War Loss Recoveries

Sections

• 1.1331-1
  § 1.1331-1 Recoveries in respect of war losses.
• 1.1332-1
  § 1.1332-1 Inclusion in gross income of war loss recoveries.
• 1.1333-1
  § 1.1333-1 Tax adjustment measured by prior benefits.
• 1.1334-1
  § 1.1334-1 Restoration of value of investments.
• 1.1335-1
  § 1.1335-1 Elective method; time and manner of making election and effect thereof.
• 1.1336-1
  § 1.1336-1 Basis of recovered property.
• 1.1337-1
  § 1.1337-1 Determination of tax benefits from allowable deductions.