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Federal law — U.S. Code and appendices · legal_authorities
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Source: U.S. Code supplied Markdown snapshot · 26 U.S.C. § 44H
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Stable record: federal_law:legal_authorities:record_usc_39af4667bda133f51fa8c084
Source file: Laws/federal/codes/united-states-code/title-26/section-44h-renumbered-45c--656ff75304.md
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Source location: Laws/federal/codes/united-states-code/title-26/section-44h-renumbered-45c--656ff75304.md#record-record-usc-39af4667bda133f51fa8c084
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the Federal Food, Drug, and Cosmetic Act.
Source: Supplied U.S. Code snapshot — release unconfirmed · 21 U.S.C. § 301
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment; composition; chairman** There is established in the Department of Health and Human Services a board for the development of drugs (including biologics) and devices (including diagnostic products) for rare diseases or conditions to be known as the Orphan Products Board. The Board shall be comprised of the Assistant Secretary for Health of the Department of Health and Human Services and representatives, selected by the Secretary, of the Food and Drug Administration, the National Institutes of Health, the Centers for Disease Control and Prevention, and any other Federal department or agency which the Secretary determines has activities relating to drugs and devices for rare diseases or conditions. The Assistant Secretary for Health shall chair the Board. **(b) Function** The function of the Board shall be to promote the development of drugs and devices for rare diseases or conditions and the coordination among Federal, other public, and private agencies in carrying out their respective functions relating to the development of such articles for such diseases or conditions. **(c) Duties with respect to drugs for rare diseases or conditions** In the case of drugs for rare diseases or conditions the Board shall— (1) evaluate— (A) the effect of subchapter B of the Federal Food, Drug, and Cosmetic Act [[21 U.S.C. 360aa](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title21-section360aa&num=0&edition=prelim) et seq.] on the development of such drugs, and (B) the implementation of such subchapter; 11 So in original. The semicolon probably should be a comma. (2) evaluate the activities of the National Institutes of Health for the development of drugs for such diseases or conditions, (3) assure appropriate coordination among the Food and
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 237
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Federal law — U.S. Code and appendices · legal_authorities
Page 246 TITLE 26—INTERNAL REVENUE CODE [§ 44A the concurrence of the Architectural and Transportation Barriers Compliance Board and set forth in regulations prescribed by the Secretary. (d) Definition of disability; special rules For purposes of this section— (1) Disability The term ‘‘disability’’ has the same meaning as when used in the Americans With Disabil- ities Act of 1990 (as in effect on the date of the enactment of this section). (2) Controlled groups (A) In general All members of the same controlled group of corporations (within the meaning of sec- tion 52(a)) and all persons under common control (within the meaning of section 52(b)) shall be treated as 1 person for purposes of this section. (B) Dollar limitation The Secretary shall apportion the dollar limitation under subsection (a) among the members of any group described in subpara- graph (A) in such manner as the Secretary shall by regulations prescribe. (3) Partnerships and S corporations In the case of a partnership, the limitation under subsection (a) shall apply with respect to the partnership and each partner. A similar rule shall apply in the case of an S corporation and its shareholders. (4) Short years The Secretary shall prescribe such adjust- ments as may be appropriate for purposes of paragraph (1) of subsection (b) if the preceding taxable year is a taxable year of less than 12 months. (5) Gross receipts Gross receipts for any taxable year shall be reduced by returns and allowances made dur- ing such year. (6) Treatment of predecessors The reference to any person in paragraph (1) of subsection (b) shall be treated as including a reference to any predecessor. (7) Denial of double benefit In the case of the amount of the credit de- termined under this se
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 44H
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