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IRS Finalizes Mandatory 60-Day Postponement Period for Federally Declared Disasters
Ascensus [Guidance Overview] Aug. 6, 2021 "The regulations [1] explain how the new mandatory 60-day postponement period is determined, and [2] clarify how the term 'federally declared disaster' is defined under IRC Sec. 165.... Ultimately, the final regulations didn't really change the type of disaster relief that will be available or how the public will learn of that relief." |
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