{"abstract":"This document contains a final regulation relating to the election to accelerate the timing of a loss sustained by a taxpayer attributable to a federally declared disaster. Additionally, this document removes the temporary regulation.","action":"Final regulation and removal of temporary regulation.","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/2019/10/16/2019-22376.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 55245","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: The final regulation is effective October 11, 2019.","disposition_notes":null,"docket_ids":["TD 9878"],"dockets":[],"document_number":"2019-22376","effective_on":"2019-10-11","end_page":55246,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/10/16/2019-22376.xml","html_url":"https://www.federalregister.gov/documents/2019/10/16/2019-22376/election-to-take-disaster-loss-deduction-for-preceding-year","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-22376?publication_date=2019-10-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-10-16/2019-22376/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":1643,"last_updated":"2026-07-26 00:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-10-16/pdf/2019-22376.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-22376.pdf?1570824919","publication_date":"2019-10-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/10/16/2019-22376.txt","regulation_id_number_info":{"1545-BP44":{"issue":"201910","html_url":"https://www.federalregister.gov/regulations/1545-BP44/-election-to-take-disaster-loss-deduction-for-preceding-year","title":" Election to Take Disaster Loss Deduction for Preceding Year","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201910&RIN=1545-BP44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP44"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM03/election-in-respect-of-losses-attributable-to-a-disaster-temporary-","title":"Election in Respect of Losses Attributable to a Disaster (Temporary)"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0039","supporting_documents_count":0,"docket_id":"IRS-2016-0039","regulation_id_number":"1545-BM03","title":"Election To Take Disaster Loss Deduction for Preceding Year (REG-150992-13)","checked_regulationsdotgov_at":"2019-10-21T01:00:10Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":55245,"subtype":null,"title":"Election To Take Disaster Loss Deduction for Preceding Year","toc_doc":"Election to Take Disaster Loss Deduction for Preceding Year","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":84}