{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s860G/a/2","label":"residual interest","definition":"The term “residual interest” means an interest in a REMIC which is issued on the startup day, which is not a regular interest, and which is designated as a residual interest.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}