qualified Hurricane Rita individual
Defined in 2 places of the United States Code.
The term “qualified Hurricane Rita individual” means an individual (other than a qualified Hurricane Katrina individual) whose principal place of abode on September 23, 2005, is located in the Hurricane Rita disaster area and who has sustained an economic loss by reason of Hurricane Rita.
Source
- 2005–present26 U.S.C. § 1400QInternal Revenue Code · Special rules for use of retirement funds · for purposes of this title
The term “qualified Hurricane Rita individual” means any individual (other than a qualified Hurricane Katrina individual) whose principal place of abode on September 23, 2005, was located—
(i) in the Rita GO Zone, or
(ii) in the Hurricane Rita disaster area (but outside the Rita GO Zone) and such individual was displaced from such principal place of abode by reason of Hurricane Rita.
Source
- 2005–present26 U.S.C. § 1400SInternal Revenue Code · Additional tax relief provisions · in this section