personal casualty loss
Defined in 1 place of the United States Code.
The term “personal casualty loss” means any loss described in subsection (c)(3). For purposes of paragraph (2), the amount of any personal casualty loss shall be determined after the application of paragraph (1).
Source
- 1994–present26 U.S.C. § 165Internal Revenue Code · Losses · in this section
The term “personal casualty loss” means any loss described in subsection (c)(3). For purposes of paragraphs (2) and (3), the amount of any personal casualty loss shall be determined after the application of paragraph (1).
Source
- 2008–201426 U.S.C. § 165Internal Revenue Code · Losses · in this section