 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 Bulletin - Page 16by United States. Internal Revenue Service - 1955Full view - About this book
 | Administrative law - 1939 - 1522 pages
...more than one Mirtax exemption Is so allowed, the maximum deduction shall be not In excess of $2,500. The term "medical care", as used In this subsection,...(including amounts paid for accident or health Insurance). • • * * • SEC. 2. TAXABLE TEABS TO WHICH APPLICABLE. (Individual Income Tax Act of 1944, Part... | |
 | United States - Law - 1953 - 1744 pages
...REVENUE CODE ¡23 be $5,000 in the case of a joint return of husband and wife under section 51 <b) . . The determination of whether an individual is married at any time during the taxable year shall be... | |
 | United States - Law - 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...(including 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, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...care of the taxpayer, his spouse, or a dependent specified in section 25 (b) (2) (A) of the taxpayer. The term "medical care," as used in this subsection,...(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
...more than one surtax exemption is so allowed, the maximum deduction shall be not in excess of $2,500. The term "medical care", as used in this subsection,...(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 - Income tax - 1946 - 428 pages
...,250. If more than one exemption is so allowed, the maximum deduction shall be not in excess of $2,500. The term "medical care", as used in this subsection,...(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
...otherwise, for the medical care of the taxpayer, his spouse, or dependents as defined in this Act. The term "medical care", as used in this subsection,...diagnosis, cure, mitigation, treatment, or prevention of diseases, or for the purpose of effecting healthier function of the body (including amounts paid... | |
 | United States. Congress. Senate. Committee on the District of Columbia - Budget - 1947 - 1136 pages
...otherwise, for the medical care of the taxpayer, his spouse, or dependents as defined in this Act. The term "medical care", as used in this subsection,...diagnosis, cure, mitigation, treatment, or prevention of diseases, or for the purpose of effecting healthier function of the body (including amounts paid... | |
 | United States. Tax Court - Law reports, digests, etc - 1948 - 1248 pages
...care of the taxpayer, his spouse, or a dependent specified In section 25 (b) (2) (A) of the taxpayer. The term "medical care." as used In this subsection,...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... | |
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