Research ReportCRS In FocusVersion 4
IF12574
The Nonbusiness Casualty Loss Deduction
Published Jul 24, 2025Updated Jul 25, 2025
Full report
What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.
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