rr-01-15.pdf

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Part I
Section 165.--Losses
26 CFR 1.165-11: Election in respect of losses attributable to a disaster.
Rev. Rul. 2001-15
Under § 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. §§ 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 § 165(i), a disaster includes an event declared a major disaster or an emergency
under the Act.
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.
The provisions of § 165(i) apply only to losses that are otherwise deductible under §
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 §
165(c)(3).
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
For further information regarding this revenue ruling, contact Martin Scully Jr. on (202)
622-4960 (not a toll-free call).

Disaster AreaDisaster DescriptionDisaster Date
Alabama
Counties of DeKalb, Cherokee, and
Jackson
FEMA-1317-DR
Severe winter storm
January 20 - 29
Counties of Jefferson and TuscaloosaFEMA-1322-DR
Severe storms and
flooding
March 10 - 11
Counties of Cherokee, Dale, Etowah,
Geneva, Henry, Houston, Jefferson,
Limestone, Macon, St. Clair, and
Tuscaloosa
FEMA-1352-DR
Severe storms and
tornadoes
December 16 - 22
Alaska
Municipality of Anchorage; Boroughs of
Aleutians East, Bristol Bay, Denali,
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
FEMA-1316-DR
Severe winter storms
and avalanches
December 21, 1999-
February 23, 2000
Arizona
Counties of Cochise, La Paz, Maricopa,
Pinal, Santa Cruz, and Yavapai
FEMA-1347-DR
Severe storms and
flooding
October 21 -
November 8
Arkansas
Counties of Arkansas, Benton, Bradley,
Calhoun, Clark, Cleveland, 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
FEMA-3159-EM
Severe winter ice storm
December 12 -
January 8, 2001
Counties of Arkansas, Baxter, Benton,
Boone, Bradley, Calhoun, Clark,
Cleburne, Cleveland, Columbia, Conway,
FEMA-1354-DR
Severe winter ice storm
December 12 -
January 8, 2001

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 CountyFEMA-1342-DR
Earthquake
September 3
District of Columbia
District of ColumbiaFEMA-1325-DR
Severe winter storm
January 25 - 31
District of ColumbiaFEMA-1338-DR
Severe thunderstorms
August 7
Florida
Counties of Bay, Calhoun, Escambia,
Franklin, Gulf, Jefferson, Leon, Okaloosa,
and Walkulla
FEMA-1344-DR
Tropical Storm Helene
September 21 -
October 4
Counties of Broward, Collier, Miami-
Dade, and Monroe
FEMA-1345-DR
Severe storms and
flooding
October 3 - 11
Georgia
Counties of Banks, Barrow, Bartow,
Butts, Carroll, 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
FEMA-1311-DR
Severe winter storm
January 22-February 1
Counties of Colquitt, Decatur, Grady,
Mitchell, Tift, and Turner
FEMA-1315-DR
Severe storms and
tornadoes
February 14

Hawaii
Hawaii CountyFEMA-1348-DR
Severe storms and
flooding
October 28 -
November 2
Idaho
Counties of Ada, Bannock, Bingham,
Blaine, Boise, Clearwater, Custer,
Elmore, Idaho, Jerome, Lemhi, Lewis,
Lincoln, Power, and Valley; and the Fort
Hall Indian Reservation
FEMA-1341-DR
Wildfires
July 27-September 26
Illinois
Counties of Bureau, Cook, DeWitt,
DuPage, Ford, Fulton, Grundy,
Henderson, Henry, Iroquois, Kane,
Kankakee, Kendall, Lake, La Salle,
Livingston, Marshall, McDonough,
McHenry, McLean, Menard, Ogle, Peoria,
Stark, Will, and Winnebago
FEMA-3161-EM
Record/near record
snow
December 10 - 31
Indiana
Counties of Allen, Carroll, Cass, Elkhart,
Fulton, Howard, Huntington, Jasper,
Kosciusko, Lagrange, Lake, Miami,
Noble, Pulaski, St. Joseph, Steuben,
White, and Whitley
FEMA-3162-EM
Record/near record
snow
December 11 - 31
Kansas
Counties of Crawford, Labette, and
Neosho
FEMA-1327-DR
Severe storms and
tornadoes
April 19 - 20
Kentucky
Counties of Ballard, Breckinridge,
Carlisle, Crittenden, Daviess, Hancock,
Henderson, Hopkins, Livingston,
Spencer, and Webster
FEMA-1310-DR
Tornadoes, severe
storms, torrential rains
and flash flooding
January 3 - 4
Counties of Bath, Bourbon, Boyd, Carter,
Fleming, Greenup, Harrison, Johnson,
Lawrence, Lewis, Mason, Nicholas,
Oldham, Pendleton, Robertson, and
Rowan
FEMA-1320-DR
Severe storms and
flooding
February 18-March 2
Louisiana
Parishes of Bienville, Claiborne, Lincoln,
Ouachita, Richland, Union, Webster, and
West Carroll
FEMA-1314-DR
Severe winter storm
January 27 - 30
Parishes of Bienville, Bossier, Caddo,
Claiborne, Lincoln, Ouachita, Union and
Webster
FEMA-1357-DR
Severe winter ice storm
December 11 -
January 3, 2001

Maine
Counties of Androscoggin, Aroostock,
Franklin, Kennebec, Oxford, Piscataquis,
Somerset, and Washington
FEMA-1326-DR
Severe storms, flooding,
and ice jams
March 28-April 26
Maryland
Baltimore City; and Counties of Anne
Arundel, Baltimore, Calvert, Caroline,
Charles, Dorchester, Frederick, Howard,
Kent, Montgomery, Prince Georges,
Queen Anne’s, St. Mary’s, and Talbot
FEMA-1324-DR
Severe winter storm
January 25 - 30
Michigan
Counties of Oakland and WayneFEMA-1346-DR
Severe storms and
flooding
September 10 - 11
Minnesota
Counties of Becker, Chippewa, Clay,
Clearwater, Dakota, Dodge, Faribault,
Fillmore, Freeborn, Houston, Mahnomen,
Mower, Norman, Ramsey, Roseau,
Winona, and Yellow Medicine; and the
White Earth Indian Reservation
FEMA-1333-DR
Severe storms, flooding,
and tornadoes
May 17- July 26
Missouri
Counties of Crawford, Franklin,
Gasconade, Jefferson, St. Charles, Ste.
Genevieve, St. Francois, St. Louis
County, Warren, and Washington
FEMA-1328-DR
Severe thunderstorms
and flash flooding
May 6 - 7
Montana
Counties of Beaverhead, Big Horn,
Blaine, 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
FEMA-1340-DR
Wildfires
July 13-September 25
Counties of Carter, Fallon, Richland,
Roosevelt, Sheridan, and Wibaux
FEMA-1350-DR
Severe winter storms
October 31 -
November 20

New Jersey
Counties of Morris and SussexFEMA-1337-DR
Severe storms, flooding
and mudslides
August 12 - 21
Counties of Atlantic, Bergen, Burlington,
Camden, Cape May, Cumberland, Essex,
Gloucester, Hudson, Hunterdon, Mercer,
Middlesex, Monmouth, Morries, Ocean,
Passaic, Salem, Somerset, Sussex, Union,
and Warren
FEMA-3156-EM
West Nile Virus
May 30 - November 1
New Mexico
Counties of Bernalillo, Catron, Chaves,
Cibola, 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.
FEMA-3154-EM
Severe fire threats
May 5 - July 7
Counties of Bernalillo, Chaves, Cibola,
DeBaca, Dona Ana, Eddy, Guadalupe,
Lincoln, Los Alamos, McKinley, Mora,
Otero, Rio Arriba, Sandoval, San Juan,
San Miguel, Santa Fe, Sierra, Socorro,
Taos, and Torrance
FEMA-1329-DR
Severe forest fire
May 5 - June 9
New York
Counties of Albany, Allegany,
Cattaraugus, Chenango, Columbia,
Dutchess, Erie, Essex, Greene, Herkimer,
Lewis, Livingston, Madison,
Montgomery, Niagara, Oneida,
Onondaga, Orleans, Otsego, Rensselaer,
Schenectady, Schoharie, Steuben,
Sullivan, Tioga, Tompkins, Ulster, and
Yates
FEMA-1335-DR
Severe storms and
flooding
May 3 - August 12
New York City; and Counties of Albany,
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,
FEMA-3155-EM
West Nile Virus
May 22 - November 1

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, Chautauqua, and
Erie
FEMA-3157-EM
Near record snow
November 19 - 21
North Carolina
Counties of Alamance, Anson, Cabarrus,
Caswell, 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
FEMA-1312-DR
Severe winter storm
January 24-February 1
North Dakota
Counties of Barnes, Benson, Bottineau,
Burke, Burleigh, Cass, Cavalier, 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.
FEMA-1334-DR
Severe storms, flooding
and ground saturation
April 5 - August 12
Counties of Benson, Bowman, Cavalier,
Divide, Golden Valley, McKenzie,
Ramsey, Towner, and Williams
FEMA-1353-DR
Severe winter storms
and tornadoes
November 1 - 20
Ohio
Counties of Adams, Gallia, Jackson,
Lawrence, Meigs, Pike, and Scioto
FEMA-1321-DR
Severe storms and
flooding
February 18-March 2
Lucas CountyFEMA-1339-DR
Severe storms and
flooding
July 29 - August 2
Greene CountyFEMA-1343-DR
Severe storms and a
September 20

tornado
Counties of Caddo, Carter, Comanche,
Cotton, Grady, Jackson, Jefferson, Kiowa,
McClain, and Tillman
FEMA-1349-DR
Severe storms and
flooding
October 21 - 29
Oklahoma
Counties of Adair, Atoka, Bryan, Carter,
Cherokee, Choctaw, Cleveland, Coal,
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
FEMA-3158-EM
Severe winter and ice
storm
December 25 -
Counties of Caddo, Carter, Comanche,
Cotton, Grady, Jackson, Jefferson, Kiowa,
McClain, Oklahoma, and Tillman
FEMA- 1349-DR
Severe storms and
flooding
October 21 - 29
Counties of Adair, Atoka, Beckham,
Bryan, Caddo, Carter, Cherokee,
Choctaw, 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
FEMA-1355-DR
Severe winter ice storm
December 25 -
January 10, 2001
South Carolina
Counties of Abbeville, Aiken, Allendale,
Bamberg, 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
FEMA-1313-DR
Severe winter storm
January 22-February 1

South Dakota
Counties of Custer, Fall River, Jackson,
Pennington, and Shannon
FEMA-1330-DR
Severe winter storm,
flooding, landslides, and
mudslides
April 18 - 20
Tennessee
Counties of Anderson, Benton, Cheatham,
Davidson, Henry, Hickman, Houston,
Jackson, Knox, Lake, Obion, Perry,
Pickett, Stewart, Weakley
FEMA-1331-DR
Severe storms,
tornadoes, and flooding
May 23 - 31
Texas
Tarrant CountyFEMA-1323-DR
Severe storms,
tornadoes, and flooding
March 28 - 29
Counties of Borden, Bowie, Carson, Cass,
Cherokee, 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
FEMA-1356-DR
Severe winter ice storm
December 12 -
January 15, 2001
Vermont
Counties of Addison, Bennington,
Orange, Rutland, Windham, and Windsor
FEMA-1336-DR
Severe storms and
flooding
July 14 - 18
Counties of Bennington and RutlandFEMA-1358-DR
Severe storms and
flooding
December 16 - 18
Virginia
Cities of Alexandria, Colonial Heights,
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,
FEMA-1318-DR
Severe winter storm
January 25 - 30

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, Braxton, Cabell,
Calhoun, Doddridge, Gilmer, Harrison,
Jackson., Kanawha, Lewis, Lincoln,
Marion, Mason, Monongalia, Pocohontas,
Preston, Putnam, Randolph, Ritchie,
Roane, Taylor, Tucker, Tyler, Upshur,
Wetzel, and Wirt
FEMA-1319-DR
Flooding, severe storms,
and landslides
February 18 - 22
Wisconsin
Counties of Adams, Ashland, Barron,
Burnett, Columbia, Crawford, Dane,
Dodge, Forest, Grant, Green, Iowa, Iron,
Jackson, Juneau, Kenosha, Lafayette,
Milwaukee, Monroe, Oneida, Polk,
Racine, Richland, Rusk, Sauk, Sawyer,
Vernon, Walworth, Waukesha, and
Washburn
FEMA-1332-DR
Severe storms, flooding,
and tornadoes
May 26 - July 19
Counties of Dane, Door, Green, Kenosha,
Kewaunee, Manitowoc, Milwaukee,
Racine, Rock, Sheboygan, and Walworth
FEMA-3163-EM
Record/near record
snow
December 11 - 31
Wyoming
Counties of Crook, Goshen, Platte, and
Weston
FEMA-1351-DR
Severe winter storms
October 31 -
November 20