Subjgrp 15. War Loss Recoveries

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