1545-BM03 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Election in Respect of Losses Attributable to a Disaster (Temporary)

This project involves the issuance of temporary and proposed regulations amending existing section 1.165-11. This relates to the election to accelerate the timing of a loss sustained by taxpayer attributable to a federally declared disaster.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Final Rule Stage Undetermined No 26 CFR 1 26 USC 7805 26 USC 165(i) No Interim Final Rule 03/00/2015 REG-150999-13 (Temp) Drafting attorney: Daniel Cassano 202-317-7011 Reviewing attorneys: Norman Rotuno 202-317-7011 Brenda Wilson 202-317-7002 CC:ITA No No None No No No 1545-BM02 Related to Daniel Cassano Attorney 1545 Internal Revenue Service IRS 202 317-4848 855 576-2336 daniel.a.cassano@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20002