combat zone
Defined in 2 places across 2 titles of the United States Code.
The term “combat zone” has the meaning given that term in section 112(c)(2) of the Internal Revenue Code of 1986.
Source
- 1999–present10 U.S.C. § 1580Armed Forces · Emergency essential employees: designation · in this section
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 (after June 24, 1950) engaged in combat.
Source
- 1994–201426 U.S.C. § 112Internal Revenue Code · Certain combat zone compensation of members of the Armed Forces · for purposes of this section
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.
Source
- 2014–present26 U.S.C. § 112Internal Revenue Code · Certain combat zone compensation of members of the Armed Forces · for purposes of this section