{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7701/a/10","label":"State","definition":"The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}