terminally ill individual
Defined in 1 place of the United States Code.
The term “terminally ill individual” means an individual who has been certified by a physician as having an illness or physical condition which can reasonably be expected to result in death in 24 months or less after the date of the certification.
Source
- 1996–present26 U.S.C. § 101Internal Revenue Code · Certain death benefits · for purposes of this section