...expenses. The term defined in section 213 (e) of the Code for purposes of section 213 of t Code to mean amounts paid : "(A) for the diagnosis, cure, mitigation,...of affecting any structure or function of the body (including amounts paid for accident or health insnrance), or "(B) for transportation primarily for...

...taxpayer's spouse or dependent. Section 213(e) defines the term "medical care" as including amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body. Section 1.213-l(e)(l)(iii) of the Income Tax Regulations provides, in part, that capital expenditures...

...taxpayer. Section 213(e) of the Code, in part, defines the term "medical care" to include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body. Section 1.213-l(e)(l)(ii) of the Income Tax Regulations states that "medical care" includes payment...

...committee stated, in part, as follows: The term "medical care" is broadly defined to Include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body. It is not intended, however, tbat a deduction should be allowed for any expense that is not incurred...

...dependents exceeds three percent of the adjusted gross income. Medical care is defined as amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body; amounts paid for transportation primarily for and essential to medical care ; and amounts paid for...

...taxpayer's spouse or dependents. Section 213(e) of the Code defines the term "medical care" as amounts paid uperseded, are not considered determinative with respect...accordance with that program and based on a review of rulin for insurance covering such medical care; or for transportation primarily for and essential to medical...

...and dependents. Section 213(e) of the Code defines the term "medical care" to include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body; for transportation primarily for and essential to medical care; or for insurance covering medical care....

...dependent, subject to certain limitations. The term "medical care" is defined to include amounts paid for the diagnosis, cure, mitigation, treatment, or...of affecting any structure or function of the body, or for transportation primarily for and essential to these purposes. Section 1 .2 1 3- 1 (e) ( 1 )...

...3 percent of the adjusted gross income * * * (e) DEFINITIONS. — For purposes of this section — (1) the term "medical care" means amounts paid—...of affecting any structure or function of the body, In considering the question of deductibility of expenditures for "medical care" under section 213,...

...and dependents (as defined in section 152) exceeds 3 percent of the adjusted gross income, and paid for "the diagnosis, cure, mitigation, treatment, or...affecting any structure or function of the body," as well as for insurance covering such care. See sec. 213(eXD. In addition, section 1.213-l(e)(lXv),...