### Question
What does foreign expropriation loss mean?


### Answer
**Foreign expropriation loss** has the following meaning in *26 U.S.C. § 1351*:

> any loss sustained by reason of the expropriation, intervention, seizure, or similar taking of property by the government of any foreign country, any political subdivision thereof, or any agency or instrumentality of the foregoing

#### Citation:
  - *26 U.S.C. § 1351*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Q-Readjustment of Tax Between Years and Special Limitations > PART VII-RECOVERIES OF FOREIGN EXPROPRIATION LOSSES**

