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TREAS/IRS RIN: 1545-BM02 Publication ID: Fall 2016 
Title: Election in Respect of Losses Attributable to a Disaster 

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.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 165(i)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-150992-13 (NPRM) Drafting attorney: Daniel Cassano (202) 317-7011 Reviewing attorneys: Norman Rotunno (202) 317-7011 and Brinton Warren (202) 317-7002 Treasury attorney: CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM03 
Agency Contact:
Daniel Cassano
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20002
Phone:202 317-4848
Fax:855 576-2336