### Question
How is the "disaster area" defined?


### Answer
The term **disaster area** is defined in *26 U.S.C. § 165* as follows -

> the area so determined to warrant such assistance

#### Citation:
  - *26 U.S.C. § 165*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

