26 CFR Topic
War Loss Recoveries
June 25, 2020
§
1.1333-1
Tax adjustment measured by prior benefits
§
1.1331-1
Recoveries in respect of war losses
§
1.1332-1
Inclusion in gross income of war loss recoveries
§
1.1334-1
Restoration of value of investments
§
1.1335-1
Elective method; time and manner of making election and effect thereof
§
1.1336-1
Basis of recovered property
§
1.1337-1
Determination of tax benefits from allowable deductions