disaster loss
disaster loss 〈美〉灾害损失；灾难损失 如果意外事件发生在美国总统确认的灾区，那么此种损失称为disaster loss。这时，损失被认为是发生在实际发生的纳税年度的上一个纳税年度，这样便可以向受灾者提供直接的税收优惠。 (→casualty loss)
disaster loss
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.