...Likewise, losses sustained during the taxable year of property not connected with the trade or business arising from fires, storms, shipwreck, or other casualty,...if not compensated for by insurance or otherwise, are deductible. If personal property such as jewelry, automobiles, etc., are stolen or destroyed by...

...case of a nonresident alien Individual only property within the United States) if arising from flres, storms, shipwreck, or other casualty, or from theft,...if not compensated for by insurance or otherwise; * * *. Under date of November 8, 1920, A received a letter from the Income Tax Unit holding that section...

...(f ) Losses sustained during the income year, of property not connected with thetrade or business, if arising from fires, storms, shipwreck or other casualty, or from, theft, and not compensated for by insurance or otherwise j (g) Debts ascertained to be worthless and charged off...

...(f) Losses sustained during the income year, of property not connected with the trade or business, if arising from fires, storms, shipwreck or other casualty, or from theft, and not compensated for by insurance or otherwise; in the income year, if the amount has previously been...

...(f) Losses sustained during the income year, of property not connected with the trade or business, if arising from fires, storms, shipwreck or other casualty, or from theft, and not compensated for by insurance or otherwise; (g) Debts ascertained to be worthless and charged off...

...property not connected with the trade or business (but in the case of a nonresident alien individual oply property within the United States) if arising from...if not compensated for by insurance or otherwise. Losses allowed under paragraphs (4), (5), and (6) of this subdivision shall be deducted as of the taxable...

...business (but in the case of 111 a nonresident alien individual only property within the United lie States) if arising from fires, storms, shipwreck,...if not compensated for by insurance or otherwise. Losses allowed under paragraphs (4), (5), and iis (6) of this subdivision shall be deducted as of the...

...taxable year ending before March 3, 1924 (if claim therefor was made at the time of Act of 1918. (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise; (7) Debts ascertained to be worthless and charged off within the taxable year; (8) A reasonable allowance...

...substantially identical property, then only a proportionate part of the loss shall be disallowed; (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise. Losses allowed under paragraphs (4), (5), and (6) of this subdivision shall be deducted as of the taxable...

...substantially identical property, then only a proportionate part of the loss shall be disallowed ; (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise. The basis for determining the amount of the deduction under this paragraph, or paragraph (4) or (5),...