{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6418/f/1/C","label":"eligible credit","definition":"The term “eligible credit” shall not include any business credit carryforward or business credit carryback determined under section 39.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}