{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s199A/i/2/B","label":"active qualified trade or business","definition":"The term “active qualified trade or business” means, with respect to any taxpayer for any taxable year, any qualified trade or business of the taxpayer in which the taxpayer materially participates (within the meaning of section 469(h)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}