medical care
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 369 U.S. 499 - Commissioner v. Bilder · 1962Most cited · 240 citing opinions
the deduction permitted for 'transportation primarily for and essential to medical care' specifically excludes deduction of any meals and lodging while away from home receiving medical treatment. For example, if a doctor prescribes that a patient must go to Florida in order to alleviate specific chronic ailments...the cost of the patient's transportation to Florida would be deductible but not his living expenses while there.
United States Code
26 U.S.C. § 213 — for purposes of this section (13 versions over time)
The term “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,
(B) for transportation primarily for and essential to medical care referred to in subparagraph (A),
(C) for qualified long-term care services (as defined in section 7702B(c)), or
(D) for insurance (including amounts paid as premiums under part B of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in subparagraphs (A) and (B) or for any qualified long-term care insurance contract (as defined in section 7702B(b)).
26 U.S.C. § 9805 — for purposes of this chapter
The term “medical care” has the meaning given such term by section 213(d) determined without regard to—
(A) paragraph (1)(C) thereof, and
(B) so much of paragraph (1)(D) thereof as relates to qualified long-term care insurance.
26 U.S.C. § 9832 — for purposes of this chapter
The term “medical care” has the meaning given such term by section 213(d) determined without regard to—
(A) paragraph (1)(C) thereof, and
(B) so much of paragraph (1)(D) thereof as relates to qualified long-term care insurance.
29 U.S.C. § 1191B — for purposes of this part (5 versions over time)
The term "medical care" means amounts paid for—
(A) the diagnosis, cure, mitigation, treatment, or prevention of disease, or amounts paid for the purpose of affecting any structure or function of the body,
(B) amounts paid for transportation primarily for and essential to medical care referred to in subparagraph (A), and
(C) amounts paid for insurance covering medical care referred to in subparagraphs (A) and (B).
For purposes of this part—
42 U.S.C. § 1301 — in this chapter
The terms “physician” and “medical care” and “hospitalization” include osteopathic practitioners or the services of osteopathic practitioners and hospitals within the scope of their practice as defined by State law.
42 U.S.C. § 300GG — in this section
The term “medical care” means amounts paid for—
(A) the diagnosis, cure, mitigation, treatment, or prevention of disease, or amounts paid for the purpose of affecting any structure or function of the body,
(B) amounts paid for transportation primarily for and essential to medical care referred to in subparagraph (A), and
(C) amounts paid for insurance covering medical care referred to in subparagraphs (A) and (B).