casualty loss

For tax purposes, the total or partial destruction of an asset resulting from an unexpected or unusual event, such as an automobile accident or a tornado. [Cases: Internal Revenue 3416; Taxation 1039.]

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词条贡献者

译者晓晨，毕业于世界顶级翻译学院，擅长翻译各种与反垄断咨询与合规相关的法律文件。