REVENUE RULE 91-10
1991-1 C.B. 48, 1991-7 I.R.B. 6.
Internal Revenue Service
Revenue Ruling
LOSSES; CASUALTY; DISASTER AREA; YEAR OF DEDUCTION
Published: February 19, 1991
Section 165. Losses, 26 CFR 1.165-11: Election in respect of losses attributable to a disaster.
Losses; casualty; disaster area; year of deduction. Disaster areas in which losses for 1990 qualify for special tax treatment under section 165(i) of the Code are listed.
LAW AND ANALYSIS HOLDING
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, Pub. L. No. 100-707, sections 101 thru 113, 102 Stat. 4689 (1988), the taxpayer may elect to take 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.
The election to deduct for the preceding year must be made on or before the later of (1) the original due date of the taxpayer's income tax return for the year in which the disaster occurred, or (2) the due date of the preceding year's return (taking into account extensions of time for filing granted to the taxpayer). Section 1.165-11 of the Income Tax Regulations. This section of the regulations sets forth the procedures for making an election with respect to such losses.
The provisions of section 165(i) of the Code 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).
As of December 26, 1990, the President had determined that the areas listed below have been adversely affected by disasters of sufficient severity occurring during 1990 to warrant disaster assistance by the Federal Government under the Disaster Relief and Emergency Assistance Act.
There may be areas in which a disaster occurred during 1990 and which the President, after December 26, 1990, declares eligible for disaster assistance under the Disaster Relief and Emergency Assistance Act. Information concerning these areas will be published in future issues of the Internal Revenue Bulletin, and these areas will be included in this revenue ruling when it is published in the Cumulative Bulletin.
DISASTER AREAS IN 1990:
Alabama
Counties of Bibb, Blount, Calhoun, Cherokee, Chilton, Clay, Cleburne, Coosa, Cullman, Dallas, DeKalb, Etowah, Etoway, Greene, Hale, Jackson, Jefferson, Marengo, Marshall, Morgan, Randolph, Russell, St. Clair, Shelby, Sumter, Talladega, Tuscaloosa, and Walker
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: February 3-February 16, 1990
Counties of Autauga, Baldwin, Barbour, Bullock, Butler, Calhoun, Chambers, Chilton, Choctaw, Clarke, Clay, Coffee, Conecuh, Covington, Crenshaw, Dale, Dallas, Elmore, Escambia, Geneva, Henry, Houston, Lowndes, Macon, Mobile, Monroe, Montgomery, Pike, Randolph, Russell, Tallapoosa, Washington, and Wilcox
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: March 15-March 28, 1990
America Samoa
Territory of American Samoa
TYPE OF DISASTER: Hurricane Ofa
DATE DISASTER OCCURRED OR BEGAN: February 2-February 12, 1990
Arizona
Counties of Coconino, Gila, Graham, Maricopa, Mohave, Pima, Pinal, and Yavapai; and the Havasupai and Gila River Indian Reservations
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: July 8-September 14, 1990
Arkansas
Counties of Benton, Boone, Calhoun, Carroll, Clark, Clay, Conway, Columbia, Crawford, Desha, Faulkner, Franklin, Garland, Hempstead, Hot Spring, Izard, Jefferson, Johnson, Lafayette, Little River, Logan, Madison, Marion, Miller, Monroe, Newton, Ouachita, Perry, Pike, Polk, Pope, Pulaski, Scott, Sebastian, Stone, Union, and Yell
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: May 1-June 3, 1990
California
Counties of Los Angeles, San Bernardino, Santa Barbara, and Riverside
TYPE OF DISASTER: Wildland fires
DATE DISASTER OCCURRED OR BEGAN: June 26-July 3, 1990
Commonwealth of the Northern Mariana Islands
Islands of Agrihan, Anatahan, Rota, Saipan, and Tinian
TYPE OF DISASTER: Typhoon Koryn
DATE DISASTER OCCURRED OR BEGAN: January 15-January 16, 1990
Federated States of Micronesia
States of Chuuk (Truk), and Yap
TYPE OF DISASTER: Typhoon Owen
DATE DISASTER OCCURRED OR BEGAN: November 26-December 1, 1990
Florida
Counties of Bay, Calhous, Escambia, Gadsden, Gulf, Holmes, Liberty, Okaloosa, Santa Rosa, Walton, and Washington
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: March 16-April 9, 1990
Georgia
Counties of Baker, Bibb, Butts, Carroll, Catoosa, Chattooga, Cobb, Dade, Dooly, Douglas, Early, Fannin, Floyd, Fulton, Gilmer, Gordon, Harris, Heard, Lee, Macon, Meriwether, Monroe, Murray, Muscogee, Newton, Pike, Polk, Pulaski, Stewart, Talbot, Union, Upson, Walker, Whitfield, and Wilcox
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: February 10-March 30, 1990
______________
Counties of Burke, Columbia, Emanuel, Jefferson, Jenkins, Johnson, McDuffie, Richmond, and
Screven
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: October 11-October 29, 1990
Hawaii
Island of Hawaii
TYPE OF DISASTER: Lava flows from the PU''O' and Kupaianaa Vents of the Kilauea Volcano
DATE DISASTER OCCURRED OR BEGAN: January 24, 1990-(Continuing)
Illinois
Counties of Champaign, Douglas, Edgar, Ford, Iroquois, Livingston, McLean, Moultrie, Piatt, and Vermilion
TYPE OF DISASTER: Severe ice storm
DATE DISASTER OCCURRED OR BEGAN: February 14-February 15, 1990
_______________
Counties of Adams, Bureau, Calhoun, Cass, Douglas, Edwards, Hamilton, Hancock, Henderson,
Henry, Jasper, Jo Daviess, Macon, Marion, Marshall, McDonough, Menard, Mercer, Moultrie,
Putnam, Richland, Rock Island, Schulyer, Shelby, Tazewell, Wabash, Wayne, White,
Whiteside, and Woodford
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: May 15-July 3, 1990
Counties of Kane, Kendall, and Will
TYPE OF DISASTER: Tornadoes
DATE DISASTER OCCURRED OR BEGAN: August 28, 1990
Indiana
Counties of Brown, Clark, Crawford, Daviess, Dearborn, Dubois, Floyd, Franklin, Gibson, Greene, Harrison, Jackson, Jefferson, Jennings, Knox, Martin, Montgomery, Ohio, Orange, Perry, Pike, Posey, Putnam, Ripley, Scott, Switzerland, Vermillion, Warrick, and Washington
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: May 15-June 28, 1990
________________
Lake County
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: November 27-December 14, 1990
Iowa
Counties of Audubon, Boone, Calhoun, Carroll, Cedar, Clark, Clarke, Clinton, Crawford, Dallas, Des Moines, Franklin, Greene, Hamilton, Hardin, Iowa, Jasper, Johnson, Jones, Keokuk, Linn, Louisa, Madison, Mahaska, Marion, Marshall, Monona, Monroe, Muscatine, Plymouth, Polk, Scott, Shelby, Story, Tama, Wapello, Warren, Washington, Webster, and Woodbury
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: May 18-July 6, 1990
_______________
Counties of Black Hawk, Bremer, Buchanan, Cerro Gordo, Chickasaw, Clayton, Clinton,
Fayette, Franklin, Fremont, Howard Johnson, Jones, Linn, Pottawattamie, Winnesheik, and
Worth
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: July 25-July 31, 1990
Mississippi
Counties of Adams, Alcron, Amite, Benton, Clarke, Coahoma, Copiah, Covington, Forrest, George, Greene, Harrison, Jackson, Jasper, Jones, Kemper, Lauderdale, Lawrence, Lincoln, Madison, Marion, Marshall, Newton, Panola, Perry, Pike, Prentiss, Quitman, Simpson, Smith, Tallahatchie, Tippah, Union, Walthall, and Wilkinson
TYPE OF DISASTER: Severe storms, Tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: January 24-March 15, 1990
Missouri
Counties of Bates, Benton, Boone, Callaway, Clay, Cole, Dallas, Green, Jackson, Johnson, Laclede, Lafayette, Lincoln, Maries, Miller, Moniteau, Montgomery, Morgan, Osage, Pettis, Pulaski, Ray, Saline, Warren, Washington, and Webster; and the City of Kansas City
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: May 15-June 9, 1990
Nebraska
Counties of Boone, Buffalo, Chase, Clay, Colfax, Cuming, Custer, Dodge, Douglas, Gage, Hall, Hamilton, Hitchcock, Madison, Nance, Platte, Red Willow, Sarpy, Sherman, Stanton, Thayer, Thurston, and Washington
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: June 10-July 30, 1990
New Hampshire
Counties of Belknap, Carroll, Chesire, Coos, Grafton, Hillsborough, Merrimack, and Sullivan
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: August 7-August 11, 1990
Ohio
Counties of Athens, Belmont, Butler, Clermont, Columbiana, Fairfield, Franklin, Hamilton, Harrison, Hocking, Jackson, Jefferson, Lawrence, Licking, Madison, Mahoning, Monroe, Morrow, Muskingum, Perry, Pike, Richland, Ross, Trumbell, and Vinton
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: May 28-July 15, 1990
Oklahoma
Counties of Adair, Atoka, Bryan, Caddo, Carter, Cherokee, Choctaw, Cleveland, Coak, Cotton, Delaware, Ellis, Garvin, Haskell, Hughes, Jefferson, Johnston, Kingfisher, Latimer, LeFlore, Lincoln, Logan, Love, Marshall, McClain, McCurtain, McIntosh, Murray, Okmulgee, Payne, Pittsburg, Pontotoc, Pottawatomie, Pushmataha, Roger Mills, Seminole, Sequoyah, and Stephens; and the City of Bethany
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: April 14-June 1, 1990
Oregon
Counties of Clatsop, and Tillamook
TYPE OF DISASTER: Severe storms, flooding
DATE DISASTER OCCURRED OR BEGAN: January 6-January 9, 1990
Republic of Palau (Trust Territory of the Pacific Islands)
Republic of Palau
TYPE OF DISASTER: Super Typhoon Mike
DATE DISASTER OCCURRED OR BEGAN: November 10-November 11, 1990
South Carolina
Counties of Aiken, Calhoun, Cherokee, Darlington, Edgefield, Florence, Kershaw, Lancaster, Lee, Orangeburg, Spartanburg, Sumter, and Union
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: October 11-October 28, 1990
Tennessee
Counties of Hamilton, Marion, and Polk
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: February 15-February 20, 1990
Texas
Counties of Anderson, Angelina, Archer, Bosque, Bowie, Brown, Callahan, Cass, Cherokee, Clay, Collin, Comanche, Cooke, Cottle, Dallas, Denton, Eastland, Ellis, Erath, Fannin, Freestone, Grayson, Hamilton, Hansford, Henderson, Hill, Hood, Houston, Jack, Johnson, Jones, Kaufman, Lamar, Leon, Liberty, Limestone, Madison, McLennan, Mills, Montague, Motley, Navarro, Ochiltree, Palo Pinto, Parker, Payne, Pecos, Polk, Red River, San Jacinto, Shackelford, Somervell, Tarrant, Taylor, Throckmorton, Tom Green, Trinity, Upton, Van Zandt, Walker, Wharton, Wise, Wichita, and Young
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: April-June 4, 1990
Vermont
Counties of Caledonia, Chittenden, Franklin, Lamoille, Orange, and Washington
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: July 4-July 23, 1990
Washington
Counties of Benton, Grays Harbor, King, Lewis, Pierce, Thurston, and Wahkiakum, Counties of Chelan Island, Clallam, Grays Harbor, Jefferson, King, Kitsap, Kittias, Lewis, Mason, Pacific, Pierce, San Juan, Skagit, Snohomish, Thurston, Wahkiakum, Whatcom, and Yakima
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: January 6-January 14, 1990
Wisconsin
Counties of Brown, Calumet, Crawford, Dane, Grant, Green, Iowa, Juneau, Kewaunee, Lafayette, Manitowoc, Outagamie, Richland, Rock, Sank, Vernon, and Winnebago
TYPE OF DISASTER: Severe storms, tornadoes, and flooding
DATE DISASTER OCCURRED OR BEGAN: June 22-July 19, 1990
Monroe County
TYPE OF DISASTER: Severe storms, and flooding
DATE DISASTER OCCURRED OR BEGAN: August 17-August 19, 1990
DRAFTING INFORMATION
The principal author of this revenue ruling is Karl A. La Cour of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue ruling, contact Mr. La Cour on (202) 566-6438 (not a toll-free call).
Rev. Rul. 91-10, 1991-1 C.B. 48, 1991-7 I.R.B. 6.