§1400 — [§§1400 to 1400C. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209 ] Section 1400, added Pub. L. 105–34, title VII, §701(a), Aug. 5, 1997, 111 Stat. 863 ; amended Pub. L. 105–206, title VI, §6008(a), July 22, 1998, 112 Stat. 811 ; Pub. L. 106–554, §1(a)(7) [title I, §§113(c), 116(b)(5), 164(a)(1)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-601, 2763A-603, 2763A-625; Pub. L. 108–311, title III, §310(a), Oct. 4, 2004, 118 Stat. 1180 ; Pub. L. 109–432, div. A, title I, §110(a)(1), Dec. 20, 2006, 120 Stat. 2939 ; Pub. L. 110–343, div. C, title III, §322(a)(1), Oct. 3, 2008, 122 Stat. 3873 ; Pub. L. 111–312, title VII, §754(a), Dec. 17, 2010, 124 Stat. 3321 , related to establishment of DC Zone.

Because we decide on the preponderance ofthe evidence whether petitioners were engaged in the active conduct ofa trade or business during 2006, we need not decide whether section 7491 applies to this issue.

ded by the Secretary, any return, declaration, statement, or other document required to be made under any provision ofthe internal revenue laws * * * shall contain or be verified by a written declaration that it is made under penalties ofperjury."); sec. 1400S(e) (authorizing the Secretaryto "make such adjustments in the application ofthe internal revenue laws as may be necessary to ensure that taxpayers do not lose any deduction or credit or experience a change of filing status" by reason ofexi

ded by the Secretary, any return, declaration, statement, or other document required to be made under any provision ofthe internal revenue laws * * * shall contain or be verified by a written declaration that it is made under penalties ofperjury."); sec. 1400S(e) (authorizing the Secretaryto "make such adjustments in the application ofthe internal revenue laws as may be necessary to ensure that taxpayers do not lose any deduction or credit or experience a change of filing status" by reason ofexi

A qualified hurricane.distribution is defined as a distribution from an eligible retirement plan: (1) made on or after August 25, 2005, and befo e January 1, 2007, to an individual hhose principal place ofabode on or after August 28, 2005, is in the Hurricane Katrina disaster area; (2) made on or after Septèmber 23, 2005, and befo

The issue for decision is whether petitioners' 68-foot Convertible Viking Yacht meets the definition of"qualified SERVEDOct152012 - 2 - [*2] GulfOpportunity Zone property" under section 1400N(d)(2).1 Petitioners resided in Flowood, Mississippi, at the time the petition was filed.

ntinued) Hurricane Rita disaster area on or after September 23, 2005, and which are attributable to Hurricane Rita, or (3) which arise in the Hurricane Wilma disaster area on or after October 23, 2005, and which are attributable to Hurricane Wilma." Sec. 1400S(b). The entire State of 'Florida is included in both the Hurricane Katrina and Hurricane Wilma disaster areas. See Rev. Proc. 2006- 32, sec. 2, 2006-2 C.B. 61-62. - -13 - resulting from Hurricane Agnes was a casua·lty) ; see also sec. 1. 1

1400Q, certain relief is given to individuals who make withdrawals from qualified retirement plan accounts, such as petitioner's 401(k) account, if the withdrawal is a qualified hurricane distribution. Sec. 1400Q(a). Potential relief here is that: (1) Unless the taxpayer elects otherwise, any amount required to be included in gross income for

1400(c) (1970), as amended. Daniel attended public school through the eighth grade in the Portland School District under a series of IEP's, one for each school year, pursuant to the IDEA. Although Daniel was a special education student, he attended regular classes with nondisabled students for most of the school day. Because of his learning di