{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s24/c/2","label":"qualifying child","definition":"The term “qualifying child” shall not include any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows “resident of the United States”.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}