 | United States. Internal Revenue Service - Income tax - 1962 - 786 pages
...NONRESIDENT ALIENS cannot deduct medical expenses. WHAT ARE MEDICAL EXPENSES? Medical expenses are incurred primarily for the prevention or alleviation of a physical or mental defect or illness. They include amounts paid to: Physicians; Surgeons; Dentists; Optometrists; Chiropractors;... | |
 | Administrative law - 1971 - 1474 pages
...Amounts expended for illegal operations or treatments are not deductible. Deductions for expenditures for medical care allowable under section 213 will...prevention or alleviation of a physical or mental defect or illness. Thus, payments for the following are payments for medical care: hospital services, nursing... | |
 | Administrative law - 1967 - 676 pages
...Amounts expended for illegal operations or treatments are not deductible. Deductions for expenditures for medical care allowable under section 213 will...prevention or alleviation of a physical or mental defect or illness. Thus, payments for the following are payments for medical care : hospital services, nursing... | |
 | Administrative law - 1975 - 424 pages
...Amounts expended for Illegal operations or treatments are not deductible. Deductions for expenditures for medical care allowable under section 213 will...prevention or alleviation of a physical or mental defect or illness. Thus, payments for the following are payments for medical care: hospital services, nursing... | |
 | Administrative law - 1949 - 776 pages
...treatments or illegally procured drugs are not deductible. Allowable deductions under section 23 (x) will be confined strictly to expenses incurred primarily...prevention or alleviation of a physical or mental defect or illness. Thus, payments for expenses for hospital, nursing (including nurses' board where paid by... | |
 | Administrative law - 1976 - 460 pages
...Amounts expended for illegal operations or treatments are not deductible. Deductions for expenditures for medical care allowable under section 213 will be confined strictly to expanses incurred primarily for the prevention or alleviation of a physical or mental defect or illness.... | |
 | United States. Internal Revenue Service - Taxation - 1962 - 1090 pages
...1.213-l(e) (1) (ii) of the Income Tax Regulations provides, in part, that deductions for expenditures for medical care allowable under section 213 will...prevention or alleviation of a physical or mental defect or illness. The facts in the instant case are distinguishable from those underlying the conclusion... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1953 - 1536 pages
...Section 29.23 (x) of Regulations 111 provides, in part, that "allowable deductions under section 23 (x) will be confined strictly to expenses incurred primarily...prevention or alleviation of a physical or mental defect or illness." It may be stated generally, however, that the cost of diaper service does not constitute... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 744 pages
...of the Income Tax Regulations provides, in part, that deductions for expenditures for medical care will be confined strictly to expenses incurred primarily...prevention or alleviation of a physical or mental defect or illness. Expenses paid primarily for the prevention and alleviation of a physical or mental defect... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...expenses include payments for obstetrical expenses, and X-ray or therapy treatments. Expenses paid primarily for the prevention or alleviation of a physical or mental defect or illness include payments for hospital expenses, nursing service (including nurses' board where Said... | |
| |
Deductions for expenditures for medical care allowable under section 213 will be confined strictly to expenses incurred primarily for the prevention or alleviation of a physical or mental defect or illness. 
