{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s954/h/5/A","label":"customer","definition":"The term “customer” means, with respect to any controlled foreign corporation or qualified business unit, any person which has a customer relationship with such corporation or unit and which is acting in its capacity as such.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}