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TREAS/IRS RIN: 1545-BP44 Publication ID: Fall 2019 
Title: ● Election to Take Disaster Loss Deduction for Preceding Year 

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.

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:
Action Source Description Date
Final  Judicial    10/11/2019 
Action Date FR Cite
NPRM  10/14/2016  81 FR 71025   
NPRM Comment Period End  01/12/2017 
Final Action  11/00/2019 
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20002
Phone:202 317-4848
Fax:855 576-2336