taxable medical device
Defined in 1 place of the United States Code.
The term “taxable medical device” means any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans.
Source
- 2010–present26 U.S.C. § 4191Internal Revenue Code · 4191, 4192. Repealed. Pub. L. 8944, title II, 206, June 21, 1965, 79 Stat. 140] · for purposes of this section