Table of Contents

• Publication 4492 - Introductory Material
  • Introduction
  • Useful Items - You may want to see:
• Publication 4492 - Main Contents
  • Definitions
    • Hurricane Katrina Disaster Area
    • Katrina Covered Disaster Area
    • Gulf Opportunity (GO) Zone (Core Disaster Area)
    • Hurricane Rita Disaster Area (Rita Covered Disaster Area)
    • Rita GO Zone
    • Hurricane Wilma Disaster Area
    • Wilma Covered Disaster Area
    • Wilma GO Zone
  • Extended Tax Deadlines
  • Charitable Giving Incentives
    • Temporary Suspension of Limits on Charitable Contributions
    • Standard Mileage Rate for Charitable Use of Vehicles
    • Mileage Reimbursements to Charitable Volunteers
    • Charitable Deduction for Contributions of Food Inventory
    • Charitable Deduction for Contributions of Book Inventories to Public Schools
  • Casualty and Theft Losses
    • Time limit for making election.
  • Replacement Period for Nonrecognition of Gain
  • Net Operating Losses
  • IRAs and Other Retirement Plans
    • Definitions
    • Taxation of Qualified Hurricane Distributions
    • Repayment of Qualified Hurricane Distributions
    • Repayment of Qualified Distributions for the Purchase or Construction of a Main Home
    • Loans From Qualified Plans
  • Additional Tax Relief for Individuals
    • Earned Income Credit and Child Tax Credit
    • Additional Exemption for Housing Individuals Displaced by Hurricane Katrina
    • Education Credits
    • Recapture of Federal Mortgage Subsidy
    • Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina
    • Tax Relief for Temporary Relocation
  • Additional Tax Relief for Businesses
    • Special Depreciation Allowance
    • Increased Section 179 Deduction
    • Work Opportunity Credit
    • Employee Retention Credit
    • Hurricane Katrina Housing Credit
    • Reforestation Costs
    • Demolition and Clean-up Costs
    • Increase in Rehabilitation Tax Credit
  • Request for Copy or Transcript of Tax Return
  • How To Get Tax Help
• Index