high technology medical equipment
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “high technology medical equipment” means any electronic, electromechanical, or computer-based high technology equipment used in the screening, monitoring, observation, diagnosis, or treatment of patients in a laboratory, medical, or hospital environment.
Source
- 1994–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section