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TREAS/IRS RIN: 1545-BJ73 Publication ID: Fall 2010 
Title: ●Medical and Dental Expenses 
Abstract: These proposed regulations clarify on deduction for medical and dental expenses under section 213 of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 213    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2011    
Additional Information: REG-131552-08 Drafting attorney: Amy S. Wei (202) 622-7900 Reviewing attorney: Thomas D. Moffitt (202) 622-7900 Treasury attorney: Jeanne Ross (202) 622-0999 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amy S. Wei
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4531,
Washington, DC 20224
Phone:202 317-7011
Fax:855 576-2336
Email: amy.s.wei@irscounsel.treas.gov