disaster loss

A casualty loss sustained in a geographic area that the President designates as a disaster area.

• It may be treated as having occurred during the previous tax year so that a victim may receive immediate tax benefits.

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词条贡献者

译者筠怡，毕业于法国顶尖的高级翻译学院，擅长翻译各种与产品责任与集体侵权诉讼相关的法律文件。