Hurricane Katrina disaster area
Defined in 1 place of the United States Code.
The term “Hurricane Katrina disaster area” means an area with respect to which a major disaster has been declared by the President before September 14, 2005, under section 401 of such Act by reason of Hurricane Katrina.
Source
- 2005–present26 U.S.C. § 1400MInternal Revenue Code · Definitions · for purposes of this part