### Question
Can you define what specified terrorist victim means?


### Answer
**Specified terrorist victim** is defined as the following in *26 U.S.C. § 692*:

> any decedent—


(A) who dies as a result of wounds or injury incurred as a result of the terrorist attacks against the United States on April 19, 1995, or September 11, 2001, or


(B) who dies as a result of illness incurred as a result of an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002

#### Citation:
  - *26 U.S.C. § 692*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART II-INCOME IN RESPECT OF DECEDENTS**

