### Question
What is the definition of disaster loss deduction?


### Answer
The definition of **disaster loss deduction** is as follows in *26 U.S.C. § 63*:

> the net disaster loss (as defined in section 165(h)(3)(B))

#### Citation:
  - *26 U.S.C. § 63*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

