{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s965/c/2/B","label":"15.5 percent rate equivalent percentage","definition":"The term “15.5 percent rate equivalent percentage” means, with respect to any United States shareholder for any taxable year, the percentage determined under subparagraph (A) applied by substituting “15.5 percent rate of tax” for “8 percent rate of tax”.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}