Disaster Planning and Recovery Resources

General Information

INFORMATION

Disaster Recovery - Tax Resources

  • IRS: Beware of Fake Charity Scams Relating to Hurricane Harvey

  • Code Section 7508A – Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions (Source: Cornell University Law School, Legal Information Institute)

  • 7508A-1 Regulations – Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action. (Source: Cornell University Law School, Legal Information Institute)

  • Regulation 1.165-1 – Losses (Source: Cornell University Law School, Legal Information Institute)

  • Regulation 1.165-7 – Casualty losses (Source: Cornell University Law School, Legal Information Institute)

  • Regulation 1.165-11T – Election in respect of losses attributable to a disaster. (Source: Cornell University Law School, Legal Information Institute)

Thank you to the Louisiana Society of CPAs for generously sharing resources they gathered.