### Question
What does qualified services mean?


### Answer
**Qualified services** has the following meaning in *26 U.S.C. § 457*:

> fire fighting and prevention services, emergency medical services, and ambulance services

#### Citation:
  - *26 U.S.C. § 457*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart B-Taxable Year for Which Items of Gross Income Included**

