IRS LISTS 1995 DISASTER AREAS.
MAR. 4, 1996
Rev. Rul. 96-13; 1996-1 C.B. 18
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsloss deduction
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 96-6344 (5 original pages)
- Tax Analysts Electronic Citation96 TNT 44-14
Citations: Rev. Rul. 96-13; 1996-1 C.B. 18
Rev. Rul. 96-13
[1] Under section 165(i) of the Internal Revenue Code, if a taxpayer suffers a loss attributable to a disaster occurring in an area subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Disaster Relief and Emergency Assistance Act, 42 U.S.C. sections 5121-5204c (1988 & Supp. V 1993) (the Act), the taxpayer may elect to claim a deduction for that loss on the taxpayer's federal income tax return for the taxable year immediately preceding the taxable year in which the disaster occurred.
[2] Section 1.165-11(e) of the Income Tax Regulations provides that the election to deduct a disaster loss for the preceding year must be made by filing a return, an amended return, or a claim for refund on or before the later of (1) the due date of the taxpayer's income tax return (determined without regard to any extension of time to file the return) for the taxable year in which the disaster actually occurred, or (2) the due date of the taxpayer's income tax return (determined with regard to any extension of time to file the return) for the taxable year immediately preceding the taxable year in which the disaster actually occurred.
[3] The provisions of section 165(i) apply only to losses that are otherwise deductible under section 165(a). An individual taxpayer may deduct losses if they are incurred in a trade or business, if they are incurred in a transaction entered into for profit, or if they are casualty losses under section 165(c)(3).
[4] The President has determined that during 1995 the areas listed below have been adversely affected by disasters of sufficient severity and magnitude to warrant assistance by the Federal Government under the Act.
DRAFTING INFORMATION
[5] The principal author of this revenue ruling is David B. Auclair of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue ruling, contact Mr. Auclair on (202) 622-4910 (not a toll-free call).
DISASTER AREAS IN 1995:
Alabama
Counties of Cullman, DeKalb, Marion, Marshall, and Winston
Type of Disaster: Severe storms, tornadoes, and flooding
Date of Disaster: February 15-20, 1995
Counties of Autauga, Baldwin, Barbour, Bullock, Bulter, Calhoun,
Chambers, Cherokee, Chilton, Clarke, Clay, Cleburne, Coffee, Conecuh,
Coosa, Covington, Crenshaw, Cullman, Dale, DeKalb, Elmore, Escambia,
Etowah, Geneva, Henry, Houston, Jefferson, Lee, Lowndes, Macon,
Mobile, Montgomery, Pike, Randolph, Russell, St. Clair, Talladega,
and Tallapoosa
Type of Disaster: Hurricane Opal
Date of Disaster: October 4-8, 1995
Alaska
Chugach and Copper River Education Attendance Areas (these areas
include the City of Cordova, the City of Valdez, and the Richardson,
Cooper River, and Edgerton Highway Areas); Municipality of Anchorage;
Kenai Peninsula Borough, Kodiak Island Borough, and Matanuska-Susitna
Borough
Type of Disaster: Severe storms and flooding
Date of Disaster: September 18 - October 10, 1995
California
Counties of Alameda, Amador, Butte, Colusa, Contra Costa, Del
Norte, El Dorado, Glenn, Humboldt, Kern, Kings, Lake, Lassen, Los
Angeles, Madera, Marin, Mendocino, Modoc, Monterey, Napa, Nevada,
Orange, Placer, Plumas, Riverside, Sacremento, San Bernardino, San
Diego, San Mateo, San Luis Obispo, Santa Barbara, Santa Clara, Santa
Cruz, Shasta, Solano, Sonoma, Sutter, Tehama, Trinity, Ventura, Yolo,
and Yuba
Type of Disaster: Severe winter storms
Date of Disaster: January 3 - February 10, 1995
Counties of Alameda, Alpine, Amador, Butte, Calaveras, Colusa,
Contra Costa, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo,
Kern, Kings, Lake, Lassen, Los Angeles, Madera, Marin, Mariposa,
Mendocino, Merced, Modoc, Mono, Monterey, Napa, Nevada, Orange,
Placer, Plumas, Riverside, Sacramento, San Benito, San Bernardino,
San Diego, San Francisco, San Joaquin, San Luis Obispo, San Mateo,
Santa Barbara, Santa Clara, Santa Cruz, Shasta, Sierra, Siskiyou,
Sonoma, Solano, Stanislaus, Sutter, Tehama, Trinity, Tulare,
Tuolumne, Ventura, Yolo, and Yuba
Type of Disaster: Severe winter storms
Date of Disaster: February 13 - April 19, 1995
Florida
Counties of Bay, Brevard, Escambia, Okaloosa, Santa Rosa, and
Walton
Type of Disaster: Hurricane Erin
Date of Disaster: August 2-3, 1995
Counties of Bay, Calhoun, Escambia, Franklin, Gadsden, Gulf,
Holmes, Jackson, Leon, Liberty, Okaloosa, Santa Rosa, Taylor,
Wakulla, Walton, and Washington
Type of Disaster: Hurricane Opal
Date of Disaster: October 4-11, 1995
Counties of Colier and Lee
Type of Disaster: Hurricane Opal
Date of Disaster: October 4-31, 1995
Counties of Martin, Palm Beach, and St. Lucie
Type of Disaster: Severe storms and flooding
Date of Disaster: October 13-November 20, 1995
Georgia
Counties of Banks, Barrow, Bartow, Carroll, Catoosa, Chattooga,
Cherokee, Clay, Clayton, Cobb, Coweta, Dade, Dawson, Dekalb, Douglas,
Fannin, Fayette, Flloyd, Forsyth, Fulton, Gilmer, Gordon, Gwinnett,
Habersham, Hall, Haralson, Harris, Heard, Lumpkin, Meriwether,
Murray, Muscogee, Paulding, Pickens, Pike, Polk, Quitman, Rabun,
Randolph, Rockdale, Spalding, Stewart, Talbot, Towns, Troup, Union,
Upson, Walker, White, and Whitfield
City of Albany located in Dougherty County
Type of Disaster: Severe storms and tornadoes
Date of Disaster: November 7-8, 1995
Illinois
Counties of Alexander, Brown, Calhoun, Cass, Fulton, Greene,
Jackson, Jersey, Madison, Mason, Monroe, Morgan, Pike, Pulaski,
Randolph, Schuyler, Scott, St. Clair, and Union
Type of Disaster: Severe storms and flooding
Date of Disaster: May 15 - June 15, 1995
Kentucky
Counties of Adair, Bath, Boyd, Breathitt, Breckinridge, Carter,
Casey, Christian, Clark, Cumberland, Elliot, Floyd, Fulton, Green,
Hardin, Jackson, Jessamine, Johnson, Lawrence, Laurel, Magoffin,
Meade, Mercer, Montgomery, Owsley, Perry, Pike, Pulaski, Rockcastle,
Rowan, Russell, and Taylor
Type of Disaster: Tornadoes, severe wind and hail storms,
torrential rain, and flooding
Date of Disaster: May 13-19, 1995
Louisiana
Parishes of Ascension, Assumption, Jefferson, LaFourche,
Orleans, St. Bernard, St. Charles, St. James, St. John, St. Tammany,
Tangipahoa, and Terrebonne
Type of Disaster: Severe storms, tornadoes, and flooding
Date of Disaster: May 8-16, 1995
Counties of Big Stone, Stevens, Swift, and Traverse
Type of Disaster: Severe ice storm
Date of Disaster: October 23-24, 1995
Minnesota
Counties of Aitkin, Becker, Beltrami, Cass, Clay, Clearwater,
Crow Wing, Hubbard, Itasca, Kittson, Mahnomen, Otter Tail, St. Louis,
Wadena, and Wilkin, and White Earth Indian Reservation
Type of Disaster: Severe storms, straight line winds, and
tornadoes
Date of Disaster: July 9-14, 1995
Mississippi
Counties of Hancock, Harrison, Jackson, and Pearl River
Type of Disaster: Severe storms, tornadoes, and flooding
Date of Disaster: May 8-17, 1995
Missouri
City of St. Louis; Counties of Adair, Andrew, Atchinson, Barry,
Barton, Bates, Benton, Boone, Callaway, Camden, Cape Girardeau,
Carroll, Cass, Chariton, Clark, Cole, Cooper, Dallas, Daviess,
Dekalb, Franklin, Gasconade, Gentry, Henry, Howard, Jackson, Jasper,
Jefferson, Johnson, Lafayette, Lewis, Lincoln, Linn, Macon, Maries,
McDonald, Mercer, Miller, Mississippi, Moniteau, Montgomery, Morgan,
New Madrid, Newton, Nodaway, Osage, Pemiscot, Perry, Ray, Saint
Francois, Saline, Scotland, Scott, St. Charles, St. Clair, Ste.
Genevieve, St. Louis, Stone, Sullivan, Vernon, and Warren
Type of Disaster: Severe storms, hail, tornadoes, and
flooding
Date of Disaster: May 13 - June 23, 1995
New Hampshire
Counties of Carroll, Chesire, Coos, Grafton, Merrimack, and
Sullivan
Type of Disaster: Excessive rain, high winds, and flooding
Date of Disaster: October 20 - November 15, 1995
North Carolina
Counties of Ashe, Avery, Cherokee, Clay, Graham, Haywood,
Jacksaon, Macon, Madison, Mitchell, Swain, Transylvania, Watauga,
Wilkes, and Yancey; the Eastern Band of the Cherokee Indian
Reservation
Type of Disaster: Severe storm, high winds, and flooding
Date of Disaster: October 4-6, 1995
North Dakota
Counties of Barnes, Benson, Bottineau, Burleigh, Cavalier,
Dickey, Eddy, Emmons, Foster, Griggs, Kidder, La Moure, Logan,
McHenry, McIntosh, McLean, Nelson, Pembina, Pierce, Ramsey, Ransom,
Renville, Rolette, Sargent, Sheridan, Sioux, Steele, Stutsman,
Towner, Traill, Walsh, and Wells
Type of Disaster: Severe storms, flooding, and ground
saturation due to high water tables
Date of Disaster: March 1 - July 5, 1995
Ohio
Counties of Champaign, Erie, Licking, Logan, Lorain, Marion,
Mercer, Miami, Scioto, Shelby, and Washington
Type of Disaster: Severe storms and flooding
Date of Disaster: August 7-18, 1995
Oklahoma
City of Oklahoma City; County of Oklahoma
Type of Disaster: Explosion at the Alfred P. Murrah Federal
Building in Oklahoma City
Date of Disaster: April 19, 1995
Counties of Alfalfa, Atoka, Beckham, Caddo, Canadian, Carter,
Cotton, Creek, Custer, Ellis, Grady, Grant, Harmon, Jackson,
Kingfisher, Kiowa, Lincoln, Logan, Major, Murray, Nowata, Osage,
Ottawa, Pottawatomie, Roger Mills, Seminole, Tillman, Washita, and
Woodward
Type of Disaster: Severe storms, flooding, and tornadoes
Date of Disaster: May 26 - June 11, 1995
Counties of Alfalfa, Blaine, Caddo, Canadian, Cotton, Custer,
Grant, Greer, Harmon, Jackson, Kay, Kiowa, Major, Oklahoma, Tillman,
Washita, and Woods
Type of Disaster: Tornadoes, severe storms, and flooding
Date of Disaster: July 21 - August 6, 1995
Oregon
County of Wasco
Type of Disaster: Flash flooding
Date of Disaster: July 8-9, 1995
Puerto Rico
Municipalities of Aquas Buenas, Barranquitas, Canovanas,
Carolina, Ceiba, Ciales, Comerio, Culebra, Fajardo, Juncos, Loisa,
Naguabo, San Lorenzo, and Vieques
Type of Disaster: Hurricane Marilyn
Date of Disaster: September 15-17, 1995
South Dakota
Counties of Aurora, Brule, Buffalo, Campbell, Corson, Dewey,
Edmunds, Faulk, Haakon, Hand, Hughes, Hyde, Jerauld, Jones, Lyman,
McPherson, Potter, Stanley, Sully, Walworth, and Ziebach
Type of Disaster: Severe winter storms
Date of Disaster: January 13 - February 10, 1995
Counties of Aurora, Beadle, Bon Homme, Brookings, Brown, Brule,
Buffalo, Butte, Campbell, Charles Mix, Clark, Clay, Codington,
Custer, Davison, Day, Deuel, Douglas, Edmunds, Faulk, Grant, Gregory,
Haakon, Hamlin, Hand, Hanson, Hughes, Hutchinson, Hyde, Jerauld,
Jones, Kingsbury, Lake, Lawrence, Lincoln, Lyman, Marshall, McCook,
McPherson, Meade, Miner, Moody, Pennington, Potter, Roberts, Sanborn,
Spink, Stanley, Sully, Tripp, Turner, Walworth, and Yankton
Type of Disaster: Severe storms, flooding, and ground
saturation due to high water tables
Date of Disaster: March 1 - June 20, 1995
Counties of Aurora, Beadle, Bon Homme, Brookings, Brule,
Buffalo, Charles Mix, Clark, Codington, Davison, Deuel, Douglas,
Grant, Gregory, Hamlin, Hanson, Hutchinson, Jerauld, Kingsbury, Lake,
McCook, Miner, Roberts, Sanborn, Spink, and Tripp
Type of Disaster: Severe winter storm
Date of Disaster: October 22-24, 1995
Tennessee
Counties of Cumberland, Houston, Lake, Lauderdale, and Lawrence
Type of Disaster: Severe storms and tornadoes
Date of Disaster: May 14-19, 1995
Texas
County of Tom Green
Type of Disaster: Severe thunderstorms, flooding, hail, and
tornadoes
Date of Disaster: May 28-31, 1995
U.S. Virgin Islands
Islands of St. Croix, St. John, and St. Thomas
Type of Disaster: Hurricane Marilyn
Date of Disaster: September 15-17, 1995
Vermont
Counties of Caledonia, Chittenden, Essex, Lamoille, Orleans, and
Washington
Type of Disaster: Excessive rain and flooding
Date of Disaster: August 4-6, 1995
Virginia
Cities of Bedford, Buena Vista, Lexington, Lynchburg, Roanoke,
and Stauton; Counties of Albemarle, Amherst, Augusta, Bath, Bedford,
Campbell, Culpeper, Franklin, Giles, Greene, Halifax, Madison,
Orange, Pittsylvania, Rappahannock, Roanoke, Rockbridge, and Warren
Type of Disaster: Severe storms and flooding
Date of Disaster: June 22 - July 7, 1995
Washington
Counties of Chelan, Clallam, Clark, Cowlitz, Grays Harbor,
Island, Jefferson, King, Kittitas, Lewis, Mason, Pacific, Pierce,
Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima
Type of Disaster: Severe storms, high wind, and flooding
Date of Disaster: November 7 - December 18, 1995
West Virginia
Counties of Mercer, Mineral, and Nicholas
Type of Disaster: Severe storms, heavy rain, and flash
flooding
Date of Disaster: June 23-28, 1995
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsloss deduction
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 96-6344 (5 original pages)
- Tax Analysts Electronic Citation96 TNT 44-14
