Rev. Rul. 73-603

Rev. Rul. 73-201, 1973-1 C.B. 140, concludes that expenditures made by taxpayers for legally performed vasectomies or abortions at the taxpayers' own request are deemed to be for the purposes of affecting a structure or function of the body and, therefore, are amounts paid for medical care as defined in section 213(e) of the Internal Revenue Code of 1954 and section 1.213-1(e)(1)(ii) of the Income Tax Regulations. However, the Revenue Ruling does not discuss the tax treatment of amounts paid by a woman for an operation to render her incapable of having children.

Held, a taxpayer's expenditures for an operation legally performed upon her at her own request to render her incapable of having children are deemed to be for the purpose of affecting a structure or function of the body and, therefore, are amounts paid for medical care as defined in section 213(e) of the Code and section 1.213-1(e)(1)(ii) of the regulations. Such amounts are deductible by the taxpayer as a medical expense within the limitations of section 213.

Rev. Rul. 73-201 is hereby clarified.