specified terrorist victim
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “specified terrorist victim” means any decedent—
(A) who dies as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on April 19, 1995, or September 11, 2001, or
(B) who dies as a result of illness incurred as a result of an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002.
Source
- 2013–present26 U.S.C. § 692Internal Revenue Code · Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death · for purposes of this section
For purposes of this subsection, the term "specified terrorist victim" means any decedent—
(A) who dies as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on April 19, 1995, or September 11, 2001, or
(B) who dies as a result of illness incurred as a result of an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002.
Such term shall not include any individual identified by the Attorney General to have been a participant or conspirator in any such attack or a representative of such an individual.
Source
- 2001–201526 U.S.C. § 692Internal Revenue Code · Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death · for purposes of this section