federal_register: 2016-24664

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-24664 Election To Take Disaster Loss Deduction for Preceding Year Rule This document contains final and temporary regulations relating to the election to accelerate the timing of a loss sustained by a taxpayer attributable to a federally declared disaster. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 150992-13) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. 2016-10-14 2016 10 https://www.federalregister.gov/documents/2016/10/14/2016-24664/election-to-take-disaster-loss-deduction-for-preceding-year https://www.govinfo.gov/content/pkg/FR-2016-10-14/pdf/2016-24664.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final and temporary regulations relating to the election to accelerate the timing of a loss sustained by a taxpayer attributable to a federally declared disaster. The text of the temporary regulations also serves as the text of...  

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