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  1. IRS Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans

    1. Flexible Spending Arrangements page 15
      https://www.irs.gov/pub/irs-pdf/p969.pdf

  2. IRS Publication 502: Medical and Dental Expenses

    1. Examples of eligible and ineligible medical expenses
      https://www.irs.gov/pub/irs-pdf/p502.pdf