Blindness Law and Legal Definition

Pursuant to 26 USCS § 63 (f) (4) [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 1. Normal Taxes and Surtaxes; Subchapter B. Computation of Taxable Income; Part I. Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.], the term blindness means “an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.”