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


### Answer
The term **disaster area** is defined in *26 U.S.C. § 7508A* as follows -

> given such term under subparagraph (B) of section 165(i)(5) with respect to a Federally declared disaster (as defined in subparagraph (A) of such section).

#### Citation:
  - *26 U.S.C. § 7508A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

