### Question
How does the law define disaster area?


### Answer
Under *26 U.S.C. § 168*, **disaster area** is defined as:

> given such term under section 165(h)(3)(C)(ii).

#### Citation:
  - *26 U.S.C. § 168*
  - 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**

