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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