Covered services.

Covered services. For purposes of this paragraph (b), covered services consist of a controlled service transaction or a group of controlled service transactions (see 1.4821(f)(2)(i) (aggregation of transactions)) that meet the definition of specified covered services or low margin covered services.
For purposes of this paragraph (b), covered services consist of a controlled service transaction or a group of controlled service transactions (see 1.4821(f)(2)(i) (aggregation of transactions)) that meet the definition of specified covered services or low margin covered services.

Source

26 CFR § 1.482-9


Scoping language

None
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