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NO DEDUCTION FOR DRASTIC ASSET REDUCTION SURGERY

January 23, 2006

An IRS Chief Counsel's Office memo reported today by Tax Analysts studies the $64 question:

Whether the taxpayer's costs for male-to-female gender reassignment surgery (and related medications, treatments, and transportation) paid during Year 6 may be deducted as medical expenses under I.R.C. § 213.

Conclusion? The IRS isn't going to stick its, er, neck out on this one:

Without an unequivocal expression of Congressional intent that expenses of this type qualify under section 213, allowing the medical expense deduction is not justified in this case.

Showing once again that a deduction isn't always deductible.

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