For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body... Internal Revenue Bulletin - Pàgina 8per United States. Internal Revenue Service - 1958Visualització completa - Sobre aquest llibre
| 1939 - 1522 pàgines
...In excess of $2,500. The term "medical care", as used In this subsection, shall Include amounts paid ^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 pàgines
...under section 51 <b) . The term "medical care," as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or...(including amounts paid for accident or health insurance) . The determination of whether an individual is married at any time during the taxable year shall be... | |
| United States - 1988 - 1290 pàgines
...2053. (d> Definitions For purposes of this section— (1) The term "medical care" means amounts paid(A) for the diagnosis, cure, mitigation, treatment, 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),... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pàgines
...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...(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 pàgines
...(A) of the taxpayer. The term "medical care," as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or...(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 pàgines
...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...(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 pàgines
...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...(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. Tax Court - 1948 - 1248 pàgines
...coverages. Since petitioner neither died nor lost a hand, foot, finger, or sight as a result of his pose of affecting any structure or function of the body...(Including amounts paid for accident or health Insurance). (1) A husband and wife who file a joint return may deduct only such expenses as exceed 5 per centum... | |
| 1954 - 1486 pàgines
...otherwise. The term “medical care” as used In this section and In section 23 (x) includes amounts paid for the diagnosis, cure, mitigation, treatment, or...including amounts paid for accident or health insurance). Payments for hospitalization insurance, or for membership in an association furnishing cooperative... | |
| 1949 - 776 pàgines
...(aa). (f ) The term "medical care" as used in this section and in section 23 (x) includes amounts paid for the diagnosis, cure, mitigation, treatment, or...(including amounts paid for accident or health insurance). Payments for hospitalization insurance, or for membership in an association furnishing cooperative... | |
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