| -
Advance payment for services to be rendered next
year |
| -
Athletic club membership |
| -
Automobile insurance premium allocable to medical
coverage |
| -
Boarding school fees |
| -
Bottled water |
| -
Commuting expenses of a disabled person |
| -
Cosmetic surgery and procedures |
| -
Cosmetics, hygiene products and similar items |
| -
Diaper service |
| - Domestic
help |
| -
Health programs offered by resort hotels, health
clubs, and gyms |
| -
Illegal operations and treatments |
| -
Illegally procured drugs |
| -
Maternity clothes |
| -
Premums for health insurance, other than COBRAs
|
| -
Scientology counseling |
| -
Social activities |
| -
Special foods or beverages |
| -
Specially designed car for the handicapped other
than an autoette or special equipment
|
| -
Swimming pool |
| -
Travel for general health improvement |
| -
Tuition and travel expenses for a problem child
to a particular school |
| -
Weight loss programs (subject
to change under new IRS guidelines)
|
