a. What is the definition of cosmetic surgery under the Internal Revenue Code? b. Is the cost of cosmetic surgery deductible as a medical expense? Explain. a. 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 curing, mitigating, treating, or preventing a skin disease. B. related to a medical treatment. C. that is directed at improving the patient's appearance and does not moaningfully promote the proper function of the body or prevent or treat illness or disease. D. that is directed at improving the patient's appearance and does meaningfully promote the proper function of the body or prevent or treat iliness or disease. b. Is the cost of cosmetic surgery deductible as a medical expense? Explain. A. The cost of cosmetic surgery is deductible only when the cost of the surgery exceeds the insurance reimbursement. B. Yes, the cost of cosmetic surgery is deductible as a medical expense, as the procedures are performed by a medical practitioner. C. In general, the cost of cosmetic surgery is not deductible unless it is necessary to ameliorate a deformity arising from or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. D. No, the cost of cosmetic surgery is not deductible as a medical expense under no circumstance because the cosmetic surgery is not necessary