### Question
How does ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME define combat zone?


### Answer
Under *26 U.S.C. § 112*, **combat zone** is defined as:

> 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 (after June 24, 1950) 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**

