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  • This legal analysis is based on the definition of ???taxable medical device??? set forth in the proposed IRS rule. (See ??48.4191-2) In order for a device to be subject to the new tax and considered a ???taxable medical device???, it must be a device listed that is required to be listed as a device with the FDA. While many of the materials such as alloys or ceramics that are used to make dental re
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