Full text and guidelines for the Victims of Terrorism Relief Act of 2001, IRC 5891 (STRUCTURED SETTLEMENT FACTORING TRANSACTIONS.)
Minnesota Victims of Terrorism Relief Act of 2001
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IRS Publication 3920 is clear that any amounts awarded and paid by the VCF are not income subject to taxes: ?Payments from the September 11th Victim Compensation Fund of 2001 are not included in income.?
2 IRC § 692(a) applies to ?any individual who dies while in active service as a member of the Armed Forces of the United States, if such death occurred while serving in a combat zone (as determined under section 112) or as a result of wounds, disease, or injury incurred while so serving.? Under IRC § 112(c)(2), the ...
An act to amend the Internal Revenue Code of 1986 to provide tax relief for victims of the terrorist attacks against the United States, and for other purposes.
PL 107-134 Victims of Terrorism Relief Act of 2001 (enacted 1/23/02) Provides tax relief for victims of terrorists attacks. Also under this law, victims owe no Federal income or payroll taxes for the year in which they died and the immediately preceding year.