disaster area

(5) Federally declared disasters For purposes of this subsection— (A) In general The term “Federally declared disaster” means any disaster subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (B) Disaster area The term “disaster area” means the area so determined to warrant such assistance.


26 USC § 165(i)(5)

Scoping language

For purposes of this subsection
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