{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s25/e/8/A","label":"qualified rehabilitation","definition":"The term “qualified rehabilitation” has the meaning given such term by section 143(k)(5)(B).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}