{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7702/c/3/A","label":"guideline single premium","definition":"The term “guideline single premium” means the premium at issue with respect to future benefits under the contract.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}