What is the definition of cosmetic surgery under the Internal Revenue Code? The Internal Revenue Code defines cosmetic surgery as any procedure A. that 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. B. that is directed at curing, mitigating, treating, or preventing a skin disease. C. that is directed at improving the patient’s appearance and does meaningfully promote the proper function of the body or prevent or treat illness or disease. D. related to a medical treatment.
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