(IRC SECTION 213)

-Air conditioning used for alleviating illness
-Ambulance hire
-Artificial limbs and teeth
-”Autoette” not primarily to provide
  transportation
-Automobile modifications
-Birth control pills & devices
-Braille books & magazines
-Crutches
-Elastic hose, medically prescribed
-Eye glasses
-Fees - see right column
-Food & beverages (special)
  for specific ailments
-Halfway house residency
-Health spa in home
-Hearing devices
-Hospital bills
-Iron lung, (Including operating cost)
-Laetrile, when prescribed by doctor
-Lifetime care at medical facility
-Medical supplies
-Membership in cooperative health assoc.
-Nurses expenses and board
-Nursing care
-Obstetrical expense
-Operations & related treatments
-Over the Counter Drugs
-Oxygen equipment
-Rental of medical or healing equipment
-Retirement home fees
-Sanitarium or rest home
-Seeing-eye dog & hearing assisting cat
-Special education
-Special television for the deaf
-Support or corrective devices
 (including special mattress and board for   arthritis)
-Swimming pool
-Telephone for deaf
-Therapy treatments
-Transportation expense relative to illness
  (including doctor's office)
-Tuition (Special Education,
  Blindness, Dyslexia, Deafness, etc.)
-Vasectomy
-Weight loss programs
-X-Rays

This list is compiled from paragraph 7003,
CCH Federal Tax Guide Reports

Form: ful-06

Reimbursed Fees:

Abortion
Acupuncture
Anesthetist
Birth control pills
Blood donor (expense)
Chiropodist
Chiropractor
Christian Science practitioners
Clinic
Dentist & Orthodontist
Diagnosis
Diathermy
Doctor
Examination, physical
Eye examination
Gynecologist
Healing services
Hospital
Laboratory
Laser Eye Surgery
Lip reading lessons for the deaf
Medical information plan
Midwife
Nurse
Obstetrician
Oculist
Operation
Ophthalmologist
Optician
Optometrist
Oral surgery
Osteopath
Pediatrician
Physician
Physiotherapist
Plastic surgery (not cosmetic)
Podiatrist
Practical Nurse
Psychiatrist
Psychoanalyst
Psychologist
Psychopatist
Sanitarium
Sex therapist
Specialist
Surgeon
Therapy
Vasectomy
Weight loss problem