### Question
How is the "eligible individual" defined?


### Answer
The term **eligible individual** is defined in *26 U.S.C. § 106* as follows -

> 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**

