{"abstract":"This document contains final regulations relating to the postponement of certain tax-related deadlines due either to service in a combat zone or a Presidentially declared disaster. The regulations reflect changes to the law made by the Taxpayer Relief Act of 1997. The regulations affect taxpayers serving in a combat zone and taxpayers affected by a Presidentially declared disaster.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/12/15/00-31500.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"65 FR 78409","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective December 30, 1999.","disposition_notes":null,"docket_ids":["TD 8911"],"dockets":[],"document_number":"00-31500","effective_on":"1999-12-30","end_page":78413,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/12/15/00-31500.xml","html_url":"https://www.federalregister.gov/documents/2000/12/15/00-31500/relief-for-service-in-combat-zone-and-for-presidentially-declared-disaster","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-31500?publication_date=2000-12-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-12-15/00-31500/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":178,"last_updated":"2026-10-25 04:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-12-15/pdf/00-31500.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-12-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/12/15/00-31500.txt","regulation_id_number_info":{"1545-AV92":{"issue":"200010","html_url":"https://www.federalregister.gov/regulations/1545-AV92/relief-for-presidentially-declared-disaster","title":"Relief for Presidentially Declared Disaster","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200010&RIN=1545-AV92&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AV92"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":78409,"subtype":null,"title":"Relief for Service in Combat Zone and for Presidentially Declared Disaster","toc_doc":"Combat zone service and Presidentially declared disaster; tax-related deadlines postponed","toc_subject":"Procedure and administration:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":65}