qualified hospitalization
Defined in 1 place of the United States Code.
For purposes of subsection (a), the term "qualified hospitalization" means—
Source
- 1994–202226 U.S.C. § 7508Internal Revenue Code · Time for performing certain acts postponed by reason of service in combat zone or contingency operation · in this section
For purposes of subsection (a), the term “qualified hospitalization” means—
(1) any hospitalization outside the United States, and
(2) any hospitalization inside the United States, except that not more than 5 years of hospitalization may be taken into account under this paragraph.
Source
- 2013–present26 U.S.C. § 7508Internal Revenue Code · Time for performing certain acts postponed by reason of service in combat zone or contingency operation · in this section