# Relief for Service in Combat Zone and for Presidentially Declared Disaster
> **IRS** · Final regulations. · Published 2000-12-15 · Effective 1999-12-30 · 65 FR 78409
## Document
- **Document number:** 00-31500
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 78409
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/12/15/00-31500/relief-for-service-in-combat-zone-and-for-presidentially-declared-disaster)
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