{"abstract":"This document contains final regulations relating to postponement of certain tax-related deadlines either due to service in a combat zone or due to a federally declared disaster. The regulations reflect changes in the law made by the Victims of Terrorism Tax Relief Act of 2001, the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (TEAMTRA), and current IRS practice. The regulations affect taxpayers serving in a combat zone and taxpayers affected by a federally declared disaster.","action":"Final 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/2009/01/15/E9-767.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"74 FR 2370","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on January 15, 2009.","disposition_notes":null,"docket_ids":["TD 9443"],"dockets":[],"document_number":"E9-767","effective_on":"2009-01-15","end_page":2373,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2009/01/15/E9-767.xml","html_url":"https://www.federalregister.gov/documents/2009/01/15/E9-767/postponement-of-certain-tax-related-deadlines-by-reason-of-a-federally-declared-disaster-or","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E9-767?publication_date=2009-01-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2009-01-15/E9-767/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":259,"last_updated":"2026-10-25 02:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2009-01-15/pdf/E9-767.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2009-01-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2009/01/15/E9-767.txt","regulation_id_number_info":{"1545-BG16":{"issue":"200810","html_url":"https://www.federalregister.gov/regulations/1545-BG16/section-7508a-regulations-relating-to-postponement-of-certain-deadlines","title":"Section 7508A--Regulations Relating to Postponement of Certain Deadlines","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200810&RIN=1545-BG16&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BG16"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-15T10:16:55Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":2370,"subtype":null,"title":"Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action","toc_doc":"Postponement of Certain Taxrelated Deadlines by Reason of Federally Declared Disaster, etc.","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":74}