qualified Hurricane Wilma individual
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1400Q — for purposes of this title
The term “qualified Hurricane Wilma individual” means an individual (other than a qualified Hurricane Katrina individual or a qualified Hurricane Rita individual) whose principal place of abode on October 23, 2005, is located in the Hurricane Wilma disaster area and who has sustained an economic loss by reason of Hurricane Wilma.
26 U.S.C. § 1400S — in this section
The term “qualified Hurricane Wilma individual” means any individual whose principal place of abode on October 23, 2005, was located—
(i) in the Wilma GO Zone, or
(ii) in the Hurricane Wilma disaster area (but outside the Wilma GO Zone) and such individual was displaced from such principal place of abode by reason of Hurricane Wilma.