{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s106/e/4/B","label":"eligible individual","definition":"The term “eligible individual” has the meaning given such term by section 223(c)(1).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}