CCA 200917032
Deductions For Losses
ID:
Office:
UILC:
CCA_2009032419391550
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165.00-00
Number: 200917032
Release Date: 4/24/2009
From: ---
Sent: Tuesday, March 24, 2009 7:39:18 PM
To: ---
Cc: ---
Subject: RE: Theft loss follow-up
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The Revenue Procedure prohibits taxpayers from adding previously deducted amounts to their theft loss deduction. So I don't think there's a problem if they meet some of the definitions, but have a deduction of zero.
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Source: view the official PDF
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