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Farmer's Tax Guide›2025 Returns›11. Casualties, Thefts, and Condemnations

! tributed to a major disaster declared by

2025 Publ 225 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION the President under section 401 of the

Stafford Act and therefore would not be a de- ductible loss.

If you have personal casualty losses

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▸Contents — 2025 Publ 225 (PDF)

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