{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7701/a/31/A","label":"foreign estate","definition":"The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}