Sign Up For Novogradac Industry Alert Emails

2005 Hurricanes - IRS and Treasury Guidance

IRS Notices

Notice 2010-10: Tax-exempt Bonds in Certain Disaster Areas
January 19, 2010
Tax-exempt Bonds in Certain Disaster Areas

Notice 2008-95: Notice to Address Amended Returns for Hurricane-Related Casualty Losses and Subsequent Grants Reimbursing Such Losses
July 14, 2008

Notice 2006-11: Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Rita
2004
In 2004, the IRS suspended LIHTC income limitation requirements for 12 months in Alabama, Florida, and Ohio following Hurricanes Charley, Frances, Ivan and Jeanne.

IRS Notice 2005-89: Temporary Relief for Certain REITs and Taxable REIT Subsidiaries that Provide Accommodations to Persons Affected by Hurricanes Katrina and Rita
November 22, 2005

IRS Notice 2005-69: Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Katrina
September 9, 2005

Notice 2004-76: Relief from Certain LIHTC Requirements in Florida Due to Hurricanes Charley, Frances, Ivan, and Jeanne
July 2004

Notice 2004-75: Relief from Certain LIHTC Requirements in Ohio Due to Post-Hurricane Severe Storms and Flooding
July 2004

Notice 2004-74: Relief from Certain LIHTC Requirements in Alabama Due to Hurricane Ivan
July 2004

Notice 2004-66: Relief from Certain LIHTC Requirements Due to Hurricane Charley and Hurricane Frances
June 2004

Revenue Procedures

Proc 2007-54: Relief for Projects in Disaster Areas
2007

Rev. Proc. 95-28, 1995-1 CB 704--IRC Sec(s). 42
January 1995

Other Guidance

Press Release:Extra Time Granted for Tax-Exempt Bond Issuers Affected By Katrina
September 8, 2005

Announcement 2005-69: Disaster relief for issuers of tax-exempt bonds affected by Hurricane Katrina
June 2005

CCA 200134006 - IRC Section 42 and Casualty Losses
December 13, 2039

Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita and Wilma
January 24, 2006

Learn more about Novogradac's expertise and many services