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Treasury Regulations · 26 CFR Part 1

War Loss Recoveries (§§ 1.1331-1 to 1.1337-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1331-1 Recoveries in respect of war losses.
  2. § 1.1332-1 Inclusion in gross income of war loss recoveries.
  3. § 1.1333-1 Tax adjustment measured by prior benefits.
  4. § 1.1334-1 Restoration of value of investments.
  5. § 1.1335-1 Elective method; time and manner of making election and effect thereof.
  6. § 1.1336-1 Basis of recovered property.
  7. § 1.1337-1 Determination of tax benefits from allowable deductions.