{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s846/e/3","label":"annual statement","definition":"The term “annual statement” means the annual statement approved by the National Association of Insurance Commissioners which the taxpayer is required to file with insurance regulatory authorities of a State.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}