IRS Finalizes Rules Addressing Automatic Postponement of Tax Deadlines During Federally Declared Disasters | Practical Law
The Internal Revenue Service (IRS) has finalized regulations under Internal Revenue Code Section 7508A(d) addressing the 60-day automatic postponement of certain tax-related deadlines due to federally declared disasters (26 U.S.C. § 7508A(d)). The final regulations adopt the proposed regulations without substantive changes.