 Where an individual is in an institution and his condition is such that the availability of medical care in such institution is not a principal reason for his presence there, only that part of the cost of care in the institution as Is attributable to...  Hearings - Page 33by United States. Congress. Senate. Special Committee on Aging - 1966Full view - About this book
 | 1966 - 664 pages
...physically handicapped individual at an institution is within the meaning of the term "medical care". (b) Where an individual is in an institution, and his...the institution as is attributable to medical care (as defined in subdivisions (i) and (ii) of this subparagraph) shall be considered as a cost of medical... | |
 | 1960 - 630 pages
...physically handicapped individual at an institution is within the meaning of the term "medical care". (b) Where an individual is in an institution, and his...the institution as is attributable to medical care (as denned in subdivisions (i) and (ii) of this subparagraph) shall be considered as a cost of medical... | |
 | 1969 - 720 pages
...physically handicapped individual at an institution is within the meaning of the term "medical care". (b) Where an individual is in an institution, and his...the institution as is attributable to medical care (as defined in subdivisions (i) and (ii) of this subparagraph) shall be considered as a cost of medical... | |
 | United States. Tax Court - 1969 - 1194 pages
...Individual requires continual medical care, shall constitute an expense for medical care. * * * (b) Where an individual Is In an institution, and his...the Institution as Is attributable to medical care (as defined In subdivisions (1) and (11) of this snbparagraph) shall be considered as a cost of medical... | |
 | United States. Tax Court - 1965 - 916 pages
...Individual at an Institution is within the meaning of the term 'medical care'. "(6) Where an Individual IB In an Institution, and his condition Is such that...care In the Institution as Is attributable to medical are (as defined In subdivisions (1) and (11) of this snbparagraph) shall be considered as t cost of... | |
 | 1968 - 704 pages
...institution is within the meaning of the (erm "medical care". (b) Where an individual is in an insti(ution, and his condition is such that the availability of...the institution as is attributable to medical care (as defined in subdivisions (i) and (ii) of this subparagraph) shall be considered as a cost of medical... | |
 | United States. Tax Court - 1962 - 1242 pages
...school. Such regulations specifically provide, however, that where the availability of medical care in an institution is not a principal reason for his presence...care shall be considered as a cost of medical care, and that the cost of meals and lodging at the institution will not be considered a cost of medical... | |
 | United States. Tax Court - 1964 - 1220 pages
...Individual requires continual medical care, shall constitute an expense for medical care. • • * (b) Where an individual is In an institution, and his...not a principal reason for his presence there, only tbat part of the cost of care in the Institution as is attributable to medical care (as defined In... | |
 | 1979 - 518 pages
...physically handicapped individual at an institution is within the meaning of the term "medical care". (b) Where an individual is in an institution, and his...medical care in such institution is not a principal § 1.213-1 reason for his presence there, only that part of the cost of care in the institution as... | |
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