Blindness

Blindness means:
to qualify for the blindness standard deduction (or to receive benefits under the Social Security disability program), vision that cannot be corrected to better than 20/200 in the better eye, or a visual field of 20 degrees or less, even with corrective lenses. Vision is determined as of the last day of the taxable year, or as of the date of death (in the case of a deceased taxpayer). Former IRC (check if this IRC provision is current here) §63(0(4).

See Inheritance Tax and Inheritance Tax.