{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s871/m/4/B","label":"short party","definition":"The term “short party” means, with respect to any underlying security of any notional principal contract, any party to the contract which is not a long party with respect to such underlying security.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}