Internal Revenue Service October 16, 2019 – Federal Register Recent Federal Regulation Documents

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Election To Take Disaster Loss Deduction for Preceding Year

Document Number: 2019-22376

Type: Rule

Date: 2019-10-16

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2019/10/16/2019-22376.html