{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7519/d/3/A","label":"applicable payment","definition":"The term “applicable payment” means amounts paid by a partnership or S corporation which are includible in gross income of a partner or shareholder.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}