{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s954/h/5/D","label":"qualified business unit","definition":"The term “qualified business unit” has the meaning given such term by section 989(a).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}