Page:United States Statutes at Large Volume 68A.djvu/110

 70

INTERNAL REVENUE CODE OF 1954

(as defined in section 2(b)) or is married b u t files a separate return; or (2) $10,000, if the taxpayer files a joint return with his spouse under section 6013, or is the head of a household (as defined in section 1(b)(2)) or a surviving spouse (as defined in section 2(b)). (d) SPECIAL RULE FOR D E C E D E N T S. — (1) TREATMENT OF EXPENSES PAID AFTER DEATH.—For

purposes of subsection (a), expenses for the medical care of the taxpayer which are paid out of his estate during the 1-year period beginning with the day after the date of his death shall be treated as paid by the taxpayer at the time incurred. (2) LIMITATION.—Paragraph (1) shall not apply if the amount paid is allowable under section 2053 as a deduction in computing the taxable estate of the decedent, but this paragraph shall not apply if (within the time and in the manner and form prescribed by the Secretary or his delegate) there is filed— (A) a statement that such amount has not been claimed or allowed as a deduction under section 2053, and (B) a waiver of the right to have such amount allowed a t any time as a deduction under section 2053. (e) DEFINITIONS.—For purposes of this section— (1) 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 (including amounts paid for accident or health insurance), or (B) for transportation primarily for and essential to medical care referred to in subparagraph (A). (2) The determination of whether an individual is married at any time during the taxable year shall be made in accordance with the provisions of section 6013(d) (relating to determination of status as husband and wife). (f) EXCLUSION OF AMOUNTS ALLOWED FOR C A R E OF CERTAIN

DEPENDENTS.—Any expense allowed as a deduction under section 214 shall not be treated as an expense paid for medical care. SEC. 214. EXPENSES FOR CARE OF CERTAIN DEPENDENTS (a) GENERAL RULE. — The r e shall be allowed as a deduction

expenses paid during the taxable year by a taxpayer who is a woman or a widower for the care of one or more dependents (as defined in subsection (c)(1)), but only if such care is for the purpose of enabling the taxpayer to be gainfully employed. (b) LIMITATIONS.—

(1) IN GENERAL.—The deduction under subsection (a)— (A) shall not exceed $600 for any taxable year; and (B) shall not apply to any amount paid to an individual with respect to whom the taxpayer is allowed for his taxable year a deduction under section 151 (relating to deductions for personal exemptions). (2) WORKING WIVES.—In the case of a woman who is married, the deduction under subsection (a)—

§ 213(c)(1)

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