{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7519/e/2/A","label":"base year","definition":"The term “base year” means, with respect to any applicable election year, the taxable year of the partnership or S corporation preceding such applicable election year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}