Publication 547 - Casualties,disasters,and Thefts - 2002 Page 15

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Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
D
I
Presidentially declared
disaster . . . . . . . . . . . . . . 11
Accidents . . . . . . . . . . . . . . . 2
Deduction limits:
Insurance . . . . . . . . . . . . . . . 5
Proof of loss . . . . . . . . . . . . . 3
$100 rule . . . . . . . . . . . . . 7
Adjusted basis . . . . . . . . . . . 5
Interest abatement . . . . . . . . 13
10% rule . . . . . . . . . . . . . . 7
Protection costs . . . . . . . . . . . 4
Adjustments to basis . . . . . 5, 13
Inventory loss . . . . . . . . . . . . 3
2% rule . . . . . . . . . . . . . . . 6
Publications (See Tax help)
Appraisal . . . . . . . . . . . . . . . 4
Disaster area losses:
Appraisal fee . . . . . . . . . . . . 4
L
Federal loan canceled . . . . 12
R
Assistance (See Tax help)
Landscaping . . . . . . . . . . . . . 4
Form 1040X . . . . . . . . . . 12
Recovered stolen property . . . 4
Leased property . . . . . . . . . . 3
Grants . . . . . . . . . . . . . . 12
Reimbursements:
B
Limits on deduction . . . . . . . . 6
Home made unsafe . . . . . . 12
Claims for . . . . . . . . . . . . . 5
Bank deposit losses . . . . . . . . 3
Loss on deposits . . . . . . . . 2, 3
How to deduct in
Insurance . . . . . . . . . . . . . 5
Basis:
preceding year . . . . . . . 12
Losses:
Other . . . . . . . . . . . . . . . . 5
Adjustments to . . . . . . . . 5, 13
Main home rules . . . . . . . . 13
Casualty . . . . . . . . . . . . . . 2
Payments not considered . . . 5
Replacement property . . . . 10
Qualified disaster relief
Deposits in banks, etc. . . . . 3
Repair costs . . . . . . . . . . . . . 4
payments . . . . . . . . . . . 12
Disaster area . . . . . . . . . . 11
Business or
Replacement period
How to figure . . . . . . . . . . . 3
income-producing
extension . . . . . . . . . . . . 11
How to report . . . . . . . . . . 13
property . . . . . . . . . . . . . . 3
E
Reporting gains and losses:
Net operating loss . . . . . . . 13
Business purposes, property
Employee property (See
How to . . . . . . . . . . . . . . 13
Nondeductible . . . . . . . . . . 2
used partly for . . . . . . . . . . 8
also Deduction limits, 2%
Reimbursements . . . . . . . . 5
Reimbursements . . . . . . . . 5
rule) . . . . . . . . . . . . . . . . . 6
Theft . . . . . . . . . . . . . . . . 2
C
When to report . . . . . . . . . 11
S
Car accidents . . . . . . . . . . . . 2
F
Suggestions . . . . . . . . . . . . . 2
Car, fair market value of . . . . . 4
Fair market value (FMV):
M
Casualties and thefts,
Defined . . . . . . . . . . . . . . . 4
More information (See Tax help)
T
lessee’s loss . . . . . . . . . . 11
Measuring decrease in . . . . 4
Tax deadline postponement . . 13
Casualty:
FEMA . . . . . . . . . . . . . . . . 13
N
Defined . . . . . . . . . . . . . . . 2
Tax help . . . . . . . . . . . . . . . 13
Figuring the loss deduction . . . 8
Figuring a loss . . . . . . . . . . 3
Net operating loss (NOL) . . . 13
Taxpayer Advocate . . . . . . . 14
Form:
Mislaid or lost property . . . . 3
Nondeductible losses . . . . . . . 2
1040X . . . . . . . . . . . . . . 11
Theft:
Proof of loss . . . . . . . . . . . 3
4684 . . . . . . . . . . . . . . . 13
Defined . . . . . . . . . . . . . . . 2
When to report . . . . . . . . . 11
4797 . . . . . . . . . . . . . . . 13
Figuring a loss . . . . . . . . . . 3
P
Casualty and theft
Mislaid or lost property . . . . 3
Free tax services . . . . . . . . . 13
Payments for living
workbooks . . . . . . . . . . . . . 2
Proof of loss . . . . . . . . . . . 3
expenses . . . . . . . . . . . . . 5
Clean up costs . . . . . . . . . . . 4
When to report . . . . . . . . . 11
G
Penalty abatement . . . . . . . . 13
Comments . . . . . . . . . . . . . . 2
TTY/TDD information . . . . . . 13
Personal purposes, property
Gains:
Cost:
used partly for . . . . . . . . . . 8
Figuring . . . . . . . . . . . . . . 9
Clean up . . . . . . . . . . . . . . 4
V
How to postpone . . . . . . 9, 11
Photographs . . . . . . . . . . . . . 4
Landscaping . . . . . . . . . . . 4
How to report . . . . . . . . . 9, 13
Vandalism . . . . . . . . . . . . . . 2
Postponement of gain:
Protection . . . . . . . . . . . . . 4
When to report . . . . . . . . . 11
Amended return . . . . . . . . 11
Repair . . . . . . . . . . . . . . . 4
Replacement period . . . . . 10
Replacement . . . . . . . . . . . 4
Replacement property . . . . . 9
H
Help (See Tax help)
Page 15

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Parent category: Financial