Relief from the Rubble: Tax Assistance for Victims of the 2005 Hurricane Season

American Bar Association - Section of Taxation News Quarterly, Vol. 25, No. 2, Winter 2006

3 Pages Posted: 13 Feb 2008

See all articles by Francine J. Lipman

Francine J. Lipman

University of Nevada, Las Vegas - William S. Boyd School of Law

Sean Michael Stegmaier

O'Melveny & Myers LLP

Abstract

This article provides a primer on tax relief for victims of natural disasters, including specific legislation in response to Hurricanes Katrina, Rita and Wilma.

Keywords: disaster relief, tax policy, casualty losses, casualty gains

JEL Classification: H24, H25, H22, H20, H53, K34, R14, R21, R53, R51

Suggested Citation

Lipman, Francine J. and Stegmaier, Sean Michael, Relief from the Rubble: Tax Assistance for Victims of the 2005 Hurricane Season. American Bar Association - Section of Taxation News Quarterly, Vol. 25, No. 2, Winter 2006. Available at SSRN: https://ssrn.com/abstract=1092684

Francine J. Lipman (Contact Author)

University of Nevada, Las Vegas - William S. Boyd School of Law ( email )

4505 South Maryland Parkway
Box 451003
Las Vegas, NV 89154
United States

Sean Michael Stegmaier

O'Melveny & Myers LLP ( email )

610 Newport Center Drive
17th Floor
Newport Beach, CA 92660
United States

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