Medical Expenses: Testing the Limits
Manage episode 155580396 series 1161335
Ed Zollars에서 제공하는 콘텐츠입니다. 에피소드, 그래픽, 팟캐스트 설명을 포함한 모든 팟캐스트 콘텐츠는 Ed Zollars 또는 해당 팟캐스트 플랫폼 파트너가 직접 업로드하고 제공합니다. 누군가가 귀하의 허락 없이 귀하의 저작물을 사용하고 있다고 생각되는 경우 여기에 설명된 절차를 따르실 수 있습니다 https://ko.player.fm/legal.
Medical expenses were the issue this week in the case of Magdalin v. Commissioner, TC Memo 2008-293. In this case the taxpayer had paid expenses for obtaining eggs and the services of a surrogate mother, and argued that these expenses should be treated as deductible medical expenses, pointing to the IRS's 2003 private letter ruling (PLR 200318017) that allowed a woman the expenses related to in vitro fertilizaiton, including expenses paid for an egg donor. The IRS (and the Tax Court) didn't find the situations to be comparable and denied the deduction--but it gives us a chance to look at the rules around §213.The materials are at http://www.edzollars.com/2008-12-28_Medical.pdf .The podcast is sponsored by Leimberg Information Services, located on the web at http://www.leimbergservices.com .
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