{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4043/c/3/A","label":"qualified fractional owner","definition":"The term “qualified fractional owner” means any fractional owner which has a minimum fractional ownership interest in at least one fractional program aircraft.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}