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TREAS/IRS | RIN: 1545-BP44 | Publication ID: Fall 2019 |
Title: ● Election to Take Disaster Loss Deduction for Preceding Year | |
Abstract:
This regulation provides rules associated with the election to accelerate the timing of a disaster loss pursuant to section 165(i) of the Internal Revenue Code. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Not subject to, not significant | |
CFR Citation: 26 CFR 1.165-11 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 165(i) |
Legal Deadline:
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Timetable:
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Additional Information: REG-150992-13 Drafter attorney: Daniel Cassano (202) 317-7011 Reviewer attorney: Norma Rotunno (202) 317-7003 Treasury attorney: Kimberly Koch (202) 622-0854 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: Merged with 1545-BM02, Related to 1545-BM03 | |
Agency Contact: Daniel Cassano Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20002 Phone:202 317-4848 Fax:855 576-2336 Email: daniel.a.cassano@irscounsel.treas.gov |