Election To Take Disaster Loss Deduction for Preceding Year
other · IRS · Rule · Published 2016-10-14 · Effective 2016-10-13 · 81 FR 70938
Document
Document number
2016-24664
Federal Register citation
81 FR 70938
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2016-10-14
Effective date
2016-10-13
Treasury docket
TD 9789
Abstract
This document contains final and temporary regulations relating to the election to accelerate the timing of a loss sustained by a taxpayer attributable to a federally declared disaster. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 150992-13) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.