{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s884/c/2/B","label":"U.S. liabilities","definition":"The term “U.S. liabilities” means the liabilities of the foreign corporation treated as connected with the conduct of a trade or business in the United States under regulations prescribed by the Secretary.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}