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" Medical, dental, etc., expenses — (a) Allowance of deduction. 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,... "
United States Code - Page 295
by United States - 1988
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Statistics of Income for ...

1951 - 984 pages
...or persons filing a joint return, and to $1,250 in the case of other individuals, and for 1944-45, to the extent that such expenses exceed 5 percent of adjusted gross income but limited to $2, .500 if more than one surtax exemption is allowed and to $1,250 if only one surtax...
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The Code of Federal Regulations of the United States of America ..., Book 2

1939 - 1522 pages
...so-called "medical expense deduction") is amended to read as follows: (x) Medical, dental, etc., expenses. ^ kg / gj ' 7T U r p6 υ &q] CS Ƴ u 5 j Ԋw; y... 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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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - 1967 - 786 pages
...EXPENSES. (a) A M.IJWANCE OF DEDUCTION. — There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated...care of the taxpayer, his spouse, or a dependent (as denned In section 162) : • • • • • * • (2) If either the taxpayer or his spouse has attained...
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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
...respect of a decedent to the extent allowed by section 126 (c). (x) MEDICAL, DENTAL, ETC., EXPENSES. — Expenses paid during the taxable year, not compensated...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
...column.) Sec. 23. (x) Medical, dental, etc., expenses. — Except as limited under paragraph (1) or (2), expenses paid during the taxable year, not compensated...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
...respect of a decedent to the extent allowed by section 126 (c). (x) MEDICAL, DENTAL, ETC., EXPENSES. — Expenses paid during the taxable year, not compensated...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
...respect of a decedent to the extent allowed by section 126 (c). (x) MEDICAL, DENTAL, ETC., EXPENSES. — Expenses paid during the taxable year, not compensated...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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Reports of the Tax Court of the United States, Volume 9

United States. Tax Court - 1948 - 1248 pages
...EXPENSES.- — Except as limited under paragraph (1) or (2), expenses paid during the taxable j'ear, not compensated for by insurance or otherwise, for...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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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1584 pages
...medical, dental, etc., expenses. SEC. 213. Medical, dental, etc., expenses — (a) Allowance of deduction. There shall be allowed as a deduction the expenses...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 before...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 pages
...medical, dental, etc., expenses. SEC. 213. Medical, dental, etc., expenses — (a) Allowance of deduction. There shall be allowed as a deduction the expenses...medical care of the taxpayer, his spouse, or a dependent i as denned in section 152) — (1) If neither the taxpayer nor his spouse has attained the age of...
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