{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s101/g/4/A","label":"terminally ill individual","definition":"The term “terminally ill individual” means an individual who has been certified by a physician as having an illness or physical condition which can reasonably be expected to result in death in 24 months or less after the date of the certification.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}