### Question
How is the "federally declared disaster" defined?


### Answer
The term **federally declared disaster** is defined in *26 U.S.C. § 143* as follows -

> given such term by section 165(h)(3)(C)(i).

#### Citation:
  - *26 U.S.C. § 143*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

