What is a Federal Disaster?

What is a Federally Declared Disaster? I.R.C. §165(i)(5) states that the term “Federally declared disaster’ means any disaster subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Robert T....

Relief for Victims of Presidentially-Declared Disasters

Included in the Consolidated Appropriations Act of 2021 was the Taxpayer Certainty and Disaster Relief Act TCDTRA of 2020  which has a number of relief provisions for victims in Presidentially Declared Disaster areas that were declared from 1/1/20 to 2/25/21. The...