§ 165(h)(6)(C)(i)

qualified disaster-related personal casualty losses

UNDECIDED

0 of 2 settled

  1. 1

    § 165(h)(6)(C)(i)

    ALL OF
    “losses described in subsection (c)(3) (determined after application of paragraph (1))” needs Step 2 deductible personal casualty loss UNDECIDED
    “which arise in a qualified disaster area on or after the first day of the incident period of the qualified disaster to which such area relates”
    “which are attributable to such disaster”
  2. 2

    § 165(c)(3)

    deductible personal casualty loss

    ALL OF
    “In the case of an individual, the deduction under subsection (a) shall be limited to—” Enclosing § 165(c)
    Research 1

    Cases: Dewees v. Commissioner, 870 F.2d 21 (1st Cir. 1989)

    NOT“except as provided in subsection (h),” Opening words
    “losses of property not connected with a trade or business or a transaction entered into for profit”
    “such losses arise from fire, storm, shipwreck, or other casualty, or from theft”