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- Title
IRS Inconsistencies: Section 213 and the Deductibility of Assisted Reproductive Technology.
- Authors
Packard, Natalie
- Abstract
The article comments on the inconsistencies of the U.S. Internal Revenue Service (IRS) in its application of Section 213 of the Internal Revenue Code pertaining to medical expense deductibility of assisted reproductive technology (ART) qualified as medical care. Topics discussed are application of the definition of medical care to reproductive treatment and ARTs, inconsistent interpretation of medical are and infertility, and effects of IRS application of ART deductibility to taxpayers.
- Subjects
INCOME tax deductions for medical expenses; HUMAN reproductive technology; MEDICAL care; INFERTILITY; MEDICAL care costs; UNITED States. Internal Revenue Code; UNITED States. Internal Revenue Service
- Publication
Arizona State Law Journal, 2022, Vol 54, Issue 4, p1421
- ISSN
0164-4297
- Publication type
Article