Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction

tax-irs · IRS · Rule · Published 2009-12-17 · Effective 2009-12-17 · 74 FR 66915

Document

Document number: E9-29977
Federal Register citation: 74 FR 66915
CFR reference: 26 CFR 301
Type: Rule
Action: Correction to final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2009-12-17
Effective date: 2009-12-17
Treasury docket: TD 9443

Abstract

This document contains a correction to final regulations (TD 9443) that were published in the Federal Register on Thursday, January 15, 2009 (74 FR 2370) relating to postponement of certain tax-related deadlines either due to service in a combat zone or due to a Federally declared disaster. The regulations reflect changes in the law made by the Victims of Terrorism Tax Relief Act of 2001, the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (TEAMTRA), and current IRS practice.

Source

Authoritative: Federal Register document
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