where there is a conflict between state rules and federal rules
That was decided in 1865.
What do you think about this for the purpose of applying the IRC Sec. 139?
I think a good place to start is by reading the Code Section 139. When it says,
"a disaster which is determined by an applicable Federal, State, or local authority (as determined by the Secretary) to warrant assistance from the Federal, State, or local government or agency or instrumentality thereof."
It means that it doesn't have to be a federally-declared disaster.
"for the purpose of Sec.139 Qualified Disaster Reimbursement Deduction,"
For which sort of funds and for which entity type under what conditions? You seem to be picking a code section, but what you have to address is some specific event, function, occurrence. You know that the covid-related funds all have specific handling instructions (for lack of better description).
Disaster "mitigation" for things like floods, is not the same as covid-related unemployment, for example. Or, specific business grants, for instance, are or are not taxable under covid conditions, and not under Sec 139 disaster conditions.
I feel like something is being treated as vague or undisclosed. Yet, details matter.
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