...with a trade or business; and (3) lossess of property not connected with a trade or business, if such losses arise from fire, storm, shipwreck, or other casualty, or from theft. A loss described in this paragraph shall be allowed only to the extent that the amount of loss to such...

...with a trade or business; and (3) Losses of property not connected with a trade or business, If such losses arise from fire, storm, shipwreck, or other casualty, or from theft. A loss described In this paragraph shall be allowed only to the extent that the amount of loss to such...

...business and any capital asset held for more than 6 months and held for the production of income, which losses arise from fire, storm, shipwreck, or other casualty, or from theft, and which are not compensated for by insurance in any amount, are not losses to which section 1231(a)...

...with a trade or business; and (3) Losses of property not connected with a trade or business, if such losses arise from fire, storm, shipwreck, or other casualty, or from theft. A loss described in this paragraph shall be allowed only to the extent that the amount of loss to such...

...with a trade or business; and (3) Losses of property not connected with a trade or business, if such losses arise from fire, storm, shipwreck, or other casualty, or from theft. A loss described in this paragraph shall be allowed only to the extent that the amount of loss to such...

...with a trade or business, and (3) losses of property not connected with a trade or business if such losses arise from fire, storm, shipwreck, or other casualty ? or from theft. Under section 641 (b) of the Code, the same limitation applies to losses of an estate or trust. Losses sustained...

...to deductions allowable for losses sustained after December 31, 1950, in respect of property, if the losses arise from fire, storm, shipwreck, or other casualty, or from theft. Retroactivity Sec. 122 (d) (5). IRC, fuyra, amended by Sec. 344 (a), RA of 1951, by adding last sentence....

...entered into for profit, and (3) losses of property not connected with a trade or business, if such losses arise from fire, storm, shipwreck, or other casualty, or from theft. Section 1231 of the Code provides, in part, that if the recognized gains on sales or exchanges of property...

...allowed by section 25 (b) and to deductions allowable for losses sustained in respect of property if the losses arise from fire, storm, shipwreck, or other casualty, or from theft. (1) Change of marital status. — A "change of marital status" shall be deemed to have occurred when...

...with a trade or business; and (3) loses of property not connected with a trade or business, if such losses arise from fire, storm, shipwreck, or other casualty, or from theft. Section 1.165-l(d) (1) of the Income Tax Regulations provides that a loss shall be allowed as a deduction...