# Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action
> **IRS** · Final regulation. · Published 2009-01-15 · Effective 2009-01-15 · 74 FR 2370
## Document
- **Document number:** E9-767
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 2370
- **CFR reference:** 26 CFR 301
- **Publication date:** 2009-01-15
- **Effective date:** 2009-01-15
- **Treasury docket:** TD 9443
## Abstract

This document contains final regulations 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. The regulations affect taxpayers serving in a combat zone and taxpayers affected by a federally declared disaster.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/01/15/E9-767/postponement-of-certain-tax-related-deadlines-by-reason-of-a-federally-declared-disaster-or)
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