Reports of the United States Tax Court, Volume 134United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
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Results 1-5 of 75
Page 34
... meaning of sec . 213 ( d ) ( 9 ) ( B ) , I.R.C. Accordingly , the breast augmentation surgery is " cosmetic surgery " within the meaning of sec . 213 ( d ) ( 9 ) ( B ) , I.R.C. , that is excluded from the definition of deductible ...
... meaning of sec . 213 ( d ) ( 9 ) ( B ) , I.R.C. Accordingly , the breast augmentation surgery is " cosmetic surgery " within the meaning of sec . 213 ( d ) ( 9 ) ( B ) , I.R.C. , that is excluded from the definition of deductible ...
Page 48
... meaning of sec . 213 ( b ) and ( d ) ( 3 ) , but respondent does not stipulate that the hormones were for the treatment of an illness or disease within the meaning of sec . 213 . 25 The parties have stipulated that if any part of ...
... meaning of sec . 213 ( b ) and ( d ) ( 3 ) , but respondent does not stipulate that the hormones were for the treatment of an illness or disease within the meaning of sec . 213 . 25 The parties have stipulated that if any part of ...
Page 50
... meaning of [ section 213 ( d ) ( 1 ) ( A ) ] is no longer open to ques- tion . " ) ; Starrett v . Commissioner , 41 Commissioner , 41 T.C. 877 ( 1964 ) ; Hendrick v . Commissioner , 35 T.C. 1223 ( 1961 ) . In Jacobs v . Commissioner ...
... meaning of [ section 213 ( d ) ( 1 ) ( A ) ] is no longer open to ques- tion . " ) ; Starrett v . Commissioner , 41 Commissioner , 41 T.C. 877 ( 1964 ) ; Hendrick v . Commissioner , 35 T.C. 1223 ( 1961 ) . In Jacobs v . Commissioner ...
Page 51
... meaning of section 213 ( d ) ( 1 ) ( A ) . See Rev. Rul . 82-111 , 1982-1 C.B. 48 ( hair transplants and hair removal ) ; Rev. Rul . 76–332 , 1976–2 C.B. 81 ( facelifts ) ; see also Mattes v . Commissioner , 77 T.C. 650 ( 1981 ) ( hair ...
... meaning of section 213 ( d ) ( 1 ) ( A ) . See Rev. Rul . 82-111 , 1982-1 C.B. 48 ( hair transplants and hair removal ) ; Rev. Rul . 76–332 , 1976–2 C.B. 81 ( facelifts ) ; see also Mattes v . Commissioner , 77 T.C. 650 ( 1981 ) ( hair ...
Page 52
... that petitioner's hormone therapy was a " similar procedure " within the meaning of sec . 213 ( d ) ( 9 ) ( A ) . concedes that GID is a mental disorder , respondent contends 52 ( 34 ) 32 134 UNITED STATES TAX COURT REPORTS.
... that petitioner's hormone therapy was a " similar procedure " within the meaning of sec . 213 ( d ) ( 9 ) ( A ) . concedes that GID is a mental disorder , respondent contends 52 ( 34 ) 32 134 UNITED STATES TAX COURT REPORTS.
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amended appearance application bankruptcy Benjamin standards Brand X call option cash certification Chevron Code Commissioner condominium Congress contract cosmetic surgery deduction deposition determination directed at improving disease disorder DSM-IV-TR electronically stored information employees engineering exemption expenses facade easement fees filed foreign currency futures contracts Gender Identity Disorder gross income guaranty hormone therapy Income Tax Regs insurance policy Internal Revenue Internal Revenue Code interpretation interrogatories issue legislative history levy lien majority medical necessity ment motion notice paragraph party patient payment pension period of limitations person peti petition petitioner petitioner's provides psychiatric purposes pursuant reasonable relief from joint request res judicata respect respondent respondent's Rule section 213 sex reassignment surgery statute statutory stipulation summary judgment Summitt supra T.C. Memo Tax Court tax liability taxable taxpayer temporary regulations testimony tion tioner transfer transsexualism treat treatment trial UFTA United Vitro waiver