{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7701/a/45","label":"nonrecognition transaction","definition":"The term “nonrecognition transaction” means any disposition of property in a transaction in which gain or loss is not recognized in whole or in part for purposes of subtitle A.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}