qualified Hurricane Wilma individual

(D)The term “qualified Hurricane Wilma individual” means any individual whose principal place of abode on, was located— (i)in the Wilma GO Zone, or (ii)in the Hurricane Wilma disaster area (but outside the Wilma GO Zone) and such individual was displaced from such principal place of abode by reason of Hurricane Wilma.

Source

26 USC § 1400S(d)(2)(D)


Scoping language

None: Default is title Scope
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