
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC213]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
        PART VII--ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
 
Sec. 213. Medical, dental, etc., expenses


(a) Allowance of deduction

    There shall be allowed as a deduction the expenses paid during the 
taxable year, not compensated for by insurance or otherwise, for medical 
care of the taxpayer, his spouse, or a dependent (as defined in section 
152), to the extent that such expenses exceed 7.5 percent of adjusted 
gross income.

(b) Limitation with respect to medicine and drugs

    An amount paid during the taxable year for medicine or a drug shall 
be taken into account under subsection (a) only if such medicine or drug 
is a prescribed drug or is insulin.

(c) Special rule for decedents

             (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) there is 
    filed--
            (A) a statement that such amount has not been allowed as a 
        deduction under section 2053, and
            (B) a waiver of the right to have such amount allowed at any 
        time as a deduction under section 2053.

(d) 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,
            (B) for transportation primarily for and essential to 
        medical care referred to in subparagraph (A),
            (C) for qualified long-term care services (as defined in 
        section 7702B(c)), or
            (D) for insurance (including amounts paid as premiums under 
        part B of title XVIII of the Social Security Act, relating to 
        supplementary medical insurance for the aged) covering medical 
        care referred to in subparagraphs (A) and (B) or for any 
        qualified long-term care insurance contract (as defined in 
        section 7702B(b)).

    In the case of a qualified long-term care insurance contract (as 
    defined in section 7702B(b)), only eligible long-term care premiums 
    (as defined in paragraph (10)) shall be taken into account under 
    subparagraph (D).
        (2) Amounts paid for certain lodging away from home treated as 
    paid for medical care.--Amounts paid for lodging (not lavish or 
    extravagant under the circumstances) while away from home primarily 
    for and essential to medical care referred to in paragraph (1)(A) 
    shall be treated as amounts paid for medical care if--
            (A) the medical care referred to in paragraph (1)(A) is 
        provided by a physician in a licensed hospital (or in a medical 
        care facility which is related to, or the equivalent of, a 
        licensed hospital), and
            (B) there is no significant element of personal pleasure, 
        recreation, or vacation in the travel away from home.

    The amount taken into account under the preceding sentence shall not 
    exceed $50 for each night for each individual.
        (3) Prescribed drug.--The term ``prescribed drug'' means a drug 
    or biological which requires a prescription of a physician for its 
    use by an individual.
        (4) Physician.--The term ``physician'' has the meaning given to 
    such term by section 1861(r) of the Social Security Act (42 U.S.C. 
    1395x(r)).
        (5) Special rule in the case of child of divorced parents, 
    etc.--Any child to whom section 152(e) applies shall be treated as a 
    dependent of both parents for purposes of this section.
        (6) In the case of an insurance contract under which amounts are 
    payable for other than medical care referred to in subparagraphs 
    (A), (B), and (C) of paragraph (1)--
            (A) no amount shall be treated as paid for insurance to 
        which paragraph (1)(D) applies unless the charge for such 
        insurance is either separately stated in the contract, or 
        furnished to the policyholder by the insurance company in a 
        separate statement,
            (B) the amount taken into account as the amount paid for 
        such insurance shall not exceed such charge, and
            (C) no amount shall be treated as paid for such insurance if 
        the amount specified in the contract (or furnished to the 
        policyholder by the insurance company in a separate statement) 
        as the charge for such insurance is unreasonably large in 
        relation to the total charges under the contract.

        (7) Subject to the limitations of paragraph (6), premiums paid 
    during the taxable year by a taxpayer before he attains the age of 
    65 for insurance covering medical care (within the meaning of 
    subparagraphs (A), (B), and (C) of paragraph (1)) for the taxpayer, 
    his spouse, or a dependent after the taxpayer attains the age of 65 
    shall be treated as expenses paid during the taxable year for 
    insurance which constitutes medical care if premiums for such 
    insurance are payable (on a level payment basis) under the contract 
    for a period of 10 years or more or until the year in which the 
    taxpayer attains the age of 65 (but in no case for a period of less 
    than 5 years).
        (8) 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).
        (9) Cosmetic surgery.--
            (A) In general.--The term ``medical care'' does not include 
        cosmetic surgery or other similar procedures, unless the surgery 
        or procedure is necessary to ameliorate a deformity arising 
        from, or directly related to, a congenital abnormality, a 
        personal injury resulting from an accident or trauma, or 
        disfiguring disease.
            (B) Cosmetic surgery defined.--For purposes of this 
        paragraph, the term ``cosmetic surgery'' means any procedure 
        which is directed at improving the patient's appearance and does 
        not meaningfully promote the proper function of the body or 
        prevent or treat illness or disease.

        (10) Eligible long-term care premiums.--
            (A) In general.--For purposes of this section, the term 
        ``eligible long-term care premiums'' means the amount paid 
        during a taxable year for any qualified long-term care insurance 
        contract (as defined in section 7702B(b)) covering an 
        individual, to the extent such amount does not exceed the 
        limitation determined under the following table:

    In the case of an individual
      with an attained age before the                     The limitation
      close of the taxable year of:                             is:     
              40 or less........................                $  200  
              More than 40 but not more than 50.                   375  
              More than 50 but not more than 60.                   750  
              More than 60 but not more than 70.                 2,000  
              More than 70......................                2,500  .

            (B) Indexing.--
                (i) In general.--In the case of any taxable year 
            beginning in a calendar year after 1997, each dollar amount 
            contained in subparagraph (A) shall be increased by the 
            medical care cost adjustment of such amount for such 
            calendar year. If any increase determined under the 
            preceding sentence is not a multiple of $10, such increase 
            shall be rounded to the nearest multiple of $10.
                (ii) Medical care cost adjustment.--For purposes of 
            clause (i), the medical care cost adjustment for any 
            calendar year is the percentage (if any) by which--
                    (I) the medical care component of the Consumer Price 
                Index (as defined in section 1(f)(5)) for August of the 
                preceding calendar year, exceeds
                    (II) such component for August of 1996.

          The Secretary shall, in consultation with the Secretary of 
            Health and Human Services, prescribe an adjustment which the 
            Secretary determines is more appropriate for purposes of 
            this paragraph than the adjustment described in the 
            preceding sentence, and the adjustment so prescribed shall 
            apply in lieu of the adjustment described in the preceding 
            sentence.

        (11) Certain payments to relatives treated as not paid for 
    medical care.--An amount paid for a qualified long-term care service 
    (as defined in section 7702B(c)) provided to an individual shall be 
    treated as not paid for medical care if such service is provided--
            (A) by the spouse of the individual or by a relative 
        (directly or through a partnership, corporation, or other 
        entity) unless the service is provided by a licensed 
        professional with respect to such service, or
            (B) by a corporation or partnership which is related (within 
        the meaning of section 267(b) or 707(b)) to the individual.

    For purposes of this paragraph, the term ``relative'' means an 
    individual bearing a relationship to the individual which is 
    described in any of paragraphs (1) through (8) of section 152(a). 
    This paragraph shall not apply for purposes of section 105(b) with 
    respect to reimbursements through insurance.

(e) Exclusion of amounts allowed for care of certain dependents

    Any expense allowed as a credit under section 21 shall not be 
treated as an expense paid for medical care.

(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 85-866, title I, 
Secs. 16, 17(a), (b), Sept. 2, 1958, 72 Stat. 1613, 1614; Pub. L. 86-
470, Sec. 3(a), May 14, 1960, 74 Stat. 133; Pub. L. 87-863, Sec. 1(a), 
(b), Oct. 23, 1962, 76 Stat. 1141; Pub. L. 88-272, title II, 
Sec. 211(a), Feb. 26, 1964, 78 Stat. 49; Pub. L. 89-97, title I, 
Sec. 106(a)-(d)(1), July 30, 1965, 79 Stat. 336, 337; Pub. L. 94-455, 
title V, Sec. 504(c)(1), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 
90 Stat. 1565, 1834; Pub. L. 97-248, title II, Sec. 202(a)-(b)(3)(B), 
Sept. 3, 1982, 96 Stat. 421; Pub. L. 98-369, div. A, title IV, 
Secs. 423(b)(1), (3), 474(r)(9), 482(a), (b)(1), title VII, Sec. 711(b), 
July 18, 1984, 98 Stat. 800, 841, 847, 848, 943; Pub. L. 99-514, title 
I, Sec. 133, Oct. 22, 1986, 100 Stat. 2116; Pub. L. 101-508, title XI, 
Secs. 11111(d)(1), 11342(a), Nov. 5, 1990, 104 Stat. 1388-412, 1388-471; 
Pub. L. 103-66, title XIII, Sec. 13131(d)(3), Aug. 10, 1993, 107 Stat. 
435; Pub. L. 104-191, title III, Sec. 322(a)-(b)(2)(A), (C), (3), (4), 
Aug. 21, 1996, 110 Stat. 2060-2062.)

Adjustment of Long-Term Care Premium Limitation for Tax Years Beginning 
                                 in 2001

        For adjustment of limitation of amount of eligible long-term 
    care premiums includible in term ``medical care'' under subsection 
    (d) of this section for tax years beginning in 2001, see section 
    3.10 of Revenue Procedure 2001-13, set out as a note under section 1 
    of this title.

                       References In Text

    The Social Security Act, referred to in subsec. (d)(1)(D), is act 
Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Part B of title XVIII 
of the Social Security Act is classified generally to part B (Sec. 1395j 
et seq.) of subchapter XVIII of chapter 7 of Title 42, The Public Health 
and Welfare. For complete classification of this Act to the Code, see 
section 1305 of Title 42 and Tables.


                               Amendments

    1996--Subsec. (d)(1). Pub. L. 104-191, Sec. 322(b)(2)(A), inserted 
concluding provisions ``In the case of a qualified long-term care 
insurance contract (as defined in section 7702B(b)), only eligible long-
term care premiums (as defined in paragraph (10)) shall be taken into 
account under subparagraph (D).''
    Subsec. (d)(1)(B). Pub. L. 104-191, Sec. 322(a), struck out ``or'' 
at end.
    Subsec. (d)(1)(C). Pub. L. 104-191, Sec. 322(a), added subpar. (C). 
Former subpar. (C) redesignated (D).
    Subsec. (d)(1)(D). Pub. L. 104-191, Sec. 322(b)(1), inserted before 
period ``or for any qualified long-term care insurance contract (as 
defined in section 7702B(b))''.
    Pub. L. 104-191, Sec. 322(a), redesignated subpar. (C) as (D).
    Subsec. (d)(6). Pub. L. 104-191, Sec. 322(b)(3)(A), substituted 
``subparagraphs (A), (B), and (C)'' for ``subparagraphs (A) and (B)'' in 
introductory provisions.
    Subsec. (d)(6)(A). Pub. L. 104-191, Sec. 322(b)(3)(B), substituted 
``paragraph (1)(D)'' for ``paragraph (1)(C)''.
    Subsec. (d)(7). Pub. L. 104-191, Sec. 322(b)(4), substituted 
``subparagraphs (A), (B), and (C)'' for ``subparagraphs (A) and (B)''.
    Subsec. (d)(10), (11). Pub. L. 104-191, Sec. 322(b)(2)(C), added 
pars. (10) and (11).
    1993--Subsec. (f). Pub. L. 103-66 struck out heading and text of 
subsec. (f). Text read as follows: ``The amount otherwise taken into 
account under subsection (a) as expenses paid for medical care shall be 
reduced by the amount (if any) of the health insurance credit allowable 
to the taxpayer for the taxable year under section 32.''
    1990--Subsec. (d)(9). Pub. L. 101-508, Sec. 11342(a), added par. 
(9).
    Subsec. (f). Pub. L. 101-508, Sec. 11111(d)(1), added subsec. (f).
    1986--Subsec. (a). Pub. L. 99-514 substituted ``7.5 percent'' for 
``5 percent''.
    1984--Subsec. (d)(2), (3). Pub. L. 98-369, Sec. 482(a), added par. 
(2) and redesignated former par. (2) as (3). Former par. (3) 
redesignated (4).
    Subsec. (d)(4). Pub. L. 98-369, Sec. 482(a), redesignated par. (3) 
as (4). Former par. (4), as added by Pub. L. 98-369, Sec. 423(b)(1), 
redesignated (5).
    Pub. L. 98-369, Sec. 423(b)(1), added par. (4). Former par. (4) 
redesignated (5).
    Subsec. (d)(5). Pub. L. 98-369, Sec. 482(a), redesignated par. (4) 
as (5). Former par. (5) redesignated (6).
    Pub. L. 98-369, Sec. 423(b)(1), redesignated former par. (4) as (5). 
Former par. (5) redesignated (6).
    Pub. L. 98-369, Sec. 711(b), substituted ``paragraph (4)'' for 
``paragraph (2)''.
    Subsec. (d)(6). Pub. L. 98-369, Sec. 482(a), redesignated par. (5) 
as (6). Former par. (6) redesignated (7).
    Pub. L. 98-369, Sec. 423(b)(1), (3), redesignated former par. (5) as 
(6) and substituted therein ``limitations of paragraph (5)'' for 
``limitations of paragraph (4)''. Former par. (6) redesignated (7).
    Subsec. (d)(7). Pub. L. 98-369, Sec. 482(a), (b)(1), redesignated 
par. (6) as (7) and substituted therein ``paragraph (6)'' for 
``paragraph (5)''. Former par. (7) redesignated (8).
    Pub. L. 98-369, Sec. 423(b)(1), redesignated former par. (6) as (7).
    Subsec. (d)(8). Pub. L. 98-369, Sec. 482(a), redesignated par. (7) 
as (8).
    Subsec. (e). Pub. L. 98-369, Sec. 474(r)(9), substituted ``section 
21'' for ``section 44A''.
    1982--Subsec. (a). Pub. L. 97-248, Sec. 202(a), substituted 
provisions that there shall be allowed as a deduction the expenses paid 
during the taxable year, not compensated for by insurance or otherwise, 
for medical care of the taxpayer, his spouse, or a dependent (as defined 
in section 152), to the extent that such expenses exceed 5 percent of 
adjusted gross income, for provision allowing as deductions the amount 
by which the amount of the expenses paid during the taxable year 
(reduced by any amount deductible under paragraph (2)) for medical care 
of the taxpayer, his spouse, and dependents (as defined in section 152) 
exceeded 3 percent of the adjusted gross income, and an amount (not in 
excess of $150) equal to one-half of the expenses paid during the 
taxable year for insurance which constituted medical care for the 
taxpayer, his spouse, and dependents.
    Subsec. (b). Pub. L. 97-248, Sec. 202(b)(1), amended subsec. (b) 
generally, substituting provision that an amount paid during the taxable 
year for medicine or a drug shall be taken into account under subsec. 
(a) only if such medicine or drug is a prescribed drug or is insulin for 
former provision that amounts paid during the taxable year for medicine 
and drugs which (but for this subsection) would have been taken into 
account in computing the deduction under subsec. (a) would be taken into 
account only to the extent that the aggregate of such amounts exceeded 1 
percent of the adjusted gross income.
    Subsec. (c). Pub. L. 97-248, Sec. 202(b)(3)(B), redesignated subsec. 
(d) as (c). Former subsec. (c) was repealed by Pub. L. 89-97.
    Subsec. (d). Pub. L. 97-248, Sec. 202(b)(2), (3)(A), (B), 
redesignated subsec. (e) as (d), added pars. (2) and (3), and 
redesignated former pars. (2), (3), and (4) as (4), (5), and (6), 
respectively. Former subsec. (d) redesignated (c).
    Subsecs. (e), (f). Pub. L. 97-248, Sec. 202(b)(3)(B), redesignated 
subsecs. (e) and (f) as (d) and (e), respectively.
    1976--Subsec. (d)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck 
out ``or his delegate'' after ``Secretary''.
    Subsec. (f). Pub. L. 94-455, Sec. 504(c)(1), substituted ``a credit 
under section 44A'' for ``a deduction under section 214'' after 
``allowed as''.
    1965--Subsec. (a). Pub. L. 89-97, Sec. 106(a), amended subsec. (a) 
generally. Prior to amendment, subsec. (a) read as follows: ``There 
shall be allowed as a deduction the following amounts of the expenses 
paid during the taxable year, not compensated for by insurance or 
otherwise, for medical care of the taxpayer, his spouse, or a dependent 
(as defined in section 152):
        ``(1) If neither the taxpayer nor his spouse has attained the 
    age of 65 before the close of the taxable year--
            ``(A) the amount of such expenses for the care of any 
        dependent who--
                ``(i) is the mother or father of the taxpayer or of his 
            spouse, and
                ``(ii) has attained the age of 65 before the close of 
            the taxable year, and
            ``(B) the amount by which such expenses for the care of the 
        taxpayer, his spouse, and such dependents (other than any 
        dependent described in subparagraph (A)) exceed 3 percent of the 
        adjusted gross income.
        ``(2) If either the taxpayer or his spouse has attained the age 
    of 65 before the close of the taxable year--
            ``(A) the amount of such expenses for the care of the 
        taxpayer and his spouse.
            ``(B) the amount of such expenses for the care of any 
        dependent described in paragraph (1)(A), and
            ``(C) the amount by which such expenses for the care of such 
        dependents (other than any dependent described in paragraph 
        (1)(A)) exceed 3 percent of the adjusted gross income.''
    Subsec. (b). Pub. L. 89-97, Sec. 106(b), struck out second sentence 
which read: ``The preceding sentence shall not apply to amounts paid for 
the care of--
        ``(1) the taxpayer and his spouse, if either of them has 
    attained the age of 65 before the close of the taxable year, or
        ``(2) any dependent described in subsection (a)(1)(A).''
    Subsec. (c). Pub. L. 89-97, Sec. 106(d)(1), struck out subsec. (c) 
relating to maximum limitations on medical and dental expenses under 
this section.
    Subsec. (e). Pub. L. 89-97, Sec. 106(c), struck out from par. (1)(A) 
``including amounts paid for accident or health insurance'' after 
``function of the body'', added pars. (1)(C), (2), and (3), and 
renumbered former par. (2) as (4).
    Subsec. (g). Pub. L. 89-97, Sec. 106(d)(1), struck out provisions 
relating to maximum limitation if taxpayer or spouse has attained age 65 
and is disabled, special rule, amounts taken into account, meaning of 
disabled, and determination of status.
    1964--Subsec. (b). Pub. L. 88-272 excluded persons attaining age 65 
before the close of the taxable year from the limitation, whether they 
are the taxpayer and his spouse, or the mother or father of the taxpayer 
and his spouse.
    1962--Subsec. (c). Pub. L. 87-863, Sec. 1(a), substituted ``$5,000'' 
for ``$2,500'', ``$10,000'' for ``$5,000'', and ``$20,000'' for 
``$10,000''.
    Subsec. (g). Pub. L. 87-863, Sec. 1(b), substituted ``$20,000'' for 
``$15,000'' in three places, and ``$40,000'' for ``$30,000''.
    1960--Subsec. (a). Pub. L. 86-470 authorized a taxpayer to deduct 
medical care expenses for dependent parents of the taxpayer or his 
spouse who have attained the age of 65 before the close of the taxable 
year without applying the three percent limitation.
    1958--Subsec. (c). Pub. L. 85-866, Sec. 17(b), substituted ``Except 
as provided in subsection (g), the'' for ``The''.
    Subsec. (d)(2)(A). Pub. L. 85-866, Sec. 16, struck out ``claimed 
or'' before ``allowed''.
    Subsec. (g). Pub. L. 85-866, Sec. 17(A), added subsec. (g).


                    Effective Date of 1996 Amendment

    Amendment by Pub. L. 104-191 applicable to taxable years beginning 
after Dec. 31, 1996, see section 322(c) of Pub. L. 104-191, set out as a 
note under section 162 of this title.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 applicable to taxable years beginning 
after Dec. 31, 1993, see section 13131(e) of Pub. L. 103-66, set out as 
a note under section 32 of this title.


                    Effective Date of 1990 Amendment

    Amendment by section 11111(d)(1) of Pub. L. 101-508 applicable to 
taxable years beginning after Dec. 31, 1990, see section 11111(f) of 
Pub. L. 101-508, set out as a note under section 32 of this title.
    Section 11342(b) of Pub. L. 101-508 provided that: ``The amendment 
made by this section [amending this section] shall apply to taxable 
years beginning after December 31, 1990.''


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-514 applicable to taxable years beginning 
after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a 
note under section 1 of this title.


                    Effective Date of 1984 Amendment

    Amendment by section 423(b) of Pub. L. 98-369 applicable to taxable 
years beginning after Dec. 31, 1984, see section 423(d) of Pub. L. 98-
369, set out as a note under section 2 of this title.
    Amendment by section 474(r)(9) of Pub. L. 98-369 applicable to 
taxable years beginning after Dec. 31, 1983, and to carrybacks from such 
years, see section 475(a) of Pub. L. 98-369, set out as a note under 
section 21 of this title.
    Section 482(c) of Pub. L. 98-369 provided that: ``The amendments 
made by this section [amending this section and section 152 of this 
title] shall apply to taxable years beginning after December 31, 1983.''
    Amendment by section 711(b) of Pub. L. 98-369 effective as if 
included in the provision of the Tax Equity and Fiscal Responsibility 
Act of 1982, Pub. L. 97-248, to which such amendment relates, see 
section 715 of Pub. L. 98-369, set out as a note under section 31 of 
this title.


                    Effective Date of 1982 Amendment

    Section 202(c) of Pub. L. 97-248 provided that:
    ``(1) Subsection (a).--The amendment made by subsection (a) 
[amending this section] shall apply to taxable years beginning after 
December 31, 1982.
    ``(2) Subsection (b).--The amendments made by subsection (b) 
[amending this section and section 105 of this title] shall apply to 
taxable years beginning after December 31, 1983.''


                    Effective Date of 1976 Amendment

    Amendment by section 504(c)(1) of Pub. L. 94-455 applicable to 
taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 
94-455, set out as a note under section 3 of this title.


                    Effective Date of 1965 Amendment

    Section 106(e) of Pub. L. 89-97 provided that: ``The amendments made 
by this section [amending this section and sections 72, 79, 401, and 405 
of this title] shall apply to taxable years beginning after December 31, 
1966.''


                    Effective Date of 1964 Amendment

    Section 211(b) of Pub. L. 88-272 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to taxable years 
beginning after December 31, 1963.''


                    Effective Date of 1962 Amendment

    Section 1(c) of Pub. L. 87-863 provided that: ``The amendments made 
by subsections (a) and (b) [amending this section] shall apply only with 
respect to taxable years beginning after December 31, 1961.''


                    Effective Date of 1960 Amendment

    Section 3(b) of Pub. L. 86-470 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to taxable years 
beginning after December 31, 1959.''


                    Effective Date of 1958 Amendment

    Amendment by section 16 of Pub. L. 85-866 applicable to taxable 
years beginning after Dec. 31, 1953, and ending after Aug. 16, 1954, see 
section 1(c)(1) of Pub. L. 85-866, set out as a note under section 165 
of this title.
    Section 17(c) of Pub. L. 85-866 provided that: ``The amendments made 
by subsections (a) and (b) [amending this section] shall apply only with 
respect to taxable years beginning after December 31, 1957.''

                  Section Referred to in Other Sections

    This section is referred to in sections 56, 67, 68, 72, 104, 105, 
152, 162, 220, 419A, 501, 2503, 4980B, 7702B, 9832 of this title; title 
29 section 1167.
