 | Administrative law - 1939 - 1522 pages
...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 - Law - 1953 - 1744 pages
...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 - Law - 1988 - 1290 pages
...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, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...(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 pages
...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 - Income tax - 1946 - 428 pages
...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,... | |
 | Administrative law - 1949 - 776 pages
...(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... | |
 | Administrative law - 1954 - 1486 pages
...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... | |
 | Administrative law - 1971 - 1474 pages
...deduction under section 2053. (e) Definitions. For purposes of this section — (1) The term "medical care" means amounts paid — (A) For the diagnosis, cure,...of affecting any structure or function of the body, (B) For transportation primarily for and essential to medical care referred to In subparagraph (A)... | |
| |
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)... 
