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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 11— ESTATE TAX · Subchapter A— Estates of Citizens or Residents · § 2054

§ 2054. Losses

64 words·~1 min read·/usc/title-26/section-2054

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For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate losses incurred during the settlement of estates arising from fires, storms, shipwrecks, or other casualties, or from theft, when such losses are not compensated for by insurance or otherwise.
(Aug. 16, 1954, ch. 736, 68A Stat. 390.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 390
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§ 2054
Losses
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 390
Cites 2Cited by 0 across 0 sources
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