prosthetic and orthotic devices / transportation charges / certain medical devices / biological products / demonstration product / medical device manufacturers selling devices / magnetic resonance imaging / permit manufacturers / state law / dual use devices / retail / nonmedical applications / retail businesses / given device / capped rental device / listed software product / sold taxable medical device / retail exemption / proper accounting practices / taxable medical device / retail exemption safe harbor / affiliated / software updates / retail sale price / particular device / prosthetic device / therapeutic and diagnostic products / dental device / medical device manufacturers / insurance coverage / medical device / case law / device / retail sales / certain portable oxygen systems / capped rental devices / software upgrades / taxable medical devices / evaluation products / rental durable medical equipment devices / local law / orthotic devices / durable medical equipment / combination product / certain such devices / chemical action / individual device / dental devices / Internet sales / oxygen equipment / manufacturing / rental devices / Combination products / home health services / individual devices / orthotic device / items other than medical devices / /
Organization
Home Health Agency / Food and Drug Administration / Joint Committee on Taxation / Internal Revenue Service / Department of the Treasury / Medicare / Congress / Joint Committee on Taxation General Explanation of Tax Legislation Enacted / FDA Center for Biologics Evaluation and Research / office of Associate / FDA / DEPARTMENT OF THE TREASURY Internal Revenue Service / /
Person
Mark J. Mazur / Steven T. Miller / Natalie Payne / Michael Beker / Stephanie Bland / / /
Position
Assistant Secretary of the Treasury / Deputy Commissioner for Services and Enforcement / General / Secretary / dentist / Chief Counsel / /
[removed]Federal Register / Vol. 77, No[removed]Friday, December 7, [removed]Rules and Regulations PART 1—INCOME TAXES Paragraph 1. The authority citation