 For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body...  Committee Prints - Page 9by United States. Congress. Senate. Committee on Finance - 1963Full view - About this book
 | 1939 - 1522 pages
...shall be not In excess of $2,500. The term "medical care", as used In this subsection, shall Include MB ʓ < ^j 3 ο| .^ D t 2 E x Og = o { E ] ߓ L ?AN : = O h 5 q ' 1aý | y ? ۾ • • * * • SEC. 2. TAXABLE TEABS TO WHICH APPLICABLE. (Individual Income Tax Act of 1944, Part... | |
 | United States - 1953 - 1744 pages
...and wife under section 51 <b) . The term "medical care," as used in this subsection, shall include 1֍ X h kȺFUHTrk 떸< de;p # @9[ SH Y# - J PF A Ԕ 5 a @> z Q ڝ [ YHF [ . The determination of whether an individual is married at any time during the taxable year shall be... | |
 | United States - 1965 - 1110 pages
...Definitions. For purposes of this section — (1) The term "medical care" means amounts paid— (A) for the diagnosis, cure, mitigation, treatment, or...amounts paid for accident or health insurance), or (B) for transportation primarily for and essential to medical care referred to in subparagraph (A).... | |
 | United States. Tax Court - 1967 - 786 pages
...taxable year 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. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...shall be not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation,...(including amounts paid for accident or health insurance). (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS. — (1) IN GENERAL. — In the case of a blind individual,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...25 (b) (2) (A) of the taxpayer. The term "medical care," as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation,...(including amounts paid for accident or health insurance). Sec. 23. (x) (1) A husband and wife who file a joint return may deduct only such expenses as exceed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...shall be not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation,...(including amounts paid for accident or health insurance) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS. — (1) IN GENERAL. — In the case of a blind individual,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...shall be not in excess of $2,500. The term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation,...(including amounts paid for accident or health insurance) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS. — (1) IN GENERAL. — In the case of a blind individual,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...diagnosis, cure, mitigation, treatment, or prevention of diseases, or for the purpose of effecting healthier function of the body (including amounts paid for accident or health insurance) : Provided, hoirvver, That a taxpayer may deduct only such expenses as exceed !> per centum of his... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...diagnosis, cure, mitigation, treatment, or prevention of diseases, or for the purpose of effecting healthier function of the body (including amounts paid for accident or health insurance) : Provided, however. That a taxpayer may deduct only such expenses as exceed 5 per centum of his net... | |
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