Chapter 8
Losses and Bad Debts
| Transactions That May Result in Losses |
| Classifying the Loss on the Taxpayer’s Tax Return |
| Passive Losses |
| Casualty and Theft Losses |
| Casualty Defined |
| Bad Debts |
| Net Operating Losses |
| Transactions That May Result in Losses |
| Classifying the Loss on the Taxpayer’s Tax Return |
| Passive Losses |
| Casualty and Theft Losses |
| Casualty Defined |
| Bad Debts |
| Net Operating Losses |