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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-19 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance for representatives of certain military or civilian employees of the United States who die as a result of injuries incurred in a terrorist or military action. It provides guidance for having tax forgiven or for claiming refunds of tax under section 692(c) of the Internal Revenue Code, as amended by the Victims of Terrorism Tax Relief Act of 2001, Pub. L. No. 107–134. It also provides procedures by which the Secretary will determine whether a terrorist or military action has occurred.

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▸Contents — Internal Revenue Bulletin 2004-19
Internal Revenue Bulletin 2004-19

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