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... Internal Revenue Cumulative Bulletin - Page 65by United States. Internal Revenue Service - 1974Full view - About this book
| 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...referred to in subparagraph (A), or (C) for insurance (including amounts paid ae premiums under part В of title XVIII of the Social Security Act, relating... | |
| 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. 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,... | |
| 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. 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. 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.... | |
| 1969 - 710 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,...referred to in subparagraph (A), or (C) For insurance (Including amounts paid as premiums under part В of title XVIII of the Social Security Act, relating... | |
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