{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s530A/f/3/B","label":"qualified geographic area","definition":"The term “qualified geographic area” means any geographic area in which not less than 5,000 account beneficiaries reside and which is designated by the Secretary as a qualified geographic area under this subparagraph.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}