{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s953/e/6/A","label":"home country","definition":"The term “home country” means, with respect to a controlled foreign corporation, the country in which such corporation is created or organized.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}