26 CFR § 1.165-11 - Election in respect of losses attributable to a disaster.

§ 1.165-11 Election in respect of losses attributable to a disaster.

(a) through (j) [Reserved]. For further guidance, see § 1.165-11T(a) through (j).

[T.D. 9789, 81 FR 70940, Oct. 14, 2016]