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- W4206641275 abstract "I am moved to write you because I believe it is important that the facts I am going to relate be generally known to pediatricians. Sooner or later every mentally retarded child comes to the attention of a physician. The cost of care for these children, particularly the burden of expense involved in their supervision at schools n a part- or full-time basis, is a permissible deduction as medical expense on Federal Income Tax returns. The propriety of this deduction is not generally known either to physicians or the parents of their patients. The pertinent language of the Internal Revenue code bearing on this problem is as follows: Sec. 23 (x). The term `medical care,' as used in this subsection, shall include amounts paid 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.) Reg. 111, Sec. 29.23 (x)-1. Allowable deductions under section 23 (x) will be confined strictly to expenses incurred primarily for the prevention or alleviation of physical or mental defect or illness. With a thorough understanding of the likely areas of difficulty in interpretation of the term, medical care, by non-medical persons, the following letter was sent to the local Collector of Internal Revenue by the president of the board of a local private school for exceptional children." @default.
- W4206641275 created "2022-01-25" @default.
- W4206641275 date "1952-08-01" @default.
- W4206641275 modified "2023-09-27" @default.
- W4206641275 title "THE PEDIATRICIAN AND THE PUBLIC" @default.
- W4206641275 doi "https://doi.org/10.1542/peds.10.2.231" @default.
- W4206641275 hasPublicationYear "1952" @default.
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