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Publication 547 (2003), Casualties,
Disasters,
and Thefts
For use in preparing
2003
Returns
Table of Contents
Publication 547 - Introductory Material
Important Reminder
Introduction
Useful Items - You may want to see:
Publication 547 - Main Contents
Casualty
Progressive deterioration.
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
Disaster Area Losses
Disaster loss to inventory.
Unsafe home.
Time limit for making choice.
Revoking your choice.
Figuring the loss deduction.
How to report the loss on Form 1040X.
Records.
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
Index
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