Table of Contents

• Rev. Rul. 2009-9
  • ISSUES
  • FACTS
  • LAW AND ANALYSIS
    • Issue 1. Theft loss.
    • Issue 2. Deduction limitations.
    • Issue 3. Year of deduction.
    • Issue 4. Amount of deduction.
    • Issue 5. Net operating loss.
    • Issue 6. Restoration of amount held under claim of right.
    • Issue 7. Mitigation provisions.
  • HOLDINGS
  • DISCLOSURE OBLIGATION UNDER § 1.6011-4
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Rul. 2009-10