### Question
How does NORMAL TAXES AND SURTAXES define federally declared disaster?


### Answer
Under *26 U.S.C. § 143*, **federally declared disaster** is defined as:

> given such term by section 165(h)(3)(C)(i).[1](#143_1_target)



#### (D) Election; 

#### 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**

