{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s24/c/1","label":"qualifying child","definition":"The term “qualifying child” means a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}