disaster area

(3) Disaster area For purposes of this subsection, the term “disaster area” has the meaning given such term under subparagraph (B) of section 165(i)(5) with respect to a Federally declared disaster (as defined in subparagraph (A) of such section).

Source

26 USC § 7508A(d)(3)


Scoping language

For purposes of this subsection
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