{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s995/f/2/C","label":"tax liability","definition":"The term “tax liability” means the amount of the tax imposed by this chapter for the taxable year reduced by credits allowable against such tax (other than credits allowable under sections 31, 32, and 34).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}