Table of Contents

• Publication 547 - Introductory Material
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 547 - Main Content
  • Casualty
    • Family pet.
    • Progressive deterioration.
    • Special Procedure for Damage From Corrosive Drywall
  • Theft
  • Loss on Deposits
  • Proof of Loss
  • Figuring a Loss
    • Gain from reimbursement.
    • Business or income-producing property.
    • Loss of inventory.
    • Leased property.
    • Exception for personal-use real property.
    • Decrease in Fair Market Value
    • Adjusted Basis
    • Insurance and Other Reimbursements
  • Deduction Limits
    • 2% Rule
    • $100 Rule
    • 10% Rule
    • Figuring the Deduction
  • Figuring a Gain
    • Postponement of Gain
  • When To Report Gains and Losses
    • Loss on deposits.
    • Lessee's loss.
  • Disaster Area Losses
    • Disaster loss to inventory.
    • Main home in disaster area.
    • Unsafe home.
    • Time limit for making choice.
    • Revoking your choice.
    • Figuring the loss deduction.
    • How to report the loss on Form 1040X.
    • Records.
    • Need a copy of your tax return for the preceding year?
    • Postponed Tax Deadlines
    • Contacting the Federal Emergency Management Agency (FEMA)
  • How To Report Gains and Losses
    • Property held 1 year or less.
    • Property held more than 1 year.
    • Depreciable property.
    • Adjustments to Basis
    • If Deductions Are More Than Income
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 547 - Additional Material
• Index