{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s904/b/3/C","label":"gain from the sale or exchange of capital assets","definition":"The term “gain from the sale or exchange of capital assets” includes any gain so treated under section 1231.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}