencies which are, as of the date of the distribution, actively traded (within the meaning of section 1092(d)(1)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}