{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s9817/c/2","label":"qualifying payment amount","definition":"The term “qualifying payment amount” has the meaning given such term in section 9816(a)(3).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}