Internal Revenue Bulletin 2017-50 (PDF rendition): IRS Revenue Procedures

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HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Proc. 2017–60, page 559.
This procedure provides a safe harbor that allows an individual
to deduct amounts paid to repair damage to his or her personal
residence caused by deteriorating concrete foundations con-
taining the mineral pyrrhotite.
ADMINISTRATIVE
Rev. Proc. 2017–60, page 559.
This procedure provides a safe harbor that allows an individual
to deduct amounts paid to repair damage to his or her personal
residence caused by deteriorating concrete foundations con-
taining the mineral pyrrhotite.
Finding Lists begin on page ii.
Bulletin No. 2017–50
December 11, 2017

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings to
taxpayers or technical advice to Service field offices, identify-
ing details and information of a confidential nature are deleted
to prevent unwarranted invasions of privacy and to comply with
statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Sec-
retary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
December 11, 2017Bulletin No. 2017–50

Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.105: Examination of returns and claims
for refund, credit or abatement; determination of
correct tax liability.
(Also Part 1, §§ 165; 1.165–7(a)(2); 1.165–7(b).)
Rev. Proc. 2017–60
SECTION 1. PURPOSE
This revenue procedure provides guid-
ance to individuals regarding the federal in-
come tax treatment of amounts paid to re-
pair damage to their personal residences
resulting from deteriorating concrete foun-
dations caused by the presence of the min-
eral pyrrhotite.
SECTION 2. BACKGROUND
.01 Residents in the northeastern part
of the United States have reported prob-
lems with certain residential concrete
foundations. In August 2015, the Con-
necticut Office of the Attorney General
and the Connecticut Department of Con-
sumer Protection (DCP) began investigat-
ing numerous complaints by homeowners
concerning deteriorating concrete founda-
tions. The conclusions of the investigation
are available in the “Report on Deteriorat-
ing Concrete in Residential Foundations”
issued by the DCP on December 30, 2016.
.02 Investigators concluded that the de-
terioration of the concrete foundations
was caused by the presence of pyrrhotite
in the concrete mixture used to pour the
foundations. Pyrrhotite is a naturally ex-
isting mineral in stone aggregate, which is
used to produce concrete. Pyrrhotite oxi-
dizes in the presence of water and oxygen,
leading to the formation of expansive
mineral products, and causing concrete to
deteriorate prematurely.
.03 Pursuant to Connecticut Public Act
No. 16–45,
1
Connecticut residents with
deteriorating concrete foundations may
request a reassessment of the assessed
value of their homes based on a written
evaluation from a licensed engineer indi-
cating that the foundation was made with
defective concrete.
.04 The Internal Revenue Service
(“Service”) has received inquiries about
whether a loss resulting from a deteriorat-
ing concrete foundation constitutes a de-
ductible casualty loss within the meaning
of § 165 of the Internal Revenue Code, the
taxable year any such loss would be de-
ductible, and how the amount of the loss
would be computed.
.05 Section 165(a) generally allows
taxpayers to deduct losses sustained dur-
ing the taxable year that are not compen-
sated for by insurance or otherwise. For
personal-use property, such as a taxpay-
er’s personal residence, § 165(c)(3) limits
an individual’s deduction to losses arising
from fire, storm, shipwreck, or other ca-
sualty, or from theft. A casualty is dam-
age, destruction, or loss of property that
results from an identifiable event that is
sudden, unexpected, and unusual. Rev.
Rul. 72–592, 1972–2 C.B. 101. Damage
or loss resulting from progressive deteri-
oration of property through a steadily op-
erating cause is not a casualty loss.See
Matheson v. Commissioner, 54 F.2d 537
(2d Cir. 1931).
.06 A casualty loss is allowed as a
deduction only for the taxable year in
which the loss is sustained. However, if
the taxpayer has a claim for reimburse-
ment of the loss from insurance or other-
wise, for which there is a reasonable pros-
pect of recovery, no portion of the loss is
deductible until it can be ascertained with
reasonable certainty whether the reim-
bursement will be received.See§ 1.165–
1(c)(4) of the Income Tax Regulations.
.07 If a taxpayer deducted a loss and in a
subsequent taxable year receives reimburse-
ment for the loss, the taxpayer does not
recompute the tax for the taxable year in
which the deduction was taken, but includes
the amount of the reimbursement in gross
income for the taxable year in which re-
ceived, subject to the provisions of § 111,
relating to recovery of amounts previously
deducted.See§ 1.165–1(d)(2)(iii).
.08 The amount of a taxpayer’s casu-
alty loss generally is the decrease in the
fair market value of the property as a
result of the casualty, limited to the tax-
payer’s adjusted basis in the property.See
§ 1.165–7(b). To simplify the computa-
tion of a casualty loss deduction, existing
regulations permit taxpayers to use the
cost to repair the damaged property as
evidence of the decrease in value of the
property.See§ 1.165–7(a)(2)(ii).
.09 Section 165(h)(1) and (2) imposes
two limitations on casualty loss deduc-
tions for personal use property. First, a
casualty loss deduction is allowable only
for the amount of the loss that exceeds
$100 per casualty. Second, the net amount
of all of a taxpayer’s casualty losses (in
excess of casualty gains, if any) is allow-
able only for the amount of the losses that
exceeds 10 percent of the taxpayer’s ad-
justed gross income (AGI) for the year.
.10 In view of the unique circum-
stances surrounding the damage caused by
deteriorating concrete foundations con-
taining the mineral pyrrhotite, the Trea-
sury Department and the Service con-
clude that it is appropriate to provide a
safe harbor method that treats certain
damage resulting from deteriorating
concrete foundations as a casualty loss
and provides a formula for determining
the amount of the loss. Accordingly, for
an individual taxpayer within the scope
of this revenue procedure, the Service
will not challenge the taxpayer’s treat-
ment of damage resulting from a deteri-
orating concrete foundation as a casu-
alty loss if the loss is determined and
reported as provided in this revenue pro-
cedure.
SECTION 3. SCOPE
This revenue procedure applies to any
individual taxpayer who pays to repair
damage to that taxpayer’s personal resi-
dence caused by a deteriorating concrete
foundation that contains the mineral pyr-
rhotite.
SECTION 4. APPLICATION
.01 A taxpayer who pays to repair dam-
age to that taxpayer’s personal residence
caused by a deteriorating concrete foun-
dation may treat the amount paid as a
casualty loss in the year of payment. For
purposes of this revenue procedure, the
term “deteriorating concrete foundation”
means a concrete foundation that is dam-
aged as a result of the presence of the
mineral pyrrhotite in the concrete mixture
used to pour the foundation. The safe har-
1
2016 Conn. Legis. Serv. P.A. No. 16–45 (H.B. No. 5180) (West).
Bulletin No. 2017–50December 11, 2017
559

bor under this revenue procedure is avail-
able to a taxpayer who has obtained a
written evaluation from a licensed engi-
neer indicating that the foundation was
made with defective concrete, and has re-
quested and received a reassessment re-
port that shows the reduced reassessed
value of the residential property based on
the written evaluation from the engineer
and an inspection pursuant to Connecticut
Public Act No. 16–45 (Act). The safe
harbor also is available to a taxpayer
whose personal residence is either in Con-
necticut or outside of Connecticut, pro-
vided the taxpayer has obtained a written
evaluation from a licensed engineer indi-
cating that the foundation was made with
defective concrete containing the mineral
pyrrhotite.
.02 The amount of a taxpayer’s loss
resulting from the deteriorating concrete
foundation is limited to the taxpayer’s ad-
justed basis in the property. In addition,
the amount of the loss may be limited
depending on whether the taxpayer has a
pending claim for reimbursement (or in-
tends to pursue reimbursement) of the loss
through property insurance, litigation, or
otherwise. A taxpayer who does not have
a pending claim for reimbursement, and
who does not intend to pursue reimburse-
ment, may claim as a loss all unreim-
bursed amounts (subject to the adjusted
basis limitation) paid during the taxable
year to repair damage to the taxpayer’s
personal residence caused by the deterio-
rating concrete foundation. A taxpayer
who has a pending claim for reimburse-
ment, or who intends to pursue reimburse-
ment, may claim a loss for 75 percent of
the unreimbursed amounts paid during the
taxable year to repair damage to the tax-
payer’s personal residence caused by the
deteriorating concrete foundation. A tax-
payer who has been fully reimbursed be-
fore filing a return for the year the loss
was sustained may not claim a loss. A
taxpayer who has a pending claim for
reimbursement, or who intends to pursue
reimbursement, may have income or an
additional deduction in subsequent tax-
able years depending on the actual amount
of reimbursement received.See§ 1.165–
1(d).
.03 Amounts paid for improvements or
additions that increase the value of the
taxpayer’s personal residence above its
pre-loss value are not allowed as a casu-
alty loss. Only amounts paid to restore the
taxpayer’s personal residence to the con-
dition existing immediately prior to the
damage qualify for loss treatment.
.04 A taxpayer claiming a casualty loss
under this revenue procedure must report
the amount of the loss on Form 4684
(“Casualties and Thefts”) and must mark
“Revenue Procedure 2017–60” at the top
of that form. Taxpayers are subject to the
$100 limitation imposed by § 165(h)(1)
and the 10-percent-of-AGI limitation im-
posed by § 165(h)(2).
.05 Taxpayers who choose not to apply
the safe harbor treatment provided by this
revenue procedure are subject to all of the
generally applicable provisions governing
the deductibility of losses under § 165.
Accordingly, these taxpayers must estab-
lish that the damage,destruction, or loss of
property resulted from an identifiable event
that is sudden, unexpected, and unusual, and
was not the result of progressive deteriora-
tion through a steadily operating cause.See
Rev. Rul. 72–592, 1972–2 C.B. 101;Mathe-
son v. Commissioner, 54 F.2d 537 (2d Cir.
1931). These taxpayers also must prove that
the loss is properly deductible in the taxable
year claimed by the taxpayer and not in
another year. Further, these taxpayers must
prove the amount of the claimed loss and
must prove that no claim for reimbursement
of any portion of the loss exists for which
there is a reasonable prospect of recovery.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective for
federal income tax returns (including
amended federal income tax returns) filed
after November 21, 2017.
SECTION 6. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Susie K. Bird of the Office of
Associate Chief Counsel (Income Tax &
Accounting). For further information re-
garding this revenue procedure contact
Susie K. Bird on (202) 317-5100 (not a
toll-free number).
December 11, 2017Bulletin No. 2017–50
560

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Supersededdescribes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example,modifiedand
supersededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE
—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Bulletin No. 2017–50December 11, 2017
i

Numerical Finding List
1
Bulletin 2017–27 through 2017–50
Action on Decision:
2017-5, 2017-27 I.R.B.1
2017-6, 2017-33 I.R.B.194
2017-7, 2017-42 I.R.B.311
Announcements:
2017-05, 2017-27 I.R.B.5
2017-08, 2017-28 I.R.B.9
2017-09, 2017-35 I.R.B.219
2017-10, 2017-33 I.R.B.210
2017-11, 2017-39 I.R.B.255
2017-12, 2017-38 I.R.B.238
2017-13, 2017-40 I.R.B.271
2017-15, 2017-47 I.R.B.534
2017-17, 2017-46 I.R.B.515
2017-18, 2017-48 I.R.B.545
Notices:
2017-36, 2017-33 I.R.B.208
2017-37, 2017-29 I.R.B.89
2017-38, 2017-30 I.R.B.147
2017-39, 2017-31 I.R.B.150
2017-40, 2017-32 I.R.B.190
2017-41, 2017-34 I.R.B.211
2017-42, 2017-34 I.R.B.212
2017-43, 2017-36 I.R.B.224
2017-44, 2017-36 I.R.B.226
2017-45, 2017-38 I.R.B.232
2017-46, 2017-41 I.R.B.275
2017-47, 2017-38 I.R.B.232
2017-48, 2017-39 I.R.B.254
2017-49, 2017-40 I.R.B.258
2017-50, 2017-41 I.R.B.280
2017-51, 2017-40 I.R.B.260
2017-52, 2017-40 I.R.B.262
2017-53, 2017-42 I.R.B.318
2017-54, 2017-42 I.R.B.321
2017-55, 2017-42 I.R.B.324
2017-56, 2017-43 I.R.B.365
2017-57, 2017-42 I.R.B.324
2017-58, 2017-42 I.R.B.326
2017-59, 2017-45 I.R.B.484
2017-60, 2017-43 I.R.B.365
2017-61, 2017-43 I.R.B.371
2017-62, 2017-44 I.R.B.460
2017-63, 2017-44 I.R.B.460
2017-64, 2017-45 I.R.B.486
2017-67, 2017-47 I.R.B.517
2017-68, 2017-46 I.R.B.513
2017-69, 2017-48 I.R.B.540
2017-70, 2017-48 I.R.B.543
Proposed Regulations:
REG-128841-07, 2017-42 I.R.B.327
REG-139633-08, 2017-31 I.R.B.175
REG-128483-15, 2017-32 I.R.B.191
REG-136118-15, 2017-28 I.R.B.9
REG-105004-16, 2017-41 I.R.B.295
REG-125374-16, 2017-41 I.R.B.300
REG-115615-17, 2017-44 I.R.B.463
REG-116256-17, 2017-46 I.R.B.514
REG-129631-17, 2017-44 I.R.B.464
Revenue Procedures:
2017-41, 2017-29 I.R.B.92
2017-42, 2017-29 I.R.B.124
2017-43, 2017-31 I.R.B.153
2017-44, 2017-35 I.R.B.216
2017-45, 2017-35 I.R.B.216
2017-46, 2017-43 I.R.B.372
2017-47, 2017-38 I.R.B.233
2017-48, 2017-36 I.R.B.229
2017-50, 2017-37 I.R.B.230
2017-52, 2017-41 I.R.B.283
2017-53, 2017-40 I.R.B.263
2017-54, 2017-42 I.R.B.336
2017-55, 2017-43 I.R.B.373
2017-56, 2017-44 I.R.B.465
2017-57, 2017-44 I.R.B.474
2017-58, 2017-45 I.R.B.489
2017-59, 2017-48 I.R.B.543
2017-60, 2017-50 I.R.B.559
Revenue Rulings:
2017-14, 2017-27 I.R.B.2
2017-15, 2017-32 I.R.B.176
2017-16, 2017-35 I.R.B.215
2017-17, 2017-36 I.R.B.222
2017-18, 2017-39 I.R.B.239
2017-19, 2017-40 I.R.B.257
2017-20, 2017-41 I.R.B.273
2017-21, 2017-45 I.R.B.482
2017-22, 2017-48 I.R.B.536
2017-23, 2017-49 I.R.B.546
2017-24, 2017-49 I.R.B.556
Treasury Decisions:
9819, 2017-29 I.R.B.85
9820, 2017-32 I.R.B.178
9821, 2017-32 I.R.B.181
9822, 2017-33 I.R.B.195
9823, 2017-33 I.R.B.206
9824, 2017-42 I.R.B.312
9825, 2017-46 I.R.B.500
9827, 2017-44 I.R.B.382
9828, 2017-44 I.R.B.431
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017–01 through 2017–26 is in Internal Revenue Bulletin
2017–26, dated June 27, 2017.
December 11, 2017Bulletin No. 2017–50
ii

Finding List of Current Actions on
Previously Published Items
1
Bulletin 2017–27 through 2017–50
Notices:
2015-77
Amplified by
Notice 2017-40, 2017-32 I.R.B.190
2017-10
Modified by
Notice 2017-58, 2017-42 I.R.B.326
2017-29
Modified by
Notice 2017-58, 2017-42 I.R.B.326
Revenue Procedures:
2016-27
Modified by
Rev. Proc. 2017-43, 2017-31 I.R.B.153
2016-27
Superseded by
Rev. Proc. 2017-43, 2017-31 I.R.B.153
2016-48
Superseded by
Rev. Proc. 2017-48, 2017-36 I.R.B.232
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017–01 through 2017–26 is in Internal Revenue Bulletin
2017–26, dated June 27, 2017.
Bulletin No. 2017–50December 11, 2017
iii

INTERNAL REVENUE BULLETIN
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