Statutory Text
26 U.S.C. § 2054 — Losses
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART IV - TAXABLE ESTATE Sec. 2054 - Losses From the U.S. Government Publishing Office, www.gpo.gov
§2054. Losses
For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate losses incurred during the settlement of estates arising from fires, storms, shipwrecks, or other casualties, or from theft, when such losses are not compensated for by insurance or otherwise.
(Aug. 16, 1954, ch. 736, 68A Stat. 390.)
Source: uscode.house.gov — public domain
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boisestandard.org
Citation
26 U.S.C. § 2054
Jurisdiction
Federal — United States
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The statutory text of 26 U.S.C. § 2054 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 11 — ESTATE TAX
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26 U.S.C. — public domain
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