{
  "id": "EXC_SECURITY_RECOVERY_TAX_BENEFIT_RULE",
  "name": "Expropriated Security Recovery Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Domestic corporations recovering value in securities previously declared worthless due to foreign government expropriation where the original loss provided no tax reduction.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Reduces the amount of income recognized upon the recovery of value in an expropriated security by any portion of the original loss that did not result in a tax benefit.",
  "irc_reference": "IRC §80(b)",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}