Election To Take Disaster Loss Deduction for Preceding Year
other · IRS · Rule · Published 2019-10-16 · Effective 2019-10-11 · 84 FR 55245
Document
Document number
2019-22376
Federal Register citation
84 FR 55245
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation and removal of temporary regulation.
Category
other
Sub-agency
IRS
Publication date
2019-10-16
Effective date
2019-10-11
Treasury docket
TD 9878
Abstract
This document contains a final regulation relating to the election to accelerate the timing of a loss sustained by a taxpayer attributable to a federally declared disaster. Additionally, this document removes the temporary regulation.