qualified person
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 108 — for purposes of this title
For purposes of subparagraph (A), the term “qualified person” has the meaning given to such term by section 49(a)(1)(D)(iv); except that such term shall include any Federal, State, or local government or agency or instrumentality thereof.
26 U.S.C. § 465 — for purposes of this section
The term “qualified person” has the meaning given such term by section 49(a)(1)(D)(iv).
26 U.S.C. § 49 — in this section
For purposes of this paragraph, the term “qualified person” means any person which is actively and regularly engaged in the business of lending money and which is not—
(I) a related person with respect to the taxpayer,
(II) a person from which the taxpayer acquired the property (or a related person to such person), or
(III) a person who receives a fee with respect to the taxpayer's investment in the property (or a related person to such person).
30 U.S.C. § 878 — in this section (3 versions over time)
"qualified person" means, as the context requires,
42 U.S.C. § 1395X — under this subchapter (20 versions over time)
The term “qualified person” means—
(i) a physician (as defined in subsection (r)(1)) or a physician assistant, nurse practitioner, or clinical nurse specialist (as defined in subsection (aa)(5)), who furnishes services for which payment may be made under the fee schedule established under section 1395w–4 of this title; and
(ii) a provider of services located in a rural area (as defined in section 1395ww(d)(2)(D) of this title).