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