 | 1939 - Broj stranica: 1522
...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 - 1965 - Broj stranica: 1110
...deduction under section 2053. (e) Definitions. For purposes of this section — (1) The term "medical care" means amounts paid— (A) for the diagnosis, cure,...taxable year shall be made in accordance with the provisions of section 6013 (d) (relating to determination of status as husband and wife) . (f) Exclusion... | |
 | United States - 1953 - Broj stranica: 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...(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 - Broj stranica: 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...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 - 1944 - Broj stranica: 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...(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. Joint Committee on Internal Revenue Taxation - 1944 - Broj stranica: 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...(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. Internal Revenue Taxation Joint Committee - 1945 - Broj stranica: 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...(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 - Broj stranica: 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...(including amounts paid for accident or health insurance) . (y) SPECIAL DEDUCTION FOR BLIND INDIVIDUALS. — (1) IN GENERAL. — In the case of a blind individual,... | |
 | 1966 - Broj stranica: 658
...deduction under section 2053. (e) Definitions. Por purposes of this section — (1) The term "medical care" means amounts paid — (A) For the diagnosis, cure,...taxable year shall be made In accordance with the provisions of section 6013 (d) (relating to determination of status as husband and wife). (f ) Exclusion... | |
 | 1949 - Broj stranica: 776
...(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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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)... 
