medical care

(A)The term “medical care” does not include cosmetic surgery or other similar procedures, unless the surgery or procedure 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 disfiguring disease.

Source

26 USC § 213(d)(9)(A)


Scoping language

For purposes of this section
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