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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... "
United States Code - Page 294
by United States - 1988
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The Code of Federal Regulations of the United States of America ..., Book 2

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...
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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - 1967 - 786 pages
...any structure or function of the body (Including amounts paid for accident or health Insurance), or (B) for transportation primarily for and essential to medical care referred to In subparagraph (A). "SEC. 262. PERSONAL, LIVING, AND FAMILY EXPENSES. Except aa otherwise expressly proTlded In this chapter,...
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Federal Income, Estate and Gift Tax Laws, Correlated

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...
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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
...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....
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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
...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....
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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
...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....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...Definitions. For purposes of this section — (1) The term "medical care" means amounts paid — (A) For the diagnosis, cure, mitigation, treatment, or...(A) , or (C) For Insurance (Including amounts paid as premiums under part B of title XVffl of the Social Security Act, relating to supplementary medical...
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The Code of Federal Regulations of the United States of America

1969 - 710 pages
...Definitions. For purposes of this section — (1) The term "medical care" means amounts paid — (A) For the diagnosis, cure, mitigation, treatment, or...(A), or (C) For insurance (Including amounts paid as premiums under part В of title XVIII of the Social Security Act, relating to supplementary medical...
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The Code of Federal Regulations of the United States of America

1975 - 424 pages
...Définitions. For purposes of this section— (1) The term "medical care" mean« amounts paid— (A) For the diagnosis, cure, mitigation, treatment, or...to medical care referred to in subparagraph (A), or (O) For insurance (Including amounti paid as premiums under part В of title xvm of the Social Security...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 460 pages
...Definitions. For purposes of this seotlon — (1) The term "medical care" mean.* amounts paid — (A) For the diagnosis, cure, mitigation, treatment, or...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...
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