 ... to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of longcontinued and indefinite duration.  Internal Revenue Cumulative Bulletin - Page 162by United States. Internal Revenue Service - 1979Full view - About this book
 | United States. Dept. of the Treasury - 1962 - 1642 pages
...substantial, gainful activity by reason of any medically determinable physical T mental impairment which can be expected to result in death or to be of longcontinued and indefinite duration. The following are examples of impairments which would ordinarily be considered as preventing substantial,... | |
 | 1964 - 690 pages
...substantial gainful activity by reason of any medically determlnably physical or mental impairment that can be expected to result in death or to be of long-continued and Indefinite duration. In addition, for disability freeze purposes only, an applicant may be disabled within the meaning of the... | |
 | United States - 1965 - 986 pages
...substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration, or (B) blindness; and the term "blindness" means central visual acuity of 5/200 or less in the better... | |
 | 1991 - 648 pages
...deduction, or whether they were paid in connection with another illness. (c) Meaning of disabled. (l) An individual shall be considered to be disabled if...substantial gainful activity, primary consideration shall 26 CFR Ch. I (4-1-91 Edition) be given to the nature and severity of his impairment. Consideration... | |
 | Internal Revenue Service - 2002
...for more than 6 months under either of such sections. (f) Meaning of disabled. (1) Section 72(m)(7) provides that an individual shall be considered to...individual's impairment makes him unable to engage in ยง1.72-18 any substantial gainful activity, primary consideration shall be given to the nature and... | |
 | 1998 - 1084 pages
...for more than 6 months under either of such sections. (f) Meaning of disabled. (1) Section 72(m)(7) provides that an individual shall be considered to...individual's Impairment makes him unable to engage * D any substantial gainful activity, primary consideration shall be given to the nature and severity... | |
 | 1971 - 1474 pages
...($25,600 divided by 5). (f) Meaning of disabled. (1) For taxable years beginning after December 31, 1966, section 72 (m) (7) provides that an individual shall...to be of longcontinued and indefinite duration. In determing whether an individual's impairment makes him unable to engage in any substantial gainful... | |
 | 1972 - 852 pages
...($25,750 divided by 5). (f) Meaning of disabled. (1) For taxable years beginning after December 31, 1966, section 72 (m) (7) provides that an individual shall...to be of longcontinued and indefinite duration. In determing whether an individual's impairment makes him unable to engage in any substantial gainful... | |
 | 1971 - 744 pages
...($25,600 divided by 5) . (f) Meaning of disabled. (1) For taxable years beginning after December 31, 1966, section 72 (m) (7) provides that an individual shall...to be of longcontinued and indefinite duration. In determing whether an individual's impairment makes him unable to engage in any substantial gainful... | |
 | 1970 - 750 pages
...5). (f) Meaning of disabled. (1) For taxable years beginning after December 31, 1966, section 72(m) (7) provides that an individual shall be considered...to be of longcontinued and indefinite duration. In determing whether an individual's impairment makes him unable to engage in any substantial gainful... | |
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