3503 Combat-Related Iniury. The term "combat-related injury" as defined in 26 U.S.C.
104(b)(3) includes four separate categories. It means personal injury or sickness:
a. incurred as a direct result of armed conflict,
b. Incurred while engaged in extra hazardous service, or
c. Incurred under conditions simulating war; or
d. Caused by an instrumentality of war.
3507 Caused By An Instrumentality Of War. For income taxation purpose only, incurrence
during a period of war is not required. A favorable determination is made if the disability was
incurred during any period of service as a result of such diverse causes as wounds caused by a
military weapon, accidents involving a military combat vehicle, injury, or sickness caused by
fumes, gases, or explosion of military ordnance, vehicles, or material. However, there must be a
direct causal relationship between the instrumentality of war and the disability. For example, an
injury resulting from a service member falling on the deck of a ship while participating in a sports
activity would not normally be considered an injury caused by an instrumentality of war (the ship)
since the sports activity and not the ship caused the fall. The exception occurs if the operation of
the ship caused the fall.
104(b)(3) includes four separate categories. It means personal injury or sickness:
a. incurred as a direct result of armed conflict,
b. Incurred while engaged in extra hazardous service, or
c. Incurred under conditions simulating war; or
d. Caused by an instrumentality of war.
3507 Caused By An Instrumentality Of War. For income taxation purpose only, incurrence
during a period of war is not required. A favorable determination is made if the disability was
incurred during any period of service as a result of such diverse causes as wounds caused by a
military weapon, accidents involving a military combat vehicle, injury, or sickness caused by
fumes, gases, or explosion of military ordnance, vehicles, or material. However, there must be a
direct causal relationship between the instrumentality of war and the disability. For example, an
injury resulting from a service member falling on the deck of a ship while participating in a sports
activity would not normally be considered an injury caused by an instrumentality of war (the ship)
since the sports activity and not the ship caused the fall. The exception occurs if the operation of
the ship caused the fall.