{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s165/h/3/B","label":"personal casualty loss","definition":"The term “personal casualty loss” means any loss described in subsection (c)(3). For purposes of paragraph (2), the amount of any personal casualty loss shall be determined after the application of paragraph (1).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}