# Election To Take Disaster Loss Deduction for Preceding Year
> **IRS** · Final and temporary regulations. · Published 2016-10-14 · Effective 2016-10-13 · 81 FR 70938
## Document
- **Document number:** 2016-24664
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 70938
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/10/14/2016-24664/election-to-take-disaster-loss-deduction-for-preceding-year)
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