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Income Tax Regs. Expenses paid for transportation primarily for
and essential to the rendition of the medical care are expenses
paid for medical care, but the deductible amount does not include
the cost of meals and lodging while away from home receiving
medical treatment. Sec. 1.213-1(e)(1)(iv), Income Tax Regs.
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. Sec. 1.213-1(e)(1)(ii), Income Tax
Regs.
Capital expenditures are generally not deductible. Sec.
263; sec. 1.213-1(e)(1)(iii), Income Tax Regs. However, a
capital expenditure may qualify as a deductible medical expense
if it has as its primary purpose the medical care of the taxpayer
or his dependent. Sec. 1.213-1(e)(1)(iii), Income Tax Regs.
Expenditures made for the operation or maintenance of a capital
asset may be deductible as medical expenses if they have as their
primary purpose the medical care, as defined in section 1.213-
1(e)(1)(i) and (ii), Income Tax Regs., of the taxpayer or his
dependent. Sec. 1.213-1(e)(1)(iii), Income Tax Regs.
A taxpayer is generally required to keep sufficient records
to enable the Secretary to determine the taxpayer’s correct
income tax liability. Sec. 6001; sec. 1.6001-1(a), Income Tax
Regs. In addition, the taxpayer shall furnish the name and
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Last modified: May 25, 2011