### Question
What does cosmetic surgery mean?


### Answer
**Cosmetic surgery** has the following meaning in *26 U.S.C. § 213*:

> 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

#### Citation:
  - *26 U.S.C. § 213*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

