<section id="cyql-0000001"><p>[Added by <a href="/lr/resolve/td-9789/d0c0" id="cyql-0000030" title="t.d. 9789">T.D. 9789</a>, 81 FR 70938-70940, Oct. 14, 2016. Removed by <a href="/lr/resolve/td-9878/2b176" id="cyql-0000032" title="T.D. 9878">T.D. 9878</a>, 84 FR 55245-55246, Oct. 16, 2019.]</p> </section>

<p>Sec. 1.165-11T Election to take disaster loss deduction for preceding year (temporary). [Removed]</p>

Sec. 1.165-11T Election to take disaster loss deduction for preceding year (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqrs"><b>section 165</b></a></p> </div>