{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s860G/a/7/A","label":"qualified reserve asset","definition":"The term “qualified reserve asset” means any intangible property which is held for investment and as part of a qualified reserve fund.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}