 | 1939 - 1522 pages
...not In excess of $2,500. The term "medical care", as used In this subsection, shall Include amounts aster, of all passengers on board, specifying (including amounts paid for accident or health Insurance). • • * * • SEC. 2. TAXABLE TEABS TO... | |
 | United States - 1953 - 1744 pages
...wife under section 51 <b) . The term "medical care," as used in this subsection, shall include amounts (including amounts paid for accident or health insurance) . The determination of whether an individual... | |
 | United States. Tax Court - 1967 - 786 pages
...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, Walter Elbert Barton - 1944 - 1286 pages
...(2) (A) of the taxpayer. The term "medical care," as used in this nubsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment,...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. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment,...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. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment,...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
...not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment,...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. Tax Court - 1948 - 1248 pages
...(2) (A) of the taxpayer. The term "medical care." as used In this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purRespondent determined and now contends that petitioner's medical expense of $2,117.90 was fully... | |
 | 1999 - 812 pages
...expenses defined in section 213(d) (section 213(e) prior to January 1, 1984) and include expenses incurred for the diagnosis, cure, mitigation, treatment or...affecting any structure or function of the body or for transportation primarily for and essential to medical care. In addition, the unlimited exclusion from... | |
 | 1987 - 728 pages
...expenses defined in section 213(d) (section 213(e) prior to January 1, 1984) and include expenses incurred for the diagnosis, cure, mitigation, treatment or...affecting any structure or function of the body or for transportation primarily for and essential to medical care. In addition, the unlimited exclusion from... | |
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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... 
