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Keywords: decline
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Journal Articles
Can a Casualty Loss Be Deducted in the Absence of Physical Damage?
Available to Purchase
The ATA Journal of Legal Tax Research (2018) 16 (2): 65–74.
Published: 01 September 2018
... the casualty shall generally be ascertained by competent appraisal. This appraisal must recognize the effects of any general market decline affecting undamaged as well as damaged property which may occur simultaneously with the casualty, in order that any deduction under this section shall be limited...
