Table of Contents

• Publication 4492-B - Introductory Material
  • Introduction
  • Useful Items - You may want to see:
• Publication 4492-B - Main Content
  • Definitions
    • Midwestern Disaster Areas
    • Applicable Disaster Date
  • Charitable Giving Incentives
    • Temporary Suspension of Limits on Charitable Contributions
    • Standard Mileage Rate for Charitable Use of Vehicles
    • Mileage Reimbursements to Charitable Volunteers
  • Casualty and Theft Losses
    • Time limit for making election.
  • Replacement Period for Nonrecognition of Gain
  • Net Operating Losses
  • IRAs and Other Retirement Plans
    • Definitions
    • Taxation of Qualified Disaster Recovery Assistance Distributions
    • Repayment of Qualified Disaster Recovery Assistance Distributions
    • Repayment of Qualified Distributions for the Purchase or Construction of a Main Home
    • Loans From Qualified Plans
  • Additional Tax Relief for Individuals
    • Earned Income Credit and Child Tax Credit
    • Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding
    • Education Credits
    • Recapture of Federal Mortgage Subsidy
    • Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding
    • Tax Relief for Temporary Relocation
  • Additional Tax Relief for Businesses
    • Employee Retention Credit
    • Employer Housing Credit and Exclusion
    • Demolition and Clean-up Costs
    • Increase in Rehabilitation Tax Credit
  • Request for Copy or Transcript of Tax Return
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 4492-B - Additional Material
• Index