Table of Contents

• Publication 4492-A - Introductory Material
  • Introduction
  • Useful Items - You may want to see:
• Publication 4492-A - Main Contents
  • Definitions
    • Kansas Disaster Area
    • Storms and Tornadoes
  • Casualty and Theft Losses
  • Replacement Period for Nonrecognition of Gain
  • Net Operating Losses
  • IRAs and Other Retirement Plans
    • Definitions
    • Taxation of Qualified Recovery Assistance Distributions
    • Repayment of Qualified Recovery Assistance Distributions
    • How To Report Qualified Recovery Assistance Distributions
    • Repayment of Qualified Distributions for the Purchase or Construction of a Main Home
    • Loans From Qualified Plans
  • Additional Tax Relief for Businesses
    • Special Depreciation Allowance
    • Increased Section 179 Deduction
    • Employee Retention Credit
    • Demolition and Clean-up Costs
  • Request for Copy or Transcript of Tax Return
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Index