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Jim discovers that his residence has extensive termite damage. May he take a deduction for the damage to his residence? because the current position of

Jim discovers that his residence has extensive termite damage. May he take a deduction for the damage to his residence? because the current position of is that termite damage deductible as a casualty loss. Generally, qualify as casualties. In addition, from 2018 through 2025, personal casualty losses are

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