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Regulations last checked for updates: May 17, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 48Subpart L - Subpart L—Taxable Medical Devices
  • § 48.4191-1 - Imposition and rate of tax.
  • § 48.4191-2 - Taxable medical device.
authority: 26 U.S.C. 7805,unless
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