Section .2900 - Casualty and Theft Losses | Midpage

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North Carolina Administrative Code

§ 2900

Section .2900 - Casualty and Theft Losses

.2901General .2902Definitions .2903Some Deductible Losses .2904Some Nondeductible Losses .2905Who May Claim the Loss .2906When Deductible .2907Treatment on Return .2908Compensation .2909Amount of Loss .2910Real or Personal Property .2911Ornamental Plants .2912Appraisal and Proof of Loss .2913Reimbursement .2914Adjustment to Basis After Casualty .2915Disaster Losses