| http://www.w3.org/ns/prov#value | - to deduct a casualty loss in the year preceding the year in which the loss actually occurs ??? ??? ??? This election is available to taxpayers who suffer losses attributable to a disaster that occurs in an area subsequently declared by the President of the United States as a disaster area ??? ??? ??? A bona fide debtor-creditor relationship mist exist between the taxpayer and some other person or
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