Tax Provisions to Assist with Disaster Recovery

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division

Language:

English

Subjects (All):

Disaster relief.

Disasters.

Insurance.

Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2012

Summary:

Discusses several permanent tax relief provisions of the Internal Revenue Code (IRC) that apply to taxpayers affected by natural or man-made disasters, as well as past, targeted legislative responses to particular disasters. Covers casualty loss deductions, exemptions from taxation for disaster relief payments to individuals, exemptions from taxation for certain insurance payments, and deferral of gain from the involuntary conversion of homes destroyed or damaged by a disaster

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Apr. 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. American Law Division. Tax Provisions to Assist with Disaster Recovery

Publisher Number:

CRS-2012-AML-0288

Access Restriction:

Restricted for use by site license