California § 24347.4 - Section 165(i) of the Internal Revenue Code, relating to disaster losses, is modi
Full text of California Public Contract Code - PCC § 24347.4 — Section 165(i) of the Internal Revenue Code, relating to disaster losses, is modi, with citation guidance and answers to common questions.
§ 24347.4. Section 165(i) of the Internal Revenue Code, relating to disaster losses, is modi
(a) Section 165(i) of the Internal Revenue Code, relating to disaster losses, is modified to additionally provide that an appraisal for the purpose of obtaining a loan of federal funds or a loan guarantee from the federal government as a result of a presidentially declared disaster (as defined by Section 1033(h)(3) of the Internal Revenue Code) may be used to establish the amount of any loss described in Section 165(i)(1) or (2) of the Internal Revenue Code to the extent provided in regulations or other guidance of the Secretary of the Treasury under Section 165(i)(4) of the Internal Revenue Code (as added by Section 912 of Public Law 105-34). (b) This section shall apply on and after August 5, 1997.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 24347.4
What does Public Contract Code - PCC § 24347.4 cover?
Section 24347.4 ("Section 165(i) of the Internal Revenue Code, relating to disaster losses, is modi") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 24347.4?
A common citation format is "Public Contract Code - PCC § 24347.4" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 24347.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.