Branded prescription drug sales.

(d) Branded prescription drug sales. The term branded prescription drug sales means sales of branded prescription drugs to any government program or pursuant to coverage under any such government program. However, the term does not include sales of orphan drugs.

Source

26 CFR § 51.2


Scoping language

In general. This section explains the terms used in this part for purposes of the fee imposed by section 9008 on branded prescription drugs.

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