qualified services
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “qualified services” means fire fighting and prevention services, emergency medical services, and ambulance services.
Source
- 1996–present26 U.S.C. § 457Internal Revenue Code · Deferred compensation plans of State and local governments and tax-exempt organizations · for purposes of this section
The term “qualified services” means services consisting of—
(i) engaging in qualified research, or
(ii) engaging in the direct supervision or direct support of research activities which constitute qualified research.
Source
- 1994–present26 U.S.C. § 41Internal Revenue Code · Credit for increasing research activities · for purposes of this section