{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s982/d/1","label":"foreign-based documentation","definition":"The term “foreign-based documentation” means any documentation which is outside the United States and which may be relevant or material to the tax treatment of the examined item.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}