### Question
What does disaster loss deduction mean?


### Answer
**Disaster loss deduction** has the following meaning 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.**

