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This may be the "timber block" (even if only a portion of it is definitely damaged) if you retain the timber tax information (account) collectively for the block. It's important that you've got information to support your casualty loss deduction. But the loss valuation must also be appraised for the entire tract or block, which may cost more. Generally, the associated fee or the measure of your invest-ment in the property you own is the property’s basis. The adjusted basis for the casualty loss goal is $9,000, not simply $2,seven hundred ($9,000 / a thousand MBF x 300 MBF). Because of the difficult restrictions on the casualty loss calculation, if the timber basis is low or zero, there may be little or no deductions. Personal-use property casualty loss rules mentioned earlier apply in calculating the deductions from the lack of landscape timber and/or residence. Timber or landscape trees destroyed by the hurricane, fire, earthquake, ice, hail, tornado, and different storms are "casualty losses" that will allow the property owners to take a deduction on their federal income tax returns. The term "Federally declared disaster" means any disaster subsequently determined by the President of the United States to warrant help by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act

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