# Election To Take Disaster Loss Deduction for Preceding Year
> **IRS** · Final regulation and removal of temporary regulation. · Published 2019-10-16 · Effective 2019-10-11 · 84 FR 55245
## Document
- **Document number:** 2019-22376
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 55245
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/10/16/2019-22376/election-to-take-disaster-loss-deduction-for-preceding-year)
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