Permanent Tax Relief Provisions for Disaster Victims as Presented in the Internal Revenue Code.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Disaster relief.

Tax incentives.

Terrorism.

Physical Description:

1 online resource (14 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2008.

System Details:

text file

Summary:

Examines permanent tax relief laws intended to benefit victims of both presidentially and nonpresidentially declared disasters, including natural disasters, wars, and terrorist attacks. Summarizes selected laws by category, including "losses," "gains exempted from income," and "postponements"; and provides a brief description of selected provisions and the corresponding Internal Revenue Code section citation.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Permanent Tax Relief Provisions for Disaster Victims as Presented in the Internal Revenue Code

Access Restriction:

Restricted for use by site license.