{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s904/d/5/B","label":"United States shareholder","definition":"The term “United States shareholder” has the meaning given such term by section 951(b) (taking into account section 953(c)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}