federal_register: 2016-24674

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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
2016-24674 Election To Take Disaster Loss Deduction for Preceding Year Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 165(i) of the Internal Revenue Code (Code) relating to the election to take a disaster loss in the preceding year. The text of those temporary regulations also serves as the text of these proposed regulations. This document also invites comments from the public regarding these proposed regulations. 2016-10-14 2016 10 https://www.federalregister.gov/documents/2016/10/14/2016-24674/election-to-take-disaster-loss-deduction-for-preceding-year https://www.govinfo.gov/content/pkg/FR-2016-10-14/pdf/2016-24674.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 165(i) of the Internal Revenue Code (Code) relating to the election to take a disaster loss in the preceding year. The...  

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