{"version":"1.0","type":"link","title":"26 U.S.C. § 1388 — Definitions; special rules","url":"https://uplaw.us/documents/usc/26-usc-sect-1388--definitions-special-rules--e961463563f81bf6","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Federal","thumbnail_url":"https://uplaw.us/og/e961463563f81bf6.png","thumbnail_width":1200,"thumbnail_height":630}