12/20/2002: IRS Describes Tax Treatment of Employer Payments to Employees Affected by Flood (PDF) (Internal Revenue Service)6 pages; Rev. Rul. 2003-12. Excerpt: "An area within state ST was affected by a flood that was a Presidentially declared disaster as defined in § 1033(h)(3) of the Internal Revenue Code.... Employer R makes grants to its employees who are affected by the flood ... The grants will pay or reimburse employees for medical, temporary housing, and transportation expenses they incur as a result of the flood that are not compensated for by insurance or otherwise."
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