Federally 1 declared disaster
Defined in 1 place of the United States Code.
The term “Federally 1 declared disaster” means any disaster subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
Source
- 2014–present26 U.S.C. § 165Internal Revenue Code · Losses · in this title