{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s5000A/d/1","label":"applicable individual","definition":"The term “applicable individual” means, with respect to any month, an individual other than an individual described in paragraph (2), (3), or (4).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}