Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 213.—Medical, Dental, etc., Expenses
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides inflation adjustments to the limitation on the amount of eligible long-term care premiums includible in the term “medical care” for taxable years beginning in 2006. See Rev. Proc. 2005-70, page 979.
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