federal_register: 2019-22376

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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
2019-22376 Election To Take Disaster Loss Deduction for Preceding Year Rule This document contains a final regulation relating to the election to accelerate the timing of a loss sustained by a taxpayer attributable to a federally declared disaster. Additionally, this document removes the temporary regulation. 2019-10-16 2019 10 https://www.federalregister.gov/documents/2019/10/16/2019-22376/election-to-take-disaster-loss-deduction-for-preceding-year https://www.govinfo.gov/content/pkg/FR-2019-10-16/pdf/2019-22376.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a final regulation relating to the election to accelerate the timing of a loss sustained by a taxpayer attributable to a federally declared disaster. Additionally, this document removes the temporary regulation.  

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