### Question
How is the term federally declared disaster defined?


### Answer
The term **federally declared disaster** is defined in *26 U.S.C. § 198A* as the following:

> given such term by section 165(h)(3)(C)(i).

#### Citation:
  - *26 U.S.C. § 198A*
  - 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**

