qualified person
Defined in 5 places across 3 titles of the United States Code.
(A) The term "qualified person" means—
(i) a physician (as defined in subsection (r)(1)) or a physician assistant, nurse practitioner, or clinical nurse specialist (as defined in subsection (aa)(5)), who furnishes services for which payment may be made under the fee schedule established under section 1395w–4 of this title; and
(ii) a provider of services located in a rural area (as defined in section 1395ww(d)(2)(D) of this title).
(B) Such term does not include a provider of services (other than a provider of services described in subparagraph (A)(ii)) or a renal dialysis facility.
Source
- 2008–202442 U.S.C. § 1395XThe Public Health and Welfare · Definitions · under this subchapter
For purposes of subparagraph (A), the term “qualified person” has the meaning given to such term by section 49(a)(1)(D)(iv); except that such term shall include any Federal, State, or local government or agency or instrumentality thereof.
Source
- 1994–present26 U.S.C. § 108Internal Revenue Code · Income from discharge of indebtedness · for purposes of this title
For purposes of this paragraph, the term “qualified person” means any person which is actively and regularly engaged in the business of lending money and which is not—
(I) a related person with respect to the taxpayer,
(II) a person from which the taxpayer acquired the property (or a related person to such person), or
(III) a person who receives a fee with respect to the taxpayer's investment in the property (or a related person to such person).
Source
- 1994–present26 U.S.C. § 49Internal Revenue Code · At-risk rules · in this section
"qualified person" means, as the context requires,
Source
- 1994–present30 U.S.C. § 878Mineral Lands and Mining · Definitions · in this section
“qualified person” means, as the context requires,
(1) an individual deemed qualified by the Secretary and designated by the operator to make tests and examinations required by this chapter; and
(2) an individual deemed, in accordance with minimum requirements to be established by the Secretary, qualified by training, education, and experience, to perform electrical work, to maintain electrical equipment, and to conduct examinations and tests of all electrical equipment;
Source
- 201330 U.S.C. § 878Mineral Lands and Mining · Definitions · in this section
The term “qualified person” has the meaning given such term by section 49(a)(1)(D)(iv).
Source
- 1994–present26 U.S.C. § 465Internal Revenue Code · Deductions limited to amount at risk · for purposes of this section
The term “qualified person” means—
(i) a physician (as defined in subsection (r)(1)) or a physician assistant, nurse practitioner, or clinical nurse specialist (as defined in subsection (aa)(5)), who furnishes services for which payment may be made under the fee schedule established under section 1395w–4 of this title; and
(ii) a provider of services located in a rural area (as defined in section 1395ww(d)(2)(D) of this title).
Source
- 2013–present42 U.S.C. § 1395XThe Public Health and Welfare · Definitions · under this subchapter