### Question
How is the "combat-related injury" defined?


### Answer
The term **combat-related injury** is defined in *26 U.S.C. § 104* as follows -

> 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**

