Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

essential to medical care (as defined in § 213(d)(1)(A)) is an amount paid for medical care if (A) the medical care is provided by a physician in a licensed hospital or a related or equivalent facility, and (B) there is no significant element of personal pleasure, recreation, or vacation in the travel away from home.

Meal expenses are not deductible as expenses for medical care unless they are provided at a hospital or similar institution at which the taxpayer, the taxpayer’s spouse, or dependent is receiving medical care. Section 1.213-1(e)(1)(iv) and (v).

Section 262 provides that, except as otherwise expressly provided by the Code, no deduction is allowed for personal, living, or family expenses.

In Rev. Rul. 58-533, 1958-2 C.B. 108, the parents of a child who lives away from home at a psychiatric center incur transportation costs to visit the child at regular intervals on the advice of the child’s doctors and as an essential part of the child’s therapy. The ruling holds that the transportation costs are primarily for and essential to medical care and are deductible under § 213.

By contrast, Rev. Rul. 76-79, 1976-1 C.B. 70, holds that a deduction under § 213 is not allowed for transportation costs incurred by an individual to take a cruise (upon the recommendation of a physician) on which a group of doctors provide both instructional seminars relating to the individual’s medical condition and certain medical services. The seminars are for the preservation of the individual’s general health only and the medical services are available in the individual’s home town. The ruling holds that the transportation costs are not primarily for and essential to medical care.

In the present case, A travels to the conference in City Y on the recommendation of C, the physician treating A ’s child B, to obtain medical information that may be useful in making decisions concerning B ’s treatment or in providing care to B . A spends the majority of A ’s time at the conference attending sessions that disseminate medical information concerning B ’s disease. While in City Y, A ’s social and recreational activities outside of the conference are secondary to A ’s attendance at the conference. Under these facts, the

Section 42.—Low-Income Housing Credit

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of May 2000. See Rev. Rul. 2000–23, page 964.

Section 213.—Medical, Dental, etc., Expenses

26 CFR 1.213-1: Medical, dental, etc., expenses. (Also § 262; 1.262-1.)

Medical expenses. Amounts paid by an individual for expenses of admission and transportation to a medical conference relating to the chronic disease of the individual’s dependent are deductible as medical expenses under section 213 of the Code (subject to the limitations of that section), if the costs are primarily for and essential to the medical care of the dependent. The cost of meals and lodging while attending the conference are not deductible as medical expenses under section 213.