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" medical care" means amounts paid — (A) 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)... "
Legislative History of the Internal Revenue Code of 1954: Covering All ... - Стр. 127
авторы: Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - Страниц: 1374
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The Code of Federal Regulations of the United States of America ..., Книги 2

1939 - Страниц: 1522
...In excess of $2,500. 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). • • * * • SEC. 2. TAXABLE TEABS TO...
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United States Code, Том 4

United States - 1988 - Страниц: 1290
...2053. (d> Definitions For purposes of this section— (1) The term "medical care" means amounts paid(A) for the diagnosis, cure, mitigation, treatment, or...(A), or (C) for insurance (including amounts paid ae premiums under part В of title XVIII of the Social Security Act, relating to supplementary medical...
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United States Code, Том 6

United States - 1965 - Страниц: 1110
...allowed at any time as a deduction under section 2053. (e) Definitions. For purposes of this section — (1) The term "medical care" means amounts paid—...of affecting any structure or function of the body (including amounts paid for accident or health insurance), or (B) for transportation primarily for...
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United States Code, Том 3

United States - 1953 - Страниц: 1744
...under section 51 <b) . 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) . The determination of whether an individual...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - Страниц: 336
...in excess of $2,500. 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). (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS....
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - Страниц: 1286
...(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). Sec. 23. (x) (1) A husband and wife who...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - Страниц: 350
...in excess of $2,500. 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) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS....
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - Страниц: 428
...in excess of $2,500. 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) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS....
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - Страниц: 1474
...allowed at any time as a deduction under section 2053. (e) Definitions. For purposes of this section — (1) The term "medical care" means amounts paid —...(Including amounts paid as premiums under part B of title XVffl of the Social Security Act, relating to supplementary medical Insurance for the aged) covering...
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The Code of Federal Regulations of the United States of America

1969 - Страниц: 710
...allowed at any time as a deduction under section 2053. (e) Definitions. For purposes of this section — (1) The term "medical care" means amounts paid —...insurance (Including amounts paid as premiums under part В of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged)...
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