SECTION 3. SCOPE

.01 A determination under this revenue procedure that an act qualifies as a terrorist or military action within the meaning of section 692(c)(2) will apply with respect to the following provisions of the Code:

(1) section 104(a)(5) — which excludes from gross income amounts received by an individual as disability income attributable to injuries incurred as a direct result of a terrorist or military action;

(2) section 139(c) - which defines qualified disasters to include disasters which result from a terrorist or military action;

(3) section 692(c)(1) — which provides tax relief for certain military or civilian employees of the United States dying as a result of injuries incurred in a terrorist or military action; and

(4) section 7508A — which authorizes the Secretary to postpone certain deadlines by reason of Presidentially declared disasters or terrorist or military actions.