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IRS Lists 2000 Disaster Areas.

FEB. 28, 2001

Rev. Rul. 2001-15; 2001-1 C.B. 922

DATED FEB. 28, 2001
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For the text of Rev. Rul. 2000-15, 2000-12 IRB 774, see Doc 2000-6650

    (14 original pages) or 2000 TNT 45-6.

    Part I

    Section 165. -- Losses

    26 CFR 1.165-11: Election in respect of losses attributable to a

    disaster.
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    loss deduction, disasters
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-5909 (11 original pages)
  • Tax Analysts Electronic Citation
    2001 TNT 41-10
Citations: Rev. Rul. 2001-15; 2001-1 C.B. 922

Rev. Rul. 2001-15

[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. For purposes of section 165(i), a disaster includes an event declared a major disaster or an emergency under the Act.

[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 2000 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.

FURTHER INFORMATION

[5] For further information regarding this revenue ruling, contact Martin Scully Jr. on (202) 622-4960 (not a toll-free call).

 Disaster Area               Disaster Description    Disaster Date

 

 _____________               ____________________    _____________

 

 

 ALABAMA

 

 Counties of DeKalb,         FEMA-1317-DR            January 20 - 29

 

 Cherokee, and Jackson       Severe winter storm

 

 

 Counties of Jefferson and   FEMA-1322-DR            March 10 - 11

 

 Tuscaloosa                  Severe storms and

 

                             flooding

 

 Counties of Cherokee,       FEMA-1352-DR            December 16 - 22

 

 Dale, Etowah, Geneva,       Severe storms and

 

 Henry, Houston, Jefferson,  tornadoes

 

 Limestone, Macon, St.

 

 Clair, and Tuscaloosa

 

 

 ALASKA

 

 Municipality of Anchorage;  FEMA-1316-DR            December 21, 1999-

 

 Boroughs of Aleutians       Severe winter storms    February 23, 2000

 

 East, Bristol Bay, Denali,  and avalanches

 

 Fairbanks North Star,

 

 Kenai Peninsula, Kodia

 

 Island, Lake and

 

 Peninsula, and Matanaska-

 

 Susitna; and Census Areas

 

 of Bethel, Dillingham,

 

 Southeast Fairbanks,

 

 Valdez-Cordova, and Wade

 

 Hampton

 

 

 ARIZONA

 

 Counties of Cochise, La     FEMA-1347-DR            October 21 -

 

 Paz, Maricopa, Pinal,       Severe storms and       November 8

 

 Santa Cruz, and Yavapai     flooding

 

 

 ARKANSAS

 

 Counties of Arkansas,       FEMA-3159-EM            December 12 -

 

 Benton, Bradley, Calhoun,   Severe winter ice       January 8, 2001

 

 Clark, Cleveland,           storm

 

 Columbia, Crawford,

 

 Crittenden, Cross, Dallas,

 

 Desha, Drew, Faulkner,

 

 Franklin, Garland, Grant,

 

 Hempstead, Hot Spring,

 

 Howard, Jackson,

 

 Jefferson, Johnson,

 

 Lafayette, Lee, Lincoln,

 

 Little River, Logan,

 

 Lonoke, Madison, Miller,

 

 Mississippi, Monroe,

 

 Montgomery, Nevada,

 

 Ouachita, Perry, Pike,

 

 Polk, Poinsett, Prairie,

 

 Pulaski, St. Francis,

 

 Saline, Scott, Sebastian,

 

 Sevier, Washington, White,

 

 Woodruff, Union, and Yell

 

 Counties of Arkansas,       FEMA-1354-DR            December 12 -

 

 Baxter, Benton, Boone,      Severe winter ice       January 8, 2001

 

 Bradley, Calhoun, Clark,    storm

 

 Cleburne, Cleveland,

 

 Columbia, Conway,

 

 Crawford, Crittenden,

 

 Cross, Dallas, Desha,

 

 Drew, Faulkner, Franklin,

 

 Fulton, Garland, Grant,

 

 Hempstead, Hot Spring,

 

 Howard, Independence,

 

 Izard, Jackson, Jefferson,

 

 Johnson, Lafayette, Lee,

 

 Lincoln, Little River,

 

 Logan, Lonoke, Madison,

 

 Marion, Miller,

 

 Mississippi, Monroe,

 

 Montgomery, Nevada,

 

 Newton, Ouachita, Perry,

 

 Pike, Polk, Poinsett,

 

 Pope, Prairie, Pulaski,

 

 St. Francis, Saline,

 

 Scott, Searcy, Sebastian,

 

 Sevier, Sharp, Stone,

 

 Union, Van Buren,

 

 Washington, White,

 

 Woodroof, and Yell

 

 

 CALIFORNIA

 

 Napa County                 FEMA-1342-DR            September 3

 

                             Earthquake

 

 DISTRICT OF COLUMBIA

 

 District of Columbia        FEMA-1325-DR            January 25 - 31

 

                             Severe winter storm

 

 District of Columbia        FEMA-1338-DR            August 7

 

                             Severe thunderstorms

 

 

 FLORIDA

 

 Counties of Bay, Calhoun,   FEMA-1344-DR            September 21 -

 

 Escambia, Franklin, Gulf,   Tropical Storm Helene   October 4

 

 Jefferson, Leon, Okaloosa,

 

 and Walkulla

 

 Counties of Broward,        FEMA-1345-DR            October 3 - 11

 

 Collier, Miami-Dade, and    Severe storms and

 

 Monroe                      flooding

 

 

 GEORGIA

 

 Counties of Banks, Barrow,  FEMA-1311-DR            January 22 -

 

 Bartow, Butts, Carroll,     Severe winter storm     February 1

 

 Catossa, Chattooga,

 

 Cherokee, Clarke, Cobb,

 

 Dawson, DeKalb, Douglas,

 

 Elbert, Fannin, Floyd,

 

 Forsyth, Franklin, Fulton,

 

 Gilmer, Gordon, Greene,

 

 Gwinnett, Habersham, Hall,

 

 Hart, Haralson, Henry,

 

 Jackson, Jasper, Jones,

 

 Lamar, Lumpkin, Monroe,

 

 Newton, Oconee,

 

 Oglethorpe,  Paulding,

 

 Pickens, Pike,  Rabun,

 

 Rockdale, Spalding,

 

 Stephens, Taliaferro,

 

 Union, Upson, Walker,

 

 Walton, White, and Wilkes

 

 Counties of Colquitt,       FEMA-1315-DR            February 14

 

 Decatur, Grady, Mitchell,   Severe storms and

 

 Tift, and Turner            tornadoes

 

 

 HAWAII

 

 Hawaii County               FEMA-1348-DR            October 28 -

 

                             Severe storms and       November 2

 

                             flooding

 

 IDAHO

 

 Counties of Ada, Bannock,   FEMA-1341-DR            July 27 -

 

 Bingham, Blaine, Boise,     Wildfires               September 26

 

 Clearwater, Custer,

 

 Elmore, Idaho, Jerome,

 

 Lemhi, Lewis, Lincoln,

 

 Power, and Valley; and the

 

 Fort Hall Indian

 

 Reservation

 

 

 ILLINOIS

 

 Counties of Bureau, Cook,   FEMA-3161-EM            December 10 - 31

 

 DeWitt, DuPage, Ford,       Record/near record

 

 Fulton, Grundy, Henderson,  snow

 

 Henry, Iroquois, Kane,

 

 Kankakee, Kendall, Lake,

 

 La Salle, Livingston,

 

 Marshall, McDonough,

 

 McHenry, McLean, Menard,

 

 Ogle, Peoria, Stark, Will,

 

 and Winnebago

 

 

 INDIANA

 

 Counties of Allen,          FEMA-3162-EM            December 11 - 31

 

 Carroll, Cass, Elkhart,     Record/near record

 

 Fulton, Howard,             snow

 

 Huntington, Jasper,

 

 Kosciusko, Lagrange, Lake,

 

 Miami, Noble, Pulaski, St.

 

 Joseph, Steuben, White,

 

 and Whitley

 

 

 KANSAS

 

 Counties of Crawford,       FEMA-1327-DR            April 19 - 20

 

 Labette, and Neosho         Severe storms and

 

                             tornadoes

 

 KENTUCKY

 

 Counties of Ballard,        FEMA-1310-DR            January 3 - 4

 

 Breckinridge, Carlisle,     Tornadoes, severe

 

 Crittenden, Daviess,        storms, torrential rains

 

 Hancock, Henderson,         and flash flooding

 

 Hopkins, Livingston,

 

 Spencer, and Webster

 

 Counties of  Bath,          FEMA-1320-DR            February 18 -

 

 Bourbon, Boyd, Carter,      Severe storms and       March 2

 

 Fleming, Greenup,           flooding

 

 Harrison, Johnson,

 

 Lawrence, Lewis, Mason,

 

 Nicholas, Oldham,

 

 Pendleton, Robertson, and

 

 Rowan

 

 

 LOUISIANA

 

 Parishes of Bienville,      FEMA-1314-DR            January 27 - 30

 

 Claiborne, Lincoln,         Severe winter storm

 

 Ouachita, Richland, Union,

 

 Webster, and West Carroll

 

 Parishes of Bienville,      FEMA-1357-DR            December 11 -

 

 Bossier, Caddo, Claiborne,  Severe winter ice       January 3, 2001

 

 Lincoln, Ouachita, Union    storm

 

 and Webster

 

 

 MAINE

 

 Counties of Androscoggin,   FEMA-1326-DR            March 28-April 26

 

 Aroostock, Franklin,        Severe storms, flooding,

 

 Kennebec, Oxford,           and ice jams

 

 Piscataquis, Somerset, and

 

 Washington

 

 

 MARYLAND

 

 Baltimore City; and         FEMA-1324-DR            January 25 - 30

 

 Counties of Anne Arundel,   Severe winter storm

 

 Baltimore, Calvert,

 

 Caroline, Charles,

 

 Dorchester, Frederick,

 

 Howard, Kent, Montgomery,

 

 Prince Georges, Queen

 

 Anne's, St. Mary's, and

 

 Talbot

 

 

 MICHIGAN

 

 Counties of Oakland and     FEMA-1346-DR            September 10 - 11

 

 Wayne                       Severe storms and

 

                             flooding

 

 

 MINNESOTA

 

 Counties of Becker,         FEMA-1333-DR            May 17- July 26

 

 Chippewa, Clay,             Severe storms, flooding,

 

 Clearwater, Dakota, Dodge,  and tornadoes

 

 Faribault, Fillmore,

 

 Freeborn, Houston,

 

 Mahnomen, Mower, Norman,

 

 Ramsey, Roseau, Winona,

 

 and Yellow Medicine;  and

 

 the White Earth Indian

 

 Reservation

 

 

 MISSOURI

 

 Counties of Crawford,       FEMA-1328-DR            May 6 - 7

 

 Franklin, Gasconade,        Severe thunderstorms

 

 Jefferson, St. Charles,     and flash flooding

 

 Ste. Genevieve, St.

 

 Francois, St. Louis

 

 County, Warren, and

 

 Washington

 

 

 MONTANA

 

 Counties of Beaverhead,     FEMA-1340-DR            July 13 -

 

 Big Horn, Blaine,           Wildfires               September 25

 

 Broadwater, Carbon,

 

 Carter, Cascade, Chouteau,

 

 Custer, Deer Lodge,

 

 Fallon, Fergus, Flathead,

 

 Gallatin, Garfield,

 

 Glacier, Golden Valley,

 

 Granite, Hill, Jefferson,

 

 Judith Basin, Lake, Lewis

 

 and Clark, Liberty,

 

 Lincoln, Madison, Meagher,

 

 Mineral, Missoula,

 

 Musselshell, Park,

 

 Petroleum, Phillips,

 

 Pondera, Powder River,

 

 Powell, Prairie, Ravalli,

 

 Rosebud, Sanders, Silver

 

 Bow, Stillwater, Sweet

 

 Grass, Teton, Toole,

 

 Treasure, Wheatland, and

 

 Yellowstone; and Indian

 

 Reservations of the

 

 Blackfeet, Crow, Flathead,

 

 Fort Belknap, Northern

 

 Cheyenne, and Rocky Boy's

 

 Counties of Carter,         FEMA-1350-DR            October 31 -

 

 Fallon, Richland,           Severe winter storms    November 20

 

 Roosevelt, Sheridan, and

 

 Wibaux

 

 

 NEW JERSEY

 

 Counties of Morris and      FEMA-1337-DR            August 12 - 21

 

 Sussex                      Severe storms, flooding

 

                             and mudslides

 

 Counties of Atlantic,       FEMA-3156-EM            May 30 -

 

 Bergen, Burlington,         West Nile Virus         November 1

 

 Camden, Cape May,

 

 Cumberland, Essex,

 

 Gloucester, Hudson,

 

 Hunterdon, Mercer,

 

 Middlesex, Monmouth,

 

 Morries, Ocean, Passaic,

 

 Salem, Somerset, Sussex,

 

 Union, and Warren

 

 

 NEW MEXICO

 

 Counties of Bernalillo,     FEMA-3154-EM            May 5 - July 7

 

 Catron, Chaves, Cibola,     Severe fire threats

 

 Colfax, Curry, BeBaca,

 

 Dona Ana, Eddy, Grant,

 

 Guadalupe, Harding,

 

 Hidalgo, Lea, Lincoln, Los

 

 Alamos, Luna, McKinley,

 

 Mora, Otero, Quay, Rio

 

 Arriba, Roosevelt, San

 

 Juan, San Miquel,

 

 Sandoval, Sante Fe,

 

 Sierra, Socorro, Taos,

 

 Torrance, Union, and

 

 Valencia.

 

 Counties of Bernalillo,     FEMA-1329-DR            May 5 - June 9

 

 Chaves, Cibola, DeBaca,     Severe forest fire

 

 Dona Ana, Eddy, Guadalupe,

 

 Lincoln, Los Alamos,

 

 McKinley, Mora, Otero,

 

 Rio Arriba, Sandoval, San

 

 Juan, San Miguel, Santa

 

 Fe, Sierra, Socorro, Taos,

 

 and Torrance

 

 

 NEW YORK

 

 Counties of Albany,         FEMA-1335-DR            May 3 - August 12

 

 Allegany, Cattaraugus,      Severe storms and

 

 Chenango, Columbia,         flooding

 

 Dutchess, Erie, Essex,

 

 Greene, Herkimer, Lewis,

 

 Livingston, Madison,

 

 Montgomery, Niagara,

 

 Oneida, Onondaga, Orleans,

 

 Otsego, Rensselaer,

 

 Schenectady, Schoharie,

 

 Steuben, Sullivan, Tioga,

 

 Tompkins, Ulster, and

 

 Yates

 

 New York City; and          FEMA-3155-EM            May 22 -

 

 Counties of Albany,         West Nile Virus         November 1

 

 Allegany, Bronx,  Broome,

 

 Cattaraugus, Cayuga,

 

 Chautauqua, Chenango,

 

 Chemung, Clinton,

 

 Columbia,  Cortland,

 

 Delaware, Dutchess, Erie,

 

 Essex, Franklin, Fulton,

 

 Genesee, Greene, Hamilton,

 

 Herkimer, Jefferson,

 

 Kings, Lewis, Livingston,

 

 Madison, Monroe,

 

 Montgomery, Nassau,

 

 Niagara, Oneida, Onondaga,

 

 Ontario, Orange, Orleans,

 

 Oswego, Otsego, Putnam,

 

 Queens, Rensselaer,

 

 Richmond, Rockland, St.

 

 Lawrence, Saratoga,

 

 Schenectady, Schoharie,

 

 Schuyler, Seneca, Steuben,

 

 Suffolk, Sullivan, Tioga,

 

 Tompkins, Ulster, Warren,

 

 Washington, Wayne,

 

 Westchester, Wyoming, and

 

 Yates

 

 Counties of Cattaraugus,    FEMA-3157-EM            November 19 - 21

 

 Chautauqua, and Erie        Near record snow

 

 

 NORTH CAROLINA

 

 Counties of Alamance,       FEMA-1312-DR            January 24 -

 

 Anson, Cabarrus, Caswell,   Severe winter storm     February 1

 

 Chatham, Davidson, Durham,

 

 Edgecombe, Franklin,

 

 Granville, Guilford,

 

 Halifax, Harnett, Hoke,

 

 Johnston, Lee,

 

 Mecklenburg, Montgomery,

 

 Moore, Nash, Northampton,

 

 Orange, Person, Randolph,

 

 Richmond, Rockingham,

 

 Scotland, Stanly, Union,

 

 Vance, Wake, Warren, and

 

 Wilson

 

 

 NORTH DAKOTA

 

 Counties of Barnes,         FEMA-1334-DR            April 5 - August

 

 Benson, Bottineau, Burke,   Severe storms, flooding 12

 

 Burleigh, Cass, Cavalier,   and ground saturation

 

 Dickey, Eddy, Emmons,

 

 Foster, Grand Forks,

 

 Griggs, Kidder, LaMoure,

 

 Logan, McHenry, McIntosh,

 

 McLean, Morton, Mountrail,

 

 Nelson, Oliver, Pembina,

 

 Pierce, Ramsey, Ransom,

 

 Renville, Richland,

 

 Rolette, Sargent,

 

 Sheridan, Steele,

 

 Stutsman, Towner, Traill,

 

 Walsh, Ward, and Wells;

 

 and Indian Reservations of

 

 the Spirt Lake Tribal

 

 Reservation, the Three

 

 Affiliated Tribes, and the

 

 Turtle Mountain Band of

 

 the Chippewa.

 

 Counties of Benson,         FEMA-1353-DR            November 1 - 20

 

 Bowman, Cavalier, Divide,   Severe winter storms

 

 Golden Valley, McKenzie,    and tornadoes

 

 Ramsey, Towner, and

 

 Williams

 

 

 OHIO

 

 Counties of Adams, Gallia,  FEMA-1321-DR            February 18 -

 

 Jackson, Lawrence, Meigs,   Severe storms and       March 2

 

 Pike, and Scioto            flooding

 

 Lucas County                FEMA-1339-DR            July 29 - August 2

 

                             Severe storms and

 

                             flooding

 

 Greene County               FEMA-1343-DR            September 20

 

                             Severe storms and a

 

                             tornado

 

 Counties of Caddo, Carter,  FEMA-1349-DR            October 21 - 29

 

 Comanche, Cotton, Grady,    Severe storms and

 

 Jackson, Jefferson, Kiowa,  flooding

 

 McClain, and Tillman

 

 

 OKLAHOMA

 

 Counties of Adair, Atoka,   FEMA-3158-EM            December 25 -

 

 Bryan, Carter, Cherokee,    Severe winter and ice

 

 Choctaw, Cleveland, Coal,   storm

 

 Cotton, Creek, Garvin,

 

 Grady, Haskell, Hughes,

 

 Jefferson, Johnston,

 

 Latimer, LeFlore, Lincoln,

 

 Love, Marshall, McClain,

 

 McCurtain, McIntosh,

 

 Murray, Muskogee,

 

 Okfuskee, Oklahoma,

 

 Okmulgee, Pittsburg,

 

 Pontotoc, Pottawatomie,

 

 Pushmataha, Seminole,

 

 Sequoyah, Stephens, Tulsa,

 

 Wagoner, and Washington

 

 Counties of Caddo, Carter,  FEMA-1349-DR            October 21 - 29

 

 Comanche, Cotton, Grady,    Severe storms and

 

 Jackson, Jefferson, Kiowa,  flooding

 

 McClain, Oklahoma, and

 

 Tillman

 

 Counties of Adair, Atoka,   FEMA-1355-DR            December 25 -

 

 Beckham, Bryan, Caddo,      Severe winter ice       January 10, 2001

 

 Carter, Cherokee, Choctaw,  storm

 

 Cleveland, Coal, Comanche,

 

 Cotton, Craig, Creek,

 

 Delaware, Garvin, Grady,

 

 Greer, Harmon, Haskell,

 

 Hughes, Jackson,

 

 Jefferson, Johnston,

 

 Latimer, LeFlore, Lincoln,

 

 Love, Marshall, Mayes,

 

 McClain, McCurtain,

 

 McIntosh, Murray,

 

 Muskogee, Nowata,

 

 Okfuskee, Oklahoma,

 

 Okmulgee, Ottawa,

 

 Pittsburg, Pontotoc,

 

 Pottawatomie, Pushmataha,

 

 Rogers Seminole, Sequoyah,

 

 Stephens, Tillman, Tulsa,

 

 Wagoner, Washington, and

 

 Washita

 

 

 SOUTH CAROLINA

 

 Counties of Abbeville,      FEMA-1313-DR            January 22 -

 

 Aiken, Allendale, Bamberg,  Severe winter storm     February 1

 

 Barnwell, Berkley,

 

 Calhoun, Clarendon,

 

 Charleston, Collenton,

 

 Cherokee, Chester,

 

 Chesterfield, Darlington,

 

 Dillon, Dorchester,

 

 Edgefield, Fairfield,

 

 Florence, Georgetown,

 

 Greenwood, Kershaw,

 

 Lancaster, Laurens, Lee,

 

 Lexington, Marion,

 

 Marlboro, McCormick,

 

 Newberry, Orangeburg,

 

 Richland, Saluda,

 

 Spartanburg, Sumter,

 

 Union, Williamsburg, and

 

 York

 

 

 SOUTH DAKOTA

 

 Counties of Custer, Fall    FEMA-1330-DR            April 18 - 20

 

 River, Jackson,             Severe winter storm,

 

 Pennington, and Shannon     flooding, landslides, and

 

                             mudslides

 

 

 TENNESSEE

 

 Counties of Anderson,       FEMA-1331-DR            May 23 - 31

 

 Benton, Cheatham,           Severe storms,

 

 Davidson, Henry, Hickman,   tornadoes, and flooding

 

 Houston, Jackson, Knox,

 

 Lake, Obion, Perry,

 

 Pickett, Stewart, Weakley

 

 

 TEXAS

 

 Tarrant County              FEMA-1323-DR            March 28 - 29

 

                             Severe storms,

 

                             tornadoes, and flooding

 

 Counties of Borden, Bowie,  FEMA-1356-DR            December 12 -

 

 Carson, Cass, Cherokee,     Severe winter ice storm January 15, 2001

 

 Cooke, Dawson, Delta,

 

 Gains, Garza, Gray, Gregg,

 

 Grayson, Fannin, Franklin,

 

 Harrison, Hopkins, Hunt,

 

 Lamar, Lynn, Marion,

 

 Montague, Morris, Panola,

 

 Rains, Red River, Rusk,

 

 Smith, Titus, Upshur, and

 

 Wood

 

 

 VERMONT

 

 Counties of Addison,        FEMA-1336-DR            July 14 - 18

 

 Bennington, Orange,         Severe storms and

 

 Rutland, Windham, and       flooding

 

 Windsor

 

 Counties of Bennington and  FEMA-1358-DR            December 16 - 18

 

 Rutland                     Severe storms and

 

                             flooding

 

 

 VIRGINIA

 

 Cities of Alexandria,       FEMA-1318-DR            January 25 - 30

 

 Colonial Heights,           Severe winter storm

 

 Danville, Emporia,

 

 Fairfax, Franklin,

 

 Fredericksburg, Hopewell,

 

 Lynchburg, Manassas,

 

 Newport News, Norton,

 

 Petersbrug, Richmond,

 

 Suffolk, Williamsburg; and

 

 Counties of Accomack,

 

 Albermarle, Alleghany,

 

 Amelia, Amherst,

 

 Appomattox, Arlington,

 

 Augusta, Bath, Bedford,

 

 Bland, Botetourt,

 

 Brunswick, Buchanan,

 

 Buckingham, Campbell,

 

 Caroline, Carroll, Charles

 

 City, Charlotte,

 

 Chesterfield, Clarke,

 

 Craig, Culpeper,

 

 Cumberland, Dickenson,

 

 Dinwiddie, Essex, Fairfax,

 

 Fauquier, Floyd, Fluvanna,

 

 Franklin, Frederick,

 

 Giles, Goochland, Grayson,

 

 Greene, Greensville,

 

 Halifax, Hanover, Henrico,

 

 Henry, Highland, Isle of

 

 Wight, James City, King

 

 George, King William, King

 

 and Queen, Lancaster, Lee,

 

 Loudon, Louisa, Lunenburg,

 

 Madison, Mecklenburg,

 

 Middlesex, Montgomery,

 

 Nelson, New Kent,

 

 Northampton,

 

 Northumberland, Nottoway,

 

 Orange, Patrick,

 

 Pittsylvania, Powhatan,

 

 Prince Edward, Prince

 

 George, Prince William,

 

 Pulaski, Rappahannock,

 

 Richmond, Roanoke,

 

 Rockbridge, Rockingham,

 

 Russell, Scott,

 

 Shenandoah, Smyth,

 

 Southampton, Spotsylvania,

 

 Stafford, Surry, Sussex,

 

 Tazewell, Warren,

 

 Washington, Westmoreland,

 

 Wise, Wythe, and York

 

 

 WEST VIRGINIA

 

 Counties of Barbour,        FEMA-1319-DR            February 18 - 22

 

 Braxton, Cabell, Calhoun,   Flooding, severe storms,

 

 Doddridge, Gilmer,          and landslides

 

 Harrison, Jackson.,

 

 Kanawha, Lewis, Lincoln,

 

 Marion, Mason, Monongalia,

 

 Pocohontas, Preston,

 

 Putnam, Randolph, Ritchie,

 

 Roane, Taylor, Tucker,

 

 Tyler, Upshur, Wetzel, and

 

 Wirt

 

 

 WISCONSIN

 

 Counties of Adams,          FEMA-1332-DR            May 26 - July 19

 

 Ashland, Barron, Burnett,   Severe storms, flooding,

 

 Columbia, Crawford, Dane,   and tornadoes

 

 Dodge, Forest, Grant,

 

 Green, Iowa, Iron,

 

 Jackson, Juneau, Kenosha,

 

 Lafayette, Milwaukee,

 

 Monroe, Oneida, Polk,

 

 Racine, Richland, Rusk,

 

 Sauk, Sawyer, Vernon,

 

 Walworth, Waukesha, and

 

 Washburn

 

 Counties of Dane, Door,     FEMA-3163-EM            December 11 - 31

 

 Green, Kenosha, Kewaunee,   Record/near record

 

 Manitowoc, Milwaukee,       snow

 

 Racine, Rock, Sheboygan,

 

 and Walworth

 

 

 WYOMING

 

 Counties of Crook, Goshen,  FEMA-1351-DR            October 31 -

 

 Platte, and Weston          Severe winter storms    November 20
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For the text of Rev. Rul. 2000-15, 2000-12 IRB 774, see Doc 2000-6650

    (14 original pages) or 2000 TNT 45-6.

    Part I

    Section 165. -- Losses

    26 CFR 1.165-11: Election in respect of losses attributable to a

    disaster.
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    loss deduction, disasters
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-5909 (11 original pages)
  • Tax Analysts Electronic Citation
    2001 TNT 41-10
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