{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1045/b/1","label":"qualified small business stock","definition":"The term “qualified small business stock” has the meaning given such term by section 1202(c).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}