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Nondeductible Loss
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Publication 17 - Your Federal Income Tax (For Individuals) - Nonbusiness Casualty and Theft Losses
Nondeductible losses. A casualty loss is not deductible if the damage or destruction is caused by the following.
Publication 544 - Sales and other Dispositions of Assets - Sales and Exchanges Between Related Persons
Nondeductible Loss. A loss on the sale or exchange of property between related persons is not deductible....
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