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TREAS/IRS RIN: 1545-BM03 Publication ID: Spring 2019 
Title: Election in Respect of Losses Attributable to a Disaster (Temporary) 
Abstract:

This project now involves the issuance of a final regulation (following the prior issuance of a temporary and proposed regulation). The final regulation will relate 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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.165-11   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 165(i)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM by Cross-Reference to Temporary Regulations  10/14/2016  81 FR 71025   
NPRM by Cross-Reference to Temporary Regulations Comment Period End  01/12/2017 
Final Rule and Temporary Regulations  10/14/2016  81 FR 70938   
Final Rule and Temporary Regulations Effective  10/13/2016 
Final Action  10/00/2019 
Additional Information: REG-150992-13 (Temp) Drafter attorney: Daniel Cassano (202) 317-7011 Reviewer attorneys: Norma Rotunno (202) 317-7011 Treasury attorney: N/A 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-BM02 
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