| Administrative law - 1939 - 1522 pages
...term "medical care", as used In this subsection, shall Include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, 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, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...term "medical care," as used in this nubsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, 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. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, 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 - Income tax - 1946 - 428 pages
...term "medical care", as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or...of affecting any structure or function of the body (including amounts paid for accident or health insurance) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS.... | |
| Administrative law - 2005 - 798 pages
...213(d) (section 213(e) prior to January 1. 1984) and include expenses incurred for the diagnosis, cure, mitigation, treatment or prevention of disease, or...of affecting any structure or function of the body or for transportation primarily for and essential to medical care. In addition, the unlimited exclusion... | |
| Administrative law - 1971 - 1474 pages
...of this section — (1) The term "medical care" means amounts paid — (A) For the diagnosis, cure, mitigation, treatment, or prevention of disease, or...of affecting any structure or function of the body, (B) For transportation primarily for and essential to medical care referred to In subparagraph (A)... | |
| Administrative law - 1999 - 812 pages
...213(d) (section 213(e) prior to January 1, 1984) and include expenses incurred for the diagnosis, cure, mitigation, treatment or prevention of disease, or...of affecting any structure or function of the body or for transportation primarily for and essential to medical care. In addition, the unlimited exclusion... | |
| Administrative law - 1954 - 1486 pages
...care”, as ¿sd in -¿ section, shall include amounta p¿ ¿ diagnosis, cure, mitigation, W.ainut. er prevention of disease, or for the purpose of affecting any structure or function of the body (Including amounts paid for accIdent or health Insurance) . The determination of whether an indIvidual... | |
| Administrative law - 1998 - 908 pages
...paid tor-il) The diagnosis, cure, mitigation, treatment, or prevention of disease, or amounts paid for the purpose of affect-ing any structure or function of the body; (2) Transportation primarily for and essential to medical care referred to in paragraph (1) of this... | |
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