Income Tax Relief in Times of Disaster

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Disaster relief.

Hurricanes.

Income tax.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2005

Summary:

Examines tax provisions available to assist disaster victims in recovering from the impact of a disaster, in light of devastation caused by Aug. 2005 Hurricane Katrina in the Gulf Coast. Covers tax relief for losses, postponement of deadlines and abatement of interest or fees, deferral of gain on involuntary conversions, taxpayer assistance at local disaster recovery centers, disaster relief payments, and State and local responses. Provides Internet addresses of IRS publications available to taxpayers who have experienced losses related to disasters

Notes:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress Congressional Research Service Income Tax Relief in Times of Disaster

Publisher Number:

CRS-2005-GVF-0163

Access Restriction:

Restricted for use by site license