qualified Hurricane Wilma individual
Defined in 2 places of the United States Code.
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.
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 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.
Source
- 2005–present26 U.S.C. § 1400SInternal Revenue Code · Additional tax relief provisions · in this section