{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1503/f/3/A","label":"disqualified separately computed income","definition":"The term “disqualified separately computed income” means the portion of the separately computed taxable income of the subsidiary which does not exceed the dividends distributed by the subsidiary during the taxable year on applicable preferred stock.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}