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| Author: | Baldwin, R. Plunkett, L.M. Herring, R.B. |
| Title: | Dealing with the tax consequences of a natural disaster |
| Journal: | Journal of Accountancy
1990 : AUG, VOL. 170:2, p. 50-53, 55, 57 |
| Index terms: | CONTINGENCY PLANNING TAXATION LOSS |
| Language: | eng |
| Abstract: | Review of how US accountants can help businesses cope with complex tax laws on damage claims after a catastrophe. Personal gains and losses. Personal casualty losses. The proper tax year to claim losses. Damage claims for personal residences. Interest deductibility. Business gains and losses. Inventory planning and effect of disasters on depreciation. A Box summarizes main points. An exhibit outlines applicable US tax sections. A checklist is given for dealing with natural disasters. |
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