disability income
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 22 — in this section
For purposes of this subparagraph, the term “disability income” means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability.