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Katrina News Releases & Legal Guidance

Frequent updateslast updated October 11, 2006

News Releases | Legal Guidance
Legal Guidance | News Releases
  • Notice 2007-74 — Clarifies Notice 2006-56, which postponed until October 16, 2006, the time for certain individuals affected by Hurricane Katrina to file 2005 income tax returns (among other things).

  • Notice 2007-66 — Advises owners of qualified low-income buildings and State housing credit agencies located in the Gulf Opportunity Zone (GO Zone) of relief from certain requirements under § 42 of the Internal Revenue Code.

  • Notice 2007-36 — Provides guidance with respect to the 50-percent additional first year depreciation deduction provided by IRC Section 1400N(d) for qualified Gulf Opportunity Zone property.

  • Notice 2006-77 — Republishes Notice 2006-67 to reflect the citations to the final regulations. This Notice provides guidance with respect to the 50-percent additional first year depreciation deduction provided by IRC Section 1400N(d) for qualified Gulf Opportunity Zone property.

  • Notice 2006-67 — Provides guidance with respect to the 50-percent additional first year depreciation deduction provided by § 1400N(d) of the Internal Revenue Code (GO Zone additional first year depreciation deduction) for qualified Gulf Opportunity Zone property (GO Zone property).

  • Notice 2006-58 — Extends temporary relief for certain REITs and taxable REIT subsidiaries that provide accommodations for persons affected by Hurricanes Katrina or Rita.  

  • Revenue Procedure 2006-32 — Provides safe harbor procedures taxpayers may use in determining the amount of their casualty and theft loss deductions for their personal-use residential real property and personal belongings damaged, destroyed or stolen as a result of Hurricanes Katrina, Rita and Wilma.

  • Notice 2006-59 — Describes certain leave-sharing plans under which employees may deposit leave in an employer-sponsored leave bank for use by other employees who have been adversely affected by a major disaster.

  • Notice 2006-56 — Provides an additional postponement of time, until Oct. 16, 2006, for taxpayers affected by hurricane disasters, as described in Notice 2006-20, to file certain individual income tax returns for 2004 and 2005. 

  • Announcement 2006-29 — Extends the required placed-in-service date through December 31, 2006, for certain property eligible for the bonus depreciation.

  • Notice 2006-20 — Postpones until Aug. 28, 2006, certain deadlines for taxpayers affected by Hurricane Katrina in Alabama, Louisiana and Mississippi.
  • Notice 2006-17 —  Postpones until October 16, 2006, the deadline to make an election to deduct in the preceding taxable year certain losses attributable to Hurricane Katrina, Rita, or Wilma. (PDF 14K, 4 pages)   

  • Notice 2006-12 — Allows additional time for hurricane victims to comply with obligations relating to backup withholding on reportable payments due to notification that the payee’s taxpayer identification number (TIN) is incorrect.  (PDF 19K, 6 pages)

  • Notice 2006-11 — Provides relief from certain low-income housing credit requirements as a result of the devastation caused by Hurricane Rita. (PDF 22K, 7 pages)

  • Notice 2006-10 — Discusses the income and employment tax treatment of special allowances paid by federal executive agencies to employees and their dependents to reimburse certain expenses incurred while evacuating from the core disaster area and staying at a safe haven. (PDF 16K, 5 pages)

  • Notice 2005-92 — Provides guidance on distributions from eligible retirement plans and plan loans under sections 101 and 103 of P.L. 109-73, the Katrina Emergency Tax Relief Act of 2005, (KETRA). (PDF 53K, 16 pages)

  • Notice 2005-89 — Describes temporary relief available for certain REITs and taxable REIT subsidiaries that provide accommodations to persons affected by Hurricanes Katrina and Rita. (PDF 14K, 5 pages)

  • Notice 2005-84 — Describes additional relief relating to minimum funding standards for certain employee benefit plans as a result of Hurricane Katrina. (PDF 16K, 3 pages)

  • Notice 2005-73 — Summarizes and clarifies the relief previously granted to taxpayers affected by Hurricane Katrina. (PDF 25K, 12 pages)

  • Announcement 2005-71 — Optional Standard Mileage Rates. (PDF 9K, 2 pages)

  • Announcement 2005-69 — Disaster relief for issuers of tax-exempt bonds affected by Hurricane Katrina. (PDF 11K, 3 pages)

  • Announcement 2005-70 — Hurricane Katrina Relief (relating to loans from retirement plans and hardship distributions). (PDF 17K, 4 pages)

  • Notice 2005-60 — Relief from minimum funding requirements for employee benefit plans. (PDF 15K, 3 pages)

  • Notice 2005-65 — Announcement of Rules Relating to the Temporary Operation of Ships in the Domestic Trade as a Result of Hurricane Katrina. (PDF 14K, 5 pages)

  • Notice 2005-66 — This notice under section 7508A postpones the deadlines for certain acts performed by the Internal Revenue Service with respect to certain taxpayers affected by Hurricane Katrina. (PDF 14K, 5 pages)

  • Notice 2005-68 — Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs. (PDF 10K, 2 pages)

  • Notice 2005-69 — Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Katrina. (PDF 17K, 7 pages)

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Page Last Reviewed or Updated: 28-Oct-2013