### Question
How is the term terrorist incident, threat, or activity defined?


### Answer
The term **terrorist incident, threat, or activity** is defined in *26 U.S.C. § 6103* as the following:

> an incident, threat, or activity involving an act of domestic terrorism (as defined in section 2331(5) of title 18, United States Code) or international terrorism (as defined in section 2331(1) of such title)

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

