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For example, let's assume an individual taxpayer owns a "main home" located in a Presidentially declared disaster area, and the home suffered significant damage in an August 2005 disaster.
Generally, someone whose home suffers an involuntary conversion has four years to replace the home if it is located in a presidentially declared disaster area.
7508A, the IRS may postpone for up to one year certain tax deadlines for taxpayers affected by a Presidentially declared disaster.
Revenue ruling 2003-12 addressed income tax issues for persons receiving state aid, charitable organizational aid or an employer grant to cover medical, transportation or temporary housing expenses due to their presence in a presidentially declared disaster area.
Residents in Los Angeles and 34 other presidentially declared disaster areas can claim losses on 1998 tax returns due next year - or claim 1998 losses on 1997 tax returns, making themselves eligible for immediate refunds to offset current financial expenses.
So while Serbian leaders are castigated as war criminals by Lawrence Eagleburger, Cap and company are transformed before our very eyes into presidentially pardoned, freedom-loving patriots.
Axelrad, executive director of the MRS Review Commission, a presidentially appointed panel that expired Dec.
24, 2005, in the Presidentially declared disaster area.
However, the three-year carryback period was not changed for NOLs attributed to individual casualty or theft losses or presidentially declared disaster area losses of small businesses or farming operations.
Nowick said the council, with its 20 presidentially appointed members, could not block federal funding of an airport project.
The National Cancer Advisory Board, a presidentially appointed panel advising the National Cancer Institute, wants tobacco regulated as a drug.
7508(a) and 7508A(a)--during military service in a combat zone or on the occurrence of a Presidentially declared disaster.

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