Doctors and hospitals are straining to cope with the demand for this weight-loss procedure, recently popularized by U.S. TV weatherman Al Roker and pop singer Carnie Wilson.

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Surgery firm Inamed Aesthetics had six surgeons carrying out free consultations on topics ranging from breast implants and wrinkle treatments to a new procedure to help weight loss by inserting a saline-filled balloon inside the patient's stomach.

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Many fear loss of perks, and have resorted to a cumbersome appeals procedure.

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The investment loss deduction is calculated as follows, in accordance with IRS Bulletin 2009-14 and Revenue procedure 2009-20 (see Appendix A): the original investment plus income reported in prior years minus distributions received in prior years.

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