### Question
What is the definition of academic health center?


### Answer
The definition of **academic health center** is as follows in *26 U.S.C. § 119*:

> an entity—


(i) which is described in section 170(b)(1)(A)(iii),


(ii) which receives (during the calendar year in which the taxable year of the taxpayer begins) payments under subsection (d)(5)(B) or (h) of section 1886 of the Social Security Act (relating to graduate medical education), and


(iii) which has as one of its principal purposes or functions the providing and teaching of basic and clinical medical science and research with the entity's own faculty

#### Citation:
  - *26 U.S.C. § 119*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

