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Revenue Ruling 79-174

1979–1 C.B. 99. (1979)

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Revenue Ruling 79-174

Internal Revenue Service
1979–1 C.B. 99. (1979)

Facts

A taxpayer owned a residential lot of land that contained 40 pine trees with ornamental value. The originally healthy trees were attacked by southern pine beetles. The mass attack, which was unprecedented in the taxpayer’s locale, killed all 40 trees within 10 days. The Internal Revenue Service issued a revenue ruling to clarify whether the loss of the trees’ value was deductible as a casualty loss under § 165(c) of the Internal Revenue Code.

Rule of Law

Issue

Holding and Reasoning ()

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