terroristic or military action
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “terroristic or military action” means—
(A) any terroristic activity which a preponderance of the evidence indicates was directed against the United States or any of its allies, and
(B) any military action involving the Armed Forces of the United States and resulting from violence or aggression against the United States or any of its allies (or threat thereof).
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 paragraph (1), the term "terroristic or military action" means—
(A) any terroristic activity which a preponderance of the evidence indicates was directed against the United States or any of its allies, and
(B) any military action involving the Armed Forces of the United States and resulting from violence or aggression against the United States or any of its allies (or threat thereof).
For purposes of the preceding sentence, the term "military action" does not include training exercises.
Source
- 1994–201526 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