 | 1939 - 1522 pages
...In excess of $2,500. The term "medical care", as used In this subsection, shall Include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body (including amounts paid for accident or health Insurance). • • * * • SEC. 2. TAXABLE TEABS TO... | |
 | United States - 1988 - 1290 pages
...2053. (d> Definitions For purposes of this section— (1) The term "medical care" means amounts paid(A) for the diagnosis, cure, mitigation, treatment, or...to medical care referred to in subparagraph (A), or (C) for insurance (including amounts paid ae premiums under part В of title XVIII of the Social Security... | |
 | United States - 1965 - 1110 pages
...under section 2053. (e) Definitions. For purposes of this section — (1) The term "medical care" means amounts paid— (A) for the diagnosis, cure, mitigation,...of affecting any structure or function of the body (including amounts paid for accident or health insurance), or (B) for transportation primarily for... | |
 | United States - 1953 - 1744 pages
...under section 51 <b) . The term "medical care," as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body (including amounts paid for accident or health insurance) . The determination of whether an individual... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body (including amounts paid for accident or health insurance). (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS.... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...(A) of the taxpayer. The term "medical care," as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body (including amounts paid for accident or health insurance). Sec. 23. (x) (1) A husband and wife who... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body (including amounts paid for accident or health insurance) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body (including amounts paid for accident or health insurance) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS.... | |
 | 1976 - 460 pages
...allowed at any time as a deduction under section 2053. (e) Definitions. For purposes of this seotlon — (1) The term "medical care" mean.* amounts paid —...primarily for and essential to medical care referred to in vubparagraph (A) , or (O) For insurance (including amount* paid as premiums under part B of title -X.VU1... | |
 | 1971 - 1474 pages
...under section 2053. (e) Definitions. For purposes of this section — (1) The term "medical care" means amounts paid — (A) For the diagnosis, cure, mitigation,...medical care referred to In subparagraph (A) , or (C) For Insurance (Including amounts paid as premiums under part B of title XVffl of the Social Security... | |
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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 (including amounts paid for accident or health insurance) , or (B) For transportation primarily for and essential... 
