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Advisorama
There are no exceptions to the rule that everybody likes to be an exception to the rule.
Anatomy of a Disaster under the IRC
This link is to an article I wrote that might be very useful for victims of the wildfires. I wrote the article after the Cedar wildfires in October 2003. Your readers might have to register on SSRN but it is free and the article provides countless examples of relevant and critical tax issues.
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=795865