### Question
How does Computation of Taxable Income define combat-related injury?


### Answer
Under *26 U.S.C. § 104*, **combat-related injury** is defined as:

> personal injury or sickness—


(A) which is incurred—


(i) as a direct result of armed conflict,


(ii) while engaged in extrahazardous service, or


(iii) under conditions simulating war

#### Citation:
  - *26 U.S.C. § 104*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

