### Question
How does NORMAL TAXES AND SURTAXES define personal casualty loss?


### Answer
Under *26 U.S.C. § 165*, **personal casualty loss** is defined as:

> any loss described in subsection (c)(3)

#### 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**

