{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7519/e/2/B","label":"applicable election year","definition":"The term “applicable election year” means any taxable year of a partnership or S corporation with respect to which an election is in effect under section 444.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}