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" There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent... "
Reports of the Tax Court of the United States - Page 301
by United States. Tax Court - 1950
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The Code of Federal Regulations of the United States of America ..., Book 2

1939 - 1522 pages
...is amended to read as follows: (x) Medical, dental, etc., expenses. Expenses paid during the taxable υ &q] CS Ƴ u 5 j Ԋw; yL\M qX ! b ... K] # u V G % :* (. PU n 69 Y *uP^ , specified In section 25 (b) (3), to the extent that such expenses exceed 5 per centum of the adjusted...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated for by insurance or otherwise,...medical care of the taxpayer, his spouse, or a dependent (as defined in section 152) : (1) If neither the taxpayer nor his spouse has attained the age of 65...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...allowed by section 126 (c). (x) MEDICAL, DENTAL, ETC., EXPENSES. — Expenses paid during the taxable year, not compensated for by insurance or otherwise,...medical care of the taxpayer, his spouse, or a dependent specified in section 25 (b) (3), to the extent that such expenses exceed 5 per centum of the adjusted...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...etc., expenses. — Except as limited under paragraph (1) or (2), expenses paid during the taxable year, not compensated for by insurance or otherwise,...medical care of the taxpayer, his spouse, or a dependent specified in section 25 (b) (2) (A) of the taxpayer. The term "medical care," as used in this subsection,...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...allowed by section 126 (c). (x) MEDICAL, DENTAL, ETC., EXPENSES. — Expenses paid during the taxable year, not compensated for by insurance or otherwise,...medical care of the taxpayer, his spouse, or a dependent specified in section 25 (b) (3) , to the extent that such expenses exceed 5 per centum of the adjusted...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...allowed by section 126 (c). (x) MEDICAL, DENTAL, ETC., EXPENSES. — Expenses paid during the taxable year, not compensated for by insurance or otherwise,...medical care of the taxpayer, his spouse, or a dependent specified in section 25 (b) (3) , to the extent that such expenses exceed 5 per centum of the adjusted...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1964 - 214 pages
...There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated for by Insurance or otherwise,...medical care of the taxpayer, his spouse, or a dependent (as denned In section 152) : (1) If neither the taxpayer nor his spousehas attained the age of 65 before...
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The Code of Federal Regulations of the United States of America

1967 - 676 pages
...There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated for by Insurance or otherwise,...medical care of the taxpayer, his spouse, or a dependent (as denned in section 152) : (1) If neither the taxpayer nor his spouse has attained the age of 65...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1965 - 624 pages
...There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year. not compensated for by Insurance or otherwise, for medical care of the taxpayer, his spouse, or & dependent (as defined in section 152): (1) If neither the taxpayer nor his spouse has attained the...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 pages
...126 (c). See. 23. (x) Medical, dental, etc., ezpensei.—Expenses paid during the taxable year, iwt compensated for by insurance or otherwise, for medical care of the taxpayer, 7m spouse, or a dependent specified in section 25 Cb) (3), to the extent that such expenses exceed...
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