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Taxation & Estate Planning

: TaxProf Blog

IRS Designates Chile Earthquake a 'Qualified Disaster' for Tax Purposes

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The IRS today issued Notice 2010-26, 2010-14 I.R.B. ___ (Apr. 5, 2010), designating the Chile earthquake as a qualified disaster for purposes of § 139. As a result, individuals who receive qualified disaster relief payments can exclude those payments from income on their tax returns. In addition, the notice allows...

Full post as published by TaxProf Blog on March 09, 2010 (boomark / email).

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