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Internal Revenue Code of 1986

The main body of federal tax laws in the United States, established in 1986 and frequently updated.

Gross income

All income from whatever source derived, unless specifically excluded by law. It's the total income before any deductions or exemptions.

Combat zone exclusion

A provision in tax law that allows military members to exclude certain pay earned while serving in a designated combat zone from their taxable income.

Overseas deployment

A temporary assignment for military personnel to an area outside the United States, its territories, and possessions, often for specific missions or operations.

Permanent change of station (PCS)

An official military order that moves a service member and often their family to a new duty location, typically for an extended period, which can be within the U.S. or overseas.

Taxable year

The annual period used for calculating income tax. For most individuals, this is the calendar year (January 1 to December 31).