Irs section 165 c July 8, 2019 16 32 64 128 Irs section 165 c )( 2 Irs section code 165 Irs code section 165 hardship withdrawal Irs code section 165 casualty loss Irs code section 165(g) Irs casualty deduction code section 165 Section 165(i) Section 165(i)(5)(a) of the code