{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s865/i/4","label":"affiliate","definition":"The term “affiliate” means a member of the same affiliated group (within the meaning of section 1504(a) without regard to section 1504(b)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}