{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s871/m/4/A","label":"long party","definition":"The term “long party” means, with respect to any underlying security of any notional principal contract, any party to the contract which is entitled to receive any payment pursuant to such contract which is contingent upon, or determined by reference to, the payment of a dividend from sources within the United States with respect to such underlying security.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}