Supplementary Provisions, Article 7Transitional Measures Concerning the Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses

The provisions of Article 206, paragraphs (1) and (2) (Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses) of the New Order apply to the expenditures prescribed in those provisions made on or after January 1, 1981, and the provisions then in force continue to govern the expenditures prescribed in Article 206, paragraph (1) of the Former Order made before that date.