Full text and guidelines for the Victims of Terrorism Relief Act of 2001, IRC 5891 (STRUCTURED SETTLEMENT FACTORING TRANSACTIONS.)
Wisconsin Victims of Terrorism Relief Act of 2001
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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.
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 ...