qualified services
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 41 — for purposes of this section
The term “qualified services” means services consisting of—
(i) engaging in qualified research, or
(ii) engaging in the direct supervision or direct support of research activities which constitute qualified research.
26 U.S.C. § 457 — for purposes of this section
For purposes of this paragraph, the term “qualified services” means fire fighting and prevention services, emergency medical services, and ambulance services.