### Question
How is the term combat zone defined?


### Answer
The term **combat zone** is defined in *26 U.S.C. § 112* as the following:

> any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat

#### Citation:
  - *26 U.S.C. § 112*
  - 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**

