{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s179D/f/7/B","label":"qualified professional","definition":"The term “qualified professional” means an individual who is a licensed architect or a licensed engineer and meets such other requirements as the Secretary may provide.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}