{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s909/d/3","label":"related income","definition":"The term “related income” means, with respect to any portion of any foreign income tax, the income (or, as appropriate, earnings and profits) to which such portion of foreign income tax relates.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}