significant fire
Defined in 1 place of the United States Code.
For purposes of this section, the term “significant fire” means any fire with respect to which assistance is provided under section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
Source
- 2021–present26 U.S.C. § 7508AInternal Revenue Code · Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions · for purposes of this section