academic health center

Defined in 2 places across 2 titles of the United States Code.

For purposes of subparagraph (A), the term “academic health center” means an entity—

(i) which is described in section 170(b)(1)(A)(iii),

(ii) which receives (during the calendar year in which the taxable year of the taxpayer begins) payments under subsection (d)(5)(B) or (h) of section 1886 of the Social Security Act (relating to graduate medical education), and

(iii) which has as one of its principal purposes or functions the providing and teaching of basic and clinical medical science and research with the entity's own faculty.

Source

1996–present 26 U.S.C. § 119Internal Revenue Code · Meals or lodging furnished for the convenience of the employer · for purposes of this section

For purposes of this section, the term “academic health center” means a school of medicine, a school of osteopathy, or a school of public health, as such terms are defined in section 292a(4) 1 of this title.

Source

1994–present 42 U.S.C. § 300UThe Public Health and Welfare · Centers for research and demonstration of health promotion and disease prevention · for purposes of this section