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" Except in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year... "
Litigation Services Handbook: The Role of the Financial Expert - 87. lappuse
autors: Roman L. Weil, Peter B. Frank, Christian W. Hughes, Michael J. Wagner - 2007 - 1200 lapas
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Statistics of Income for ...

1954 - 766 lapas
...acquired by bequest, devise, or inherit* anee (but the income derived therefrom is taxable) ; (б) Except in the case of amounts attributable to (and...not in excess of) deductions allowed under section 23 (x) in any prior taxable year, amounts received through accident or health insurance or under workmen's...
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Statistics of Income for ...

1953 - 1028 lapas
...bequest, devis*, or inheritance (but the income derived therefrom is taxable) ; (*) Except in the caso of amounts attributable to (and not In excess of) deductions allowed under section 28 (x) in any prior taxable year, amount* received through accident or health. mnurance or under workmen's...
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
...corporations, see section 242 of this title. § 104. Compensation for injuries or sickness, (a) In general. Except in the case of amounts attributable to (and...prior taxable year, gross income does not include — (1) amounts received under workmen's compensation acts as compensation for personal injuries or...
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United States Code, 3. sējums

United States - 1953 - 1744 lapas
...is wholly exempt from the taxes imposed by this chapter; (5) Compensation for injuries or sickness. ! 23 (x) In any prior taxable year, amounts received through accident or health insurance or under workmen's...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...Debt Act of 1942 became effective March 28, 1942.] (5) COMPENSATION FOR INJURIES OR SICKNESS.- — Except in the case of amounts attributable to (and...not in excess of) deductions allowed under section 23 (x) in any prior taxable year, amounts received, through accident or health insurance or under workmen's...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...Debt Act of 1942 became effective March 28, 1942.] (5) COMPENSATION FOR INJURIES OR SICKNESS.. — Except in the case of amounts attributable to (and...not in excess of) deductions allowed under section 23 (x) in any prior taxable year, amounts received, through accident or health insurance or under workmen's...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...Public Debt Act of 1942 became effective March 28, 1942.] (5) COMPENSATION FOR INJURIES OR SICKNESS. — Except in the case of amounts attributable to (and...not in excess of) deductions allowed under section 23 (x) in any prior taxable year, amounts received, through accident or health insurance or under workmen's...
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Fiscal Affairs of the District of Columbia, 1948-49: Hearings Before the ...

United States. Congress. Senate. Committee on the District of Columbia, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1948 - 456 lapas
...shall be exempt from taxation under this chapter — (5) Compensation for injuries or sickness — Except in the case of amounts attributable to (and...not in excess of) deductions allowed under section 23 (x) in any prior taxable year, amounts received, through accident or health insurance or under workmen's...
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Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1948 - 1440 lapas
...from taxation under this chapter — (5) Compensation for injuries or sickness — Except in the cane of amounts attributable to (and not in excess of) deductions allowed under section 23 (x) in any prior taxable year, amounts received, through accident or health insurance or under workmen's...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1618 lapas
...gross Income of the employee, or (2) are paid by the employer. (b) Amounts expended for medical care. Except in the case of amounts attributable to (and...prior taxable year, gross Income does not Include amounts referred to in subsection (a) if such amounts arepaid, directly or indirectly, to the taxpayer...
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