{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6664/c/4/B","label":"qualified appraisal","definition":"The term “qualified appraisal” has the meaning given such term by section 170(f)(11)(E)(i).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}