cosmetic surgery
Defined in 1 place of the United States Code.
Cosmetic surgery defined.—For purposes of this paragraph, the term "cosmetic surgery" means any procedure which is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.
Source
- 1996–202226 U.S.C. § 213Internal Revenue Code · Medical, dental, etc., expenses · for purposes of this section
For purposes of this paragraph, the term “cosmetic surgery” means any procedure which is directed at improving the patient’s appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.
Source
- 1994–present26 U.S.C. § 213Internal Revenue Code · Medical, dental, etc., expenses · for purposes of this section