Disabled

Description and Definition of Disabled

A person is permanently and totally disabled if both of the following apply:

he or she cannot engage in any substantial gainful activity because of a physical or mental condition; and a physician determines that the condition has lasted or can be expected to last continuously for at least a year or can lead to death.

Disabled Issue

You may find information about Disabled in this Tax Platform of the American Encyclopedia of Law.

Resources

See Also

Further Reading

• Disabled in the West's Tax Law Dictionary
• Disabled in “A Dictionary of Taxation”