War Loss Recoveries
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1331-1 Recoveries in respect of war losses.
- § 1.1332-1 Inclusion in gross income of war loss recoveries.
- § 1.1333-1 Tax adjustment measured by prior benefits.
- § 1.1334-1 Restoration of value of investments.
- § 1.1335-1 Elective method; time and manner of making election and effect thereof.
- § 1.1336-1 Basis of recovered property.
- § 1.1337-1 Determination of tax benefits from allowable deductions.
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