{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s45D/d/2/C","label":"qualified active low-income community business","definition":"The term “qualified active low-income community business” includes any trades or businesses which would qualify as a qualified active low-income community business if such trades or businesses were separately incorporated.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}