(January 17, 2017, 12:52 PM EST) -- WASHINGTON, D.C. — The Internal Revenue Service certified only two years of a company’s investment in the development of a medical device, mooting the question of whether the Patient Protection and Affordable Care Act (ACA) permits three years of such tax credits, the U.S. Tax Court said Dec. 19 (Silver Medical Inc. v. Commissioner of Internal Revenue, No. 2267-14, U.S. Tax)....