### Question
What does eligible individual mean?


### Answer
**Eligible individual** has the following meaning in *26 U.S.C. § 106*:

> given such term by section 223(c)(1).

#### Citation:
  - *26 U.S.C. § 106*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

