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
| 1998 - 1570 pages
...health insurance (including aftertax employee contributions to employer health plans); (2) diagnosis, treatment, or prevention of disease, or for the purpose...of affecting any structure or function of the body; (3) transportation primarily for and essential to medical care; (4) lodging away from home primarily... | |
| David Landay - 2000 - 482 pages
...limited to amounts spent for medical care. Medical care is broadly defined to 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 and certain travel expenses. An expenditure... | |
| Russell J. Fishkind, Robert C. Kautz - 2001 - 383 pages
...(definition of medical care for income tax deduction purposes). Medical care includes expenses incurred for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body, or for transportation primarily for and essential to medical care. Medical care also includes amounts... | |
| Jeffrey D. Mamorsky - 1380 pages
...IRC § 213. 6 IRC § I04(a)(3) 7 IRC § 32(h); see generally IRS Pub 596 *IRC§ 213 1 . Diagnosis, cure, mitigation, treatment, or prevention of disease,...of affecting any structure or function of the body; 2. Transportation primarily for and essential to such expenses; or 3. Insurance covering such expenses.'... | |
| Mary N. Smyth - 2003 - 192 pages
...the premiums paid by self-employed taxpayers. More generally, medical expenses include amounts paid for the "diagnosis, cure, mitigation, treatment, or...affecting any structure or function of the body." They also include certain transportation and lodging expenditures, qualified long-term care service... | |
| William S. Stevens - 2003 - 224 pages
...the premiums paid by self-employed taxpayers. More generally, medical expenses include amounts paid for the "diagnosis, cure, mitigation, treatment, or...affecting any structure or function of the body." They also include certain transportation and lodging expenditures, qualified longterm care service... | |
| Jacob Stewart Seidman - 2003 - 972 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) . (1) A husband and wife who file a joint... | |
| C C H, Incorporated, Toolkit Media Group - 2004 - 840 pages
...includible in the employee's income. 3 Medical care. Medical care refers to amounts paid for 4 1. diagnosis, cure, mitigation, treatment, or prevention of disease,...of affecting any structure or function of the body; 2. transportation primarily for and essential to these purposes; and 3. qualified long-term care services.... | |
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