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RK |
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Although there is no revenue ruling concerning the deductibility of laser eye surgery, the IRS did issue a letter ruling (9625049) addressing whether radial keratotomy (RK)--a predecessor of laser eye surgery--was deductible under section 213. Implants would serve as a less permanent alternative to corrective surgical techniques such as radial keratotomy or photorefractive keratectomy. Hundreds of thousands of Americans have sought radial keratotomy, in which surgeons slice the cornea with a knife, or surgery with a laser that shaves the cornea to flatten it. |
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