combat zone
Defined in 1 dictionary — U.S. Code
United States Code
10 U.S.C. § 1580 — in this section
The term “combat zone” has the meaning given that term in section 112(c)(2) of the Internal Revenue Code of 1986.
26 U.S.C. § 112 — for purposes of this section (2 versions over time)
The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat.