Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals
other · IRS · Rule · Published 2006-12-12 · Effective 2006-12-11 · 71 FR 74467
Document
Document number
E6-21031
Federal Register citation
71 FR 74467
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2006-12-12
Effective date
2006-12-11
Treasury docket
TD 9301
Abstract
This document contains temporary regulations relating to the reduction in taxable income under section 302 of the Katrina Emergency Tax Relief Act of 2005. The regulations affect taxpayers who provide housing in their principal residences to individuals displaced by Hurricane Katrina. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.