43-568. Income taxes of members of armed forces
upon death
If an individual dies while in active service as a member of the armed forces of the
United States, the following shall apply if such death occurred while serving in a combat
zone as determined under section 112 of the internal revenue code or in an area given the
same treatment as a combat zone for the purpose of section 112 of the internal revenue
code or is the result of wounds, disease, or injury incurred while serving in such
area. The tax imposed by this title shall not apply with respect to the taxable year in
which the date of death occurs, or with respect to any prior taxable year ending on or
after the first day the individual served in a combat zone or an area given the same
treatment as a combat zone.
|