{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7702A/e/2","label":"contract year","definition":"The term “contract year” means the 12-month period beginning with the 1st month for which the contract is in effect, and each 12-month period beginning with the corresponding month in subsequent calendar years.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}