Relief for Service in Combat Zone and for Presidentially Declared Disaster
other · IRS · Rule · Published 2000-12-15 · Effective 1999-12-30 · 65 FR 78409
Document
Document number
00-31500
Federal Register citation
65 FR 78409
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-12-15
Effective date
1999-12-30
Treasury docket
TD 8911
Abstract
This document contains final regulations relating to the postponement of certain tax-related deadlines due either to service in a combat zone or a Presidentially declared disaster. The regulations reflect changes to the law made by the Taxpayer Relief Act of 1997. The regulations affect taxpayers serving in a combat zone and taxpayers affected by a Presidentially declared disaster.