Assertion: casualty loss | /r/CapableOf | exceed personal casualty gains
Facets:
value: within the taxable year
type: TEMPORAL
Source sentences:
text: Such deductions are limited under 26 U.S.C. § 165(h)(2) to the amount personal casualty losses exceed personal casualty gains plus 10 percent of the adjusted gross income of the individual within the taxable year.