Handicapped Person

Handicapped Person means:
a person who has a physical or mental disability (including, but not limited to, blindness or deafness) that constitutes or results in a functional limitation to employment, or who has any physical or mental impairment that substantially limits one or more major life activities. Former IRC (check if this IRC provision is current here) § 190(b)(3).

See also other Tax Terms and Definitions in U.S.A.

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