 | 1939 - 1522 pages
...exemption Is so allowed, the maximum deduction shall be not In excess of $2,500. The term "medical ustoms Form 1440, signed and verified under oath by...the master, of all passengers on board, specifying • • * * • SEC. 2. TAXABLE TEABS TO WHICH APPLICABLE. (Individual Income Tax Act of 1944, Part... | |
 | United States - 1965 - 1110 pages
...Definitions. For purposes of this section — (1) The term "medical care" means amounts paid— (A) for the diagnosis, cure, mitigation, treatment, or...(including amounts paid for accident or health insurance), or (B) for transportation primarily for and essential to medical care referred to in subparagraph (A).... | |
 | United States. Tax Court - 1967 - 786 pages
...taxable year and not compensated for by insurance or otherwise. Subsection (e) defines "medical care" as amounts paid for "the diagnosis, cure, mitigation, treatment, or prevention of disease" or for "transportation primarily for and essential to" such medical care. Section 262 of the Internal Revenue... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...exemption is so allowed, the maximum deduction shall be not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts...(including amounts paid for accident or health insurance). (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS. — (1) IN GENERAL. — In the case of a blind individual,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...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, shall include amounts...(including amounts paid for accident or health insurance). Sec. 23. (x) (1) A husband and wife who file a joint return may deduct only such expenses as exceed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...exemption is so allowed, the maximum deduction shall be not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts...(including amounts paid for accident or health insurance) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS. — (1) IN GENERAL. — In the case of a blind individual,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...exemption is so allowed, the maximum deduction shall be not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts...(including amounts paid for accident or health insurance) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS. — (1) IN GENERAL. — In the case of a blind individual,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...the medical care of the taxpayer, his spouse, or dependents as defined in this Act. The term "medical care", as used in this subsection, shall include amounts...diagnosis, cure, mitigation, treatment, or prevention of diseases, or for the purpose of effecting healthier function of the body (including amounts paid... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...the medical care of the taxpayer, his spouse, or dependents as defined in this Act. The term "medical care", as used in this subsection, shall include amounts...diagnosis, cure, mitigation, treatment, or prevention of diseases, or for the purpose of effecting healthier function of the body (including amounts paid... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 pages
...of the taxpayer, hit spouse, or dependents as defined in this Act. The term "medical care", as uset in this subsection, shall include amounts paid for...diagnosis, cure, mitigation treatment, or prevention of diseases, or for the purpose of effecting licalthic function of the body (including amounts paid... | |
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For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body... 
