| Publication 547 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
C
- Car accidents, Deductible losses.
- Car, fair market value of, Car value.
- Casualties and thefts, lessee's loss, Lessee's loss.
- Casualty and theft workbooks, Workbooks for casualties and thefts.
- Casualty:
-
- Defined, Casualty
- Figuring a loss, Figuring a Loss
- Mislaid or lost property, Mislaid or lost property.
- Proof of loss, Proof of Loss
- When to report, Casualty loss.
- Clean up costs, Cost of cleaning up or making repairs.
- Comments on publication, Comments and suggestions.
- Cost:
-
- Clean up, Cost of cleaning up or making repairs.
- Landscaping, Landscaping.
- Protection, Cost of protection.
- Repair, Cost of cleaning up or making repairs.
- Replacement, Replacement cost.
D
- Deduction limits:
-
- $100 rule, $100 Rule
- 10% rule, 10% Rule
- 2% rule, 2% Rule
- Disaster area losses:
-
- Federal loan canceled, Federal loan canceled.
- Form 1040X, Claiming a disaster loss on an amended return.
- Home made unsafe, Home made unsafe by disaster.
- How to deduct in preceding year, How to deduct your loss in the preceding year.
- Main home rules, Special rules for main home in a disaster area.
- Qualified disaster relief payments, Qualified disaster relief payments.
- Disaster relief grants, Disaster relief grants.
E
- Employee property, 2% Rule
-
- (see also Deduction limits, 2% rule)
L
- Landscaping, Landscaping.
- Leased property, Leased property.
- Limits on deduction, Deduction Limits
- Loss on deposits, Loss on Deposits
- Losses:
-
- Casualty, Casualty
- Deposits in banks, etc., Loss on Deposits
- Disaster area, Disaster Area Losses
- How to figure, Figuring a Loss
- How to report, How To Report
Gains and Losses
- Net operating loss, If Deductions Are
More Than Income
- Nondeductible, Nondeductible losses.
- Reimbursements, Reimbursement Received After Deducting Loss
- Theft, Theft
M
- More information (see Tax help)
P
- Payments for livingexpenses, Insurance payments for living expenses.
- Penalty abatement, Abatement of interest and penalties.
- Personal purposes, property used partly for, Property used partly for business and partly for personal purposes.
- Photographs, Costs of photographs and appraisals.
- Postponement of gain:
-
- Amended return, Amended return.
- Replacement period, Replacement Period
- Replacement property, Similar or related in service or use.
- Presidentially declared disaster, Disaster Area Losses
- Proof of loss, Proof of Loss
- Protection costs, Cost of protection.
- Publications (see Tax help)
R
- Recovered stolen property, Recovered stolen property.
- Reimbursements:
-
- Claims for, Reimbursement Received After Deducting Loss
- Insurance, Insurance and
Other Reimbursements
- Other, Insurance and
Other Reimbursements, Types of Reimbursements
- Payments not considered, Cash gifts.
- Repair costs, Cost of cleaning up or making repairs.
- Replacement period extension, Extension.
- Reporting gains and losses:
-
- How to, How To Report
Gains and Losses
- Reimbursements, Reimbursement Received After Deducting Loss
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