Download This PaperRelief 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
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: 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
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