{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s871/h/3/A","label":"portfolio interest","definition":"The term “portfolio interest” shall not include any interest described in paragraph (2) which is received by a 10-percent shareholder.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}