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26 U.S. Code § 213 - Medical, dental, etc., expenses
- https://www.law.cornell.edu/uscode/text/26/213
- L. 97–248, § 202(a), substituted provisions that there shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section …
Publication 502 (2022), Medical and Dental …
- https://www.irs.gov/publications/p502
- In figuring your medical expense deduction, you can include only one-fourth of your parent’s medical expenses. Your siblings can't include any part of the expenses. However, …
Federal Register :: Certain Medical Care Arrangements
- https://www.federalregister.gov/documents/2020/06/10/2020-12213/certain-medical-care-arrangements
Sec. 213. Medical, Dental, Etc., Expenses
- https://irc.bloombergtax.com/public/uscode/doc/irc/section_213
- L. 97-248, Sec. 202(a), substituted provisions that there shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, …
Medical Expenses under IRS Section 213(d) — …
- https://complianceadministrators.com/medical-expenses-under-irs-section-213d/
- Section 213 of the Internal Revenue Code (IRC) allows a deduction for expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the …
IRS Narrows View of Medical Expenses under Section 213
- https://www.natlawreview.com/article/fertility-treatments-and-gestational-surrogacy-irs-reaffirms-narrow-view-medical
- On January 12, 2021, the IRS issued Private Letter Ruling 202114001 (the “Ruling”) in response to a male couple’s request for a ruling that would allow a deduction …
IRS Issues Guidance on Same-Sex Couple …
- https://www.mwe.com/insights/irs-issues-guidance-on-the-deductibility-of-fertility-treatments-for-same-sex-couples/
- Establishing the statutory structure for the deductions, Section 213 (a) of the Code allows a deduction of expenses paid for medical care of the …
eCFR :: 26 CFR 1.213-1 -- Medical, dental, etc., expenses.
- https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR8a91eb8022f0359/section-1.213-1
- The deduction allowable under section 213 (a) (1) for medical expenses paid in 1964 is $1,150, computed as follows: Expand Table Example 2. H and W, who have a dependent …
Part I Section 213.--Medical, Dental, etc., Expenses …
- https://www.irs.gov/pub/irs-drop/rr-03-57.pdf
- Section 213(a) allows a deduction for expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, spouse, or …
IRS Issues 2022 Versions of Publications 502 and 503 …
- https://tax.thomsonreuters.com/blog/irs-issues-2022-versions-of-publications-502-and-503-for-medical-and-dependent-care-expenses/
- Publication 502 describes the medical expenses that are deductible by taxpayers on their 2022 federal income tax returns. Publication 503 explains the …
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