26 U.S. Code § 4191 - Medical devices
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.
Section 201(h) of the Federal Food, Drug, and Cosmetic Act, referred to in subsec. (b)(1), is classified to section 321(h) of Title 21, Food and Drugs.
For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
2018—Subsec. (c). Pub. L. 115–120 substituted “December 31, 2019” for “December 31, 2017”.
2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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