{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s832/b/3","label":"underwriting income","definition":"The term “underwriting income” means the premiums earned on insurance contracts during the taxable year less losses incurred and expenses incurred.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}