{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s199A/i/2/A","label":"applicable taxpayer","definition":"The term “applicable taxpayer” means, with respect to any taxable year, a taxpayer whose aggregate qualified business income with respect to all active qualified trades or businesses of the taxpayer for such taxable year is at least $1,000.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}