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7805-1 Rev. Rul. 2003-12 ISSUES 1 Are grants individuals receive under a state s program to pay or reimburse certain reasonable and necessary medical temporary housing or transportation expenses they incur as a result of a flood includible in gross income pay or reimburse certain medical temporary housing or transportation expenses they incur as a result of a flood includible in gross income 3 Are grants employees receive under an employer s prog.

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