Disaster Relief Tax Act of 1997

Summary

Disaster Relief Tax Act of 1997 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to postpone, for up to 90 days, certain tax-related deadlines in the case of a taxpayer affected by a presidentially declared disaster. Permits the Secretary to prescribe regulations under which an appraisal for the purpose of obtaining a Federal loan as a result of such a disaster may be used to establish the amount of the disaster loss.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 24 April 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 24 April 1997

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• Introduced in House

  summary · EN · 24 April 1997

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