### Question
How does the law define covered offense?


### Answer
Under *26 U.S.C. § 139F*, **covered offense** is defined as:

> any criminal offense under Federal or State law, and includes any criminal offense arising from the same course of conduct as that criminal offense

#### Citation:
  - *26 U.S.C. § 139F*
  - 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**

