Military - Combat Zone Designation
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**Please Note: The information below has not been verified for the 2014 tax year as the latest version of Pub. 3 has not yet been released by the IRS.**

Per IRS Publication 3 Armed Forces’ Tax Guide, page 9:

Combat Zone

A combat zone is any area the President of the United States designates by Executive Order as an area in which the U.S. Armed Forces are engaging or have engaged in combat. An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order.