{"version":"1.0","type":"link","title":"26 U.S.C. § 4263 — Special rules","url":"https://uplaw.us/documents/usc/26-usc-sect-4263--special-rules--7316c6f3d083b989","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Federal","thumbnail_url":"https://uplaw.us/og/7316c6f3d083b989.png","thumbnail_width":1200,"thumbnail_height":630}