Publication 547, Casualties, Disasters, and Thefts
This publication explains the tax treatment of casualties, thefts, and losses on deposits. A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. A theft occurs when someone steals your property. A loss on deposits occurs when your financial institution becomes insolvent or bankrupt.
Other Items You May Find Useful:
Publication 547(SP), Hechos Fortuitos, Desastres y Robos
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