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Keywords: value
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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
...Dan L. Schisler; Andrew M. Wasilick ABSTRACT When a casualty event (storm, fire, landslide, etc.) does not cause actual physical damage, can a casualty loss deduction be taken by a taxpayer for a permanent reduction in value? There are conflicting opinions by two federal circuit courts...
