qualified clinical testing expenses
Defined in 2 places — 1 distinct definitions of the United States Code.
Except as otherwise provided in this paragraph, the term “qualified clinical testing expenses” means the amounts which are paid or incurred by the taxpayer during the taxable year which would be described in subsection (b) of section 41 if such subsection were applied with the modifications set forth in subparagraph (B).
Same definition in 2 sections
- 1994–present26 U.S.C. § 28Internal Revenue Code · Renumbered 45C] · for purposes of this section
- 1996–present26 U.S.C. § 45CInternal Revenue Code · Clinical testing expenses for certain drugs for rare diseases or conditions · for purposes of this section