{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s139D/c/5","label":"dependent","definition":"The term “dependent” has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}